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Caucus 2025: Important Information for New Yorkers
… office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … Lingering Challenges in the Child Care Sector (February 2025) Health & Mental Health Continuing Crisis: Drug Overdose … Recovery: Foreign-Born in the Workforce (March 2024) 2024 Update on New York City Staffing Trends (May 2024) Business …
https://www.osc.ny.gov/reports/caucus2025-0Caucus 2025: Important Information for New Yorkers
… office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … Lingering Challenges in the Child Care Sector (February 2025) Health & Mental Health Continuing Crisis: Drug Overdose … Recovery: Foreign-Born in the Workforce (March 2024) 2024 Update on New York City Staffing Trends (May 2024) Business …
https://www.osc.ny.gov/reports/caucus2025Opinion 91-59
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … (use of money for retirement and death benefits) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt Firemen's … p 429). We also recommend that the Association contact the New York State Insurance Department with respect to whether …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 92-2
… to be raised by taxation in said zone or zones, which are not to be a general charge against all of the property of …
https://www.osc.ny.gov/legal-opinions/opinion-92-2State Comptroller DiNapoli Calls on Corporations to Disclose Political Spending
… spending on political causes and on two others to adopt a new policy before contributing to the political activities … said. “At a minimum companies should voluntarily disclose how much and where they are putting their resources.” The …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-calls-corporations-disclose-political-spendingComptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… in corruption cases since 2011, including a sitting state senator, a current member of the New York City Council, … highest charge filed against him. The Joint Task Force on Public Integrity is a cooperative effort between Attorney … Schneiderman's and Comptroller DiNapoli's offices to root out public corruption and maximize the resources of each …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicOpinion 90-32
… Finance Law, §35.00(b)(1)(4) is broad enough to encompass payments which are necessary to comply with an administrative …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Compliance With Freedom of Information Law Requirements (2020-S-12)
To determine if the Department of Transportation (DOT) has policies, procedures, and processes in place to fulfill its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in compliance with its responsibilities under FOIL.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s12.pdfOpinion 88-12
… for retirement, social security, health insurance, workers' compensation and other similar benefits (General … Law, §4-412; General Municipal Law, §120-w; 1979 Opns St Comp No. 79-307, p 52; 1988 Opns St Comp No. 88-2, p __), they may enter into cooperation …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 91-51
… of operation, maintenance and repairs of the sewer system, payment of principal and interest of indebtedness incurred on …
https://www.osc.ny.gov/legal-opinions/opinion-91-51XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… GAAP. GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and … and Accounting Research Bulletins of the American Institute of Certified Public Accountants’ (AICPA) Committee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesOpinion 90-26
… in the bond resolution approved at referendum. In order to increase the maximum amount which may be expended for the project, the fire district may, subject to referendum requirements, repeal the original bond … Law provides, among other things, that if bonds are to be authorized for a specific object or purpose, the bond …
https://www.osc.ny.gov/legal-opinions/opinion-90-26DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… Former Delhi Village Clerk Michele Barnes pleaded guilty on Thursday after pocketing $4,788 in public funds for her personal use. Her thefts were brought … personal costs,” DiNapoli said, “I thank Troop C of the New York State Police and Delaware County Special Prosecutor …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… within a household — say, for multiple simultaneous video-conference calls — require significantly greater bandwidth. … increase of 51 percent from the pre-pandemic baseline in February 2020. 17 Some households upgraded their … of providers. Recent New York City Broadband Policies The NYC Internet Master Plan (IMP), released in January 2020, …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateOpinion 89-17
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- … establish reserve fund to pay certiorari claims) EDUCATION LAW, §3651: A school district may establish and expend moneys … of the Laws of 1988, effective on September 1, 1988, adds new subdivisions (1-a) and (3-a) to Education Law, §3651, to …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Identifying Fiscal Cliffs in New York City’s Financial Plan
… updated December 23, 2024 PDF Version Recent updates to New York City’s financial plan include one-time funding for … 90 percent of the City’s planned expenses (as of the FY 2025 Adopted Budget). The tool includes both City and federal … financial plan, including its most recent November 2024 update (the FY 2025 Modified Budget), assumes that the …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… prescription records for reimbursement to Medicaid and the New York State Health Insurance Program (NYSHIP) from 2008 … County District Court. “Thanks to our joint efforts with law enforcement, Mr. Davis’ four-year fraud was in vain and … Department of Financial Services for their diligent work on this case.” “The defendant claimed to own and operate an …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudDiNapoli: Fiscal Stress Remains Low in Villages
… Fiscal Stress Monitoring System has identified 22 villages in New York in some level of fiscal stress . DiNapoli’s office … villages, which predominantly have a fiscal year ending on May 31. For 2014, three villages have been classified as …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villagesComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Atlanta, Ga Resident in Pension Fraud Case
… stealing over $204,000 in state pension benefits issued to his deceased mother. As part of his guilty plea in January 2016, Cook admitted to stealing $204,315.76 in pension benefits issued to his deceased mother, Yvonne Powell, by the New York State …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-atlanta-ga-resident-pension-fraud-caseOpinion 96-8
… indicate the justice to whom the case is assigned, and log in appropriate information including the name of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-8