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Opinion 2005-3
… 1709(11); GENERAL MUNICIPAL LAW §§72-j, 109-b: A union free school district is not authorized to construct, or enter … primarily for commercial purposes. In addition, a union free school district may not sell a building currently in use … This is in reply to your letter asking whether a union free school district may construct a facility that will be …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3LGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… Archive of Reports Statements Meeting Minutes and Financial …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansPlanning for the Long Term: Capital Spending Reform in New York State
Over the past 10 years, NY has spent $63.2 billion to support its capital program. Despite this significant investment, there are many critical capital needs across the State that remain unmet.
https://www.osc.ny.gov/files/reports/pdf/capital-spending-report-nov-2010.pdfState Comptroller DiNapoli and Commission on Independent Colleges and Universities President Brabham Op-Ed: When Federal Policy Undermines College Access, New York Pays the Price
… New York State Comptroller Thomas P. DiNapoli and the Commission on Independent Colleges and Universities President Lola W. Brabham co-authored an … promise of opportunity. Across New York State, public and private, not-for-profit colleges and universities educate …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-and-commission-independent-colleges-and-universities-president-brabham-opDiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge
… Last year, billions of gallons of untreated sewage and stormwater impacted more than 200 … Last year billions of gallons of untreated sewage and stormwater impacted more than 200 waterways in New …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challengeNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… In an op-ed on Politico.com, New York State Comptroller Thomas P. … and California State Controller Betty T. Yee today called on the Securities and Exchange Commission to require corporations disclose the risks that climate … In an oped on Politicocom New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeDiNapoli Op-Ed in Newsday Urges Public Campaign Financing Commission to Keep Fusion Voting and Open Up Political Process
… P. DiNapoli on fusion voting and adopting public financing by 2022. The full op-ed is below: It takes big money to run … a net positive for New York. Fusion voting is a mechanism by which third parties have the option to cross-endorse … races, and should not be regulated to the sidelines by commission fiat. What the threshold should be for third …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-op-ed-newsday-urges-public-campaign-financing-commission-keep-fusion-voting-and-openCapital Asset Management
… Services is adequately overseeing selected State agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets and that they are properly … inventory data, BCA conducts periodic physical inventory site visits (site visits) to State agencies. New York State …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… properly approve and monitor projects that were provided financial assistance? Audit Period January 1, 2017 – August … prosperity of the people of New York State. IDAs provide financial assistance, including tax exemptions (e.g., real … energy and recreational facilities).In return for financial assistance, many project owner occupants, or …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… including Brookhaven, Ulster, Canandaigua and Moreau; as well as school districts like Buffalo Public Schools and … entities most need help, and if its limited resources are being used to the greatest benefit of the entities it was created to support. DiNapoli offered several …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… are not included. The Comptroller’s 2021 estimate is based on personal income tax withholding trends and …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… Department of Environmental Conservation (DEC) In SFY 2022-23, DEC All Funds spending totaled $1.5 billion, an increase of … and Jobs Act of 2021. As of March 31, 2023, employment at DEC was 2,885 Full-Time Equivalent (FTE) positions, an … In SFY 202223 DEC All Funds spending totaled $15 billion an increase of …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureState Comptroller DiNapoli Releases Audits
… Education Department (SED) to provide Preschool Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (2.5 hours per day) education services to children with …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management
… New York State Comptroller Thomas P. DiNapoli. As of April 2026, the Authority has committed more than $38 billion from its $55.4 billion 2020-2024 program, reflecting both more financing … debt service at 13.5% of revenues in 2026, within its established 15% target range, but rising to …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapolis-annual-report-mta-debt-highlights-progress-capital-investments-and-debtFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… share of federal receipts – an estimated 87 percent in SFY 2026 – supports health and human services programs. Federal … assistance to New Yorkers include the Low Income Home Energy Assistance Program and meals for school children. … Fund Grants $155,520 $316,063 $430,461 Low Income Home Energy Assistance $381,233 $558,919 $411,980 IIJA Bridge …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsDiNapoli: Upstate Bus Services Needs Better On-Time Performance
… Thomas P. DiNapoli analyzed on-time performance of the four major upstate New York transportation authorities … New York does not publish an on-time performance metric. “Getting to work, school and appointments on-time is essential … through service cuts and reduced frequency on certain bus lines (even as its ridership levels have recovered). In 2025, …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-upstate-bus-services-needs-better-time-performanceDiNapoli Releases Sunset Park Economic Snapshot
… of jobs and businesses, and the wages being paid in Sunset Park, Brooklyn are all growing at a rapid pace, according to a report released today by … York State Comptroller Thomas P. DiNapoli. “Greater Sunset Park is undergoing an economic revival,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotState Comptroller DiNapoli Releases Municipal & School Audits
… related to budgeting, monthly financial reporting, bank reconciliations, annual financial reporting, annual … firm detailing the services to be provided. As of Nov. 15, 2025, the treasurer has not filed the 2020 through 2024 … manage the county’s fund balance. As a result, as of Dec. 31, 2024, the county maintained unrestricted fund …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… of Transportation – Oversight of Selected Aspects of Traffic Controls (Follow-Up) (2023-F-22) The New York City … and street lights. This responsibility includes conducting traffic control studies at intersections; approving traffic controls; …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsEcoNews Spring 2021
This edition of EcoNews provides more detail on our work at the Fund to address the investment risks posed by climate change and to take advantage of opportunities to invest in climate solutions.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-spring-2021.pdf