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Opinion 94-22
… district. Further, these moneys may be expended only in accordance with the procedures for spending other …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Unexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to address unexpected delays or events, including addressing … To determine if the Long Island Rail Road has plans to address unexpected delays or events including addressing …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsOpinion 93-4
… purpose (Local Finance Law, §§10.00[a], 21.00[a]; see also NY Const, art VIII, §2). Clearly, towns are authorized to … Law (see also Real Property Tax Law, §726[4]; City of Rochester v Chiarella , 65 NY2d 92, 490 NYS2d 174; Cherey v City of Long Beach , 282 NY 382; 1984 Opns St Comp No. 84-32, p 40). With respect to …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… types of economic development projects (e.g., industrial, manufacturing, warehousing, commercial, research, renewable … receive IDA financial assistance, promise to create new jobs or retain existing jobs in the community and invest in constructing new …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mSelected Aspects of Accommodations for Passengers With Disabilities
… and maintaining boarding accessibility. PANYNJ is also subject to certain DOJ regulations. Title II prevents … were not accessible to persons in wheelchairs. At the street level entrance to these PATH stations, there were no signs indicating where the closest handicapped-accessible PATH station is …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… New York State Comptroller Thomas P. DiNapoli today released … Schenectady and Schuyler; cities including New York, Buffalo, Yonkers, Long Beach and Olean; towns including … Moreau; as well as school districts like Buffalo Public Schools and Guilderland Central School District. Cyberattacks …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesShareholders Send Exxon a Strong Message on Climate Change
… by New York State Comptroller Thomas P. DiNapoli and the Church Commissioners for England, asks the company to assess … Comptroller for the New York State Comptroller. “Exxon has a responsibility to its investors to explain how it can … proposals co-filed in 2015 by the Church Commissioners and other investors and endorsed by the boards and shareholders …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… instead relies on nurses to self-disclose, which they are only required to do every three years. This enables nurses …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentState Comptroller DiNapoli Releases Municipal Audits
… Town officials did not properly procure, monitor or account for fuel. Specifically, the highway superintendent …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsOpinion 93-28
… ("CHIPs") moneys appropriated by the town board for the repair and improvement of highways may be expended only in … in part, that: The moneys levied and collected for the repair and improvement of highways, . . . the moneys received … §113 or Highway Law, §285-a] shall be expended for the repair and improvement of such highways . . . at such places …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Payroll Improvement Project Bulletin No. PIP-017
… cutover has been extended to include: Saturday 02/27 6:30 am – 4:00 pm Sunday 02/28 6:30 am – 4:00 pm Monday 03/01 6:30 am – 8:00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… attend conferences and training classes, generally you may only reimburse them for authorized expenses that they …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesOpinion 91-48
… board represented by board member's personal attorney) ZONING AND PLANNING -- Planning Boards (board member … 800(2) contract with a municipality (see, e.g., 1988 Opns St Comp No. 88-68, p 135; 1985 Opns St Comp No. 85-60, p 84; 1983 Opns St Comp No. 83-108, p 133; …
https://www.osc.ny.gov/legal-opinions/opinion-91-48DiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… privacy and statistical reliability concerns, CDC data is only available for certain counties. The highest rate was in … for two consecutive years after the emergency declaration, only to increase again during the pandemic by 68%. Synthetic …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicLocal Sales Tax Growth in 2017 Highest in Four Years
Local Sales Tax Growth in 2017 Highest in Four Years
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-growth-2017-highest-in-four-years.pdfDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… The NYC Department of Education (DOE) needs to step up its efforts to prepare students for their next steps after high school, according to an audit released today by … The NYC Department of Education DOE needs to step up its efforts to prepare students for their next …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… of “moderate fiscal stress.” This includes Suffolk County, the cities of Poughkeepsie, Little Falls, Fulton and … Stress Monitoring System, visit: http://www.osc.state.ny.us/localgov/fiscalmonitoring/pdf/threeyearsfsms_0915.pdf … scores for municipalities, visit: http://wwe1.osc.state.ny.us/localgov/fiscalmonitoring/fsms.cfm For more detailed …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesOpinion 89-5
… notice of pendency affecting more than one parcel) ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one parcel) CIVIL PRACTICE LAW AND RULES, §§8018, 8021: A county clerk may not charge … pendency serves as constructive notice of the litigation and avoids the hardship of the common law rule under which a …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 95-9
… for attending meetings of committees of a fire company); (pro rating the number of points credited for participation in … for attending fire district governing board meetings. (2) Points toward a year of firefighting service may not be … company. (3) A service award program may not provide for pro rating the number of points credited if a firefighter …
https://www.osc.ny.gov/legal-opinions/opinion-95-9DiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… impact on critical city services and programs, according to a report released today by State Comptroller Thomas P. … than 21,000. "The pandemic caused a significant decline to the city’s workforce, and it is particularly troubling that turnover continues to outpace hiring," DiNapoli said. "Without the hardworking …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recession