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Opinion 99-7
… the fire department or company. October 8, 1999 Lewis E. Watson, Chair Ringgold Fire District 1 Typically, such …
https://www.osc.ny.gov/legal-opinions/opinion-99-7DiNapoli Report Tracks MTA's Shifting Revenue Streams
… has made a stronger recovery, but Long Island Rail Road and Metro-North ridership was still 17% and 22% below … from a variety of taxes and fees — on payrolls, real estate transactions, petroleum businesses, sales, and … this analysis, which is largely passed on to drivers. Real estate transaction taxes, which once made up 19% of the MTA’s …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsOpinion 94-14
… must be contiguous with the portion of the project inside the municipality (emphasis added; GML, §854[4]). Prior …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 89-29
… furtherance of an agreement between a village and the U.S. Parks Service of the Department of the Interior, a village … a parcel of property for the purpose of exchanging it for Parks Service property needed for construction of a village … we are expressing no opinion as to the authority of the Parks Service in this regard. July 25, 1989 William A. …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 92-22
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … rolls), it appears that the comptroller's private practice does not involve a "contract" with the village for purposes …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 91-60
… the accounts of public corporations, including OTBs (NY Const, art X, §5; Racing, Pari-Mutuel Wagering and … authority in connection with political subdivisions (NY Const, art V, §1) is different from his constitutional authority over other public corporations (NY Const, art X, §5; Patterson , supra ), we believe that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 93-1
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for … fixed for the office of the principal when acting in the case of a vacancy in the office of the principal. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Opinion 99-15
… of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater Poughkeepsie Library v Poughkeepsie , 81 NY2d 574, 579-580; 601 NYS2d 94, 97). Real …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Street Construction-Related Permits (Follow-Up)
… nine recommendations included in our initial audit report, Street Construction-Related Permits (Report 2020-N-6 ). About … roadway construction permits that cover activities such as street openings, sidewalk construction, and installation of canopies over sidewalks. Street opening permits are required for excavations or other …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
To determine whether mainstream managed care organizations are submitting accurate administrative costs to the Department of Health and whether
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careStreet Construction-Related Permits
… City Department of Transportation (DOT) ensures that all street construction permittees have complied with the … roadway construction permits that cover activities such as street openings, sidewalk construction, and installation of canopies over sidewalks. Street opening permits are required for excavations or other …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsPark Accessibility for People With Disabilities
… 2015 to October 2022. About the Program The New York City (NYC or City) Department of Parks & Recreation (Parks or … spaces. Parks maintains about 30,000 acres of land (14% of NYC), including more than 5,000 individual properties, nearly … world-class sports events, and cultural festivals. NYC is home to 8.5 million people, including nearly 1 million …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesState Agencies Bulletin No. 1630
… Effective 8/8/2017-10/11/17, the double time factor is .001, based on a denominator of 2,000 hours Effective … Dates Factor to Calculate 8/08/2017 – 10/11/2017 .001 The difference between the two amounts must be entered …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-serviceDiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… There is justifiable concern that current staff will leave if compensation is not increased, and it is likely that …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingState Comptroller DiNapoli Releases Municipal Audits
… Jefferson Community College , City of Lockport , Sullivan County Community College , City of Troy and the West Ghent … District – Purchasing and Employee Overtime Costs (Suffolk County) The district did not use competitive bidding for … overtime costs. Village of Candor – Fund Balance (Tioga County) The board has no clear plans for the use of the …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… its long-term capital needs that pays particular attention to the growing threat climate change poses to transit, and its most recent 20-year needs assessment … many capital needs are overdue for attention, according to Comptroller Thomas P. DiNapoli’s latest report . “The MTA …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… to secure a performance bond, when schools in financial jeopardy risk are identified. SED officials agreed with the …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… office identifies significant spending risks that could drive these gaps higher through FY 2027. Absent a recession, …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomDiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs
… New York City’s Department for the Aging (DFTA) provides home care and case management services to support older New … declined as the waitlist has continued to expand. In FY 2025, there were 3,121 home care clients served, with an … internships or other opportunities to fulfill clinical requirements or earn academic credits; and implement …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needsComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fire