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DiNapoli: Too Many Subway Stations Need Repairs
… components — such as tile, paint and lighting. The survey rates components on a scale of 1 to 5. NYCT considers … Components rated 3 or higher are worn or damaged. The survey does not consider cleanliness, routine maintenance … of elevators and escalators. According to the latest survey, more than one-quarter of all structural components …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Report 2015-S-33 ). Background The … (TAB) is an administrative tribunal that provides a forum for processing and adjudicating summonses for violations of New York City Transit (Transit) Rules of …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followDiNapoli Announces Latest Fiscal Stress Scores
… governments in New York state ended their fiscal year 2023 with a fiscal stress designation, the same as a year ago, … municipalities have failed to file required financial data with my office, diminishing the transparency and … In March, DiNapoli announced that six local governments with non-calendar fiscal years were designated in stress. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… are shameful," said DiNapoli. "Management showed contempt for the neediest applicants and seemingly gave preferential treatment to others. For years, the authority has not operated in a fair and … indicated that the average vacancy period was two years, with three units remaining vacant for over eight years. As a …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityUnified Court System Bulletin No. UCS-345
… Law, and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the salaries … Pay Period 19C, paychecks dated 12/18/2024, each Judge and Justice must be placed on a Leave of Absence in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-345-impact-27-pay-periods-calendar-year-2024-judges-and-justicesOpinion 94-17
… -- Recycling Services (imposition and collection of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (inclusion of delinquent solid waste services fees with) GENERAL MUNICIPAL LAW, §§120-w, 120-cc; MUNICIPAL HOME … the amount of unpaid fees imposed upon property owners for recycling services provided by the city under a contract …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 91-13*
… v Town of Albion , 62 AD2d 478, 405 NYS2d 521; Citiwide News v NYCTA , 62 NY2d 464, 478 NYS2d 593). It is equally … The Court of Appeals demonstrated again in Citiwide News , supra , that it considers the intent of the parties in …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 90-6
… Social Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and … social services district may not accept a corporate grant for the purpose of providing day care services pursuant to … a corporate grant to furnish, carpet and provide toys for a day care room on the condition that the room be named …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 90-55
… We reached this conclusion based, in part, on the case of Pease v Colucci , 59 AD2d 233, 399 NYS2d 519, in … wages upon obtaining mandatory retirement age. As is the case with firefighters under section 207-a, it has been held … in Opn No. 88-27, supra , applies equally in the case of village police officers and that a village which …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 12 of the 333 water outlets we identified at select areas, that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andOpinion 90-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … employees) VILLAGE LAW, §4-400(1)(c), (h): In the absence of the village mayor at a village board meeting, the deputy … Whether under the Village Law in the absence of the village mayor at the meeting of the village board of …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Opinion 88-44
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering firm); (interest arising after execution of … a town board member who is an employee of an incorporated engineering firm with which the town has contracted for …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 89-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in service) GENERAL MUNICIPAL LAW, §92(1): The estate of a town employee who dies while in service generally is not … Whether a town may pay to the surviving spouse of a deceased town highway department employee who died while …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 88-79
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CONSTITUTIONAL LAW -- Gifts and Loans (applicability of prohibition to moneys received from federal government) … Concerning the use of program income derived from an Urban Development Action …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 92-29
… of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual filling vacancy in office of police commissioner) POLICE AND POLICE PROTECTION -- Police Commissioner …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 93-12
… and all necessary tuition fees incurred in connection with attendance at a conference. Claims for these expenses … that the lodging expenses of a board member sharing a room with his or her spouse may be reimbursed by the municipality …
https://www.osc.ny.gov/legal-opinions/opinion-93-12DiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) in State Fiscal Year 2018-19 will decrease from State Fiscal Year 2017-18, … York State Comptroller Thomas P. DiNapoli announced today. The estimated average contribution rate for the Employees’ …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19DiNapoli Finds Major Problems with Rochester School District Payments
… Thomas P. DiNapoli. Auditors also found numerous problems with how the district managed its purchases. "The Rochester … School District needs to substantially overhaul how it is managing payroll and purchasing of goods and services," … mistakes and their potential total dollar value is cause for significant concern. The district has not implemented the …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … an estimated 8% of revenues from city funds in FY 2025. Economic Activity Fuels Weakness for Some Revenue … amid social distancing and stay-at-home policies. In FY 2025, the city estimates that fines and forfeitures grew 27% …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemic