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Opinion 92-11
… that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- Insurance Reserve … Whether a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… and the environment. They provide an ideal breeding ground for mosquitoes and other disease-carrying pests and are a fire hazard with the potential for devastating consequences. In 2003, the Waste Tire … Management and its regional offices, is responsible for enforcement and abatement (cleanup) of waste tire sites. …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesDiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… Highway and Bridge Trust Fund continues to be diverted for non-capital purposes, leaving critical highway and bridge … than three-quarters of this money is siphoned off to pay for borrowing and operating costs of state agencies, leaving fewer dollars for improving our infrastructure,”DiNapoli said. “While the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtNYS Common Retirement Fund Reports First Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the first quarter of the State … New York State Comptroller Thomas P. DiNapoli. “One of the strongest rebounds in modern history lifted the Fund’s value well above what it was at the close of the state …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-resultsDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… taxpayers storage expenses, according to an audit released today by State Comptroller Thomas P. DiNapoli. “During the … scenarios to ensure stewardship over state assets; Document and preserve the process and key factors used when …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… contributor to the state and city budgets.” Despite new regulations and the high cost of legal settlements related to … pace to add another 4,500 jobs in 2015 before the recent market downturn. Despite these gains, the securities industry …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startDiNapoli: NYC Projects $3 Billion Surplus for 2015, Balanced Budget Next Year
… is strong and shows no signs of slowing. Still, Mayor de Blasio and the city’s budget team deserve credit for … ten-year capital strategy totals $83.8 billion through 2025, which is $30 billion (56 percent) larger than the prior strategy …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-nyc-projects-3-billion-surplus-2015-balanced-budget-next-yearChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … officials notified the local health department about test results exceeding the lead action level within the … . 2 As of December 22, 2022, schools are now required to test for lead in the water every three years beginning …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13State Agencies Bulletin No. 863
… OSC by email to the Payroll Deductions mailbox or by fax to 518-486-3099. The deadline for changes and OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wages30% New York State Initiative
… and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part … period from July 2022 through June 2025. About the Program New York State households with children have experienced the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… City School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15DiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… development is essential. Local governments should review zoning regulations, and the state should provide planning and …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestDiNapoli Releases Upper Manhattan Economic Snapshot
… by New York State Comptroller Thomas P. DiNapoli. The report is part of a series by DiNapoli examining economic … us better address the challenges in our economy and tackle them strategically. I look forward to utilizing this resource … so many young people are making Northern Manhattan their home and raising their families here,” said New York State …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotOpinion 92-13
… in terms of town offices from two to four years) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1),(d)(3), 20(3); TOWN LAW, … not violate the "single subject" requirement of Municipal Home Rule Law, §20(3). You ask whether a town in a county not … or by local law subject to mandatory referendum (Municipal Home Rule Law, §§10[1][ii][a][1], [d][3], 23[2][e]; see also …
https://www.osc.ny.gov/legal-opinions/opinion-92-13NYS Common Retirement Fund Announces Third Quarter Results
… quarter of the state fiscal year 2015 was 1.91 percent for the three-month period ending December 31, 2014, bringing … quarter of the state fiscal year 2015 was 191 percent for the threemonth period ending December 31 2014 bringing …
https://www.osc.ny.gov/press/releases/2015/02/nys-common-retirement-fund-announces-third-quarter-resultsNYS Common Retirement Fund Announces First Quarter Results
… The New York State Common Retirement Fund's (Fund) overall return in the first quarter of the state fiscal year 2015-2016 was 0.52 percent for the … The New York State Common Retirement Funds Fund overall return in the first quarter of the state fiscal year 20152016 was …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsOpinion 91-25
… firefighter is granted an accidental disability retirement allowance (see Retirement and Social Security Law, §363), a … retirement for disability incurred in performance of duty allowance (see Retirement and Social Security Law, §363-c) or … define the term "paid fireman" as "any paid officer or member of an organized fire company or fire department ..." …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Opinion 93-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … SCHOOL DISTRICTS -- Powers and Duties (publication of notice of annual meeting) EDUCATION LAW, §2004(1); PUBLIC … the school district, the school district may publish notice of the school district's annual meeting in the …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Oversight of Building Construction Site Safety (Follow-Up) (2023-F-32) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f32-response.pdfImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up) (2023-F-26)
To assess the extent of implementation of the five recommendations included in our initial audit report, Improper Managed Care Payments for Misclassified Patient Discharges.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f26.pdf