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List of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-not-filed.pdf2025ABC State of New York General Obligation Bonds, March 2025
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-os.pdf2025ABC State of New York General Obligation Bonds, March 2025 (POS)
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-pos.pdfFiscal Stress Monitoring System - Not Filed and Inconclusive Schools Fiscal Years Ending 2021
This list includes schools with a 2021 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-not-filed.pdfList of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2024/pdf/2024-munis-not-filed.pdfList of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2025/pdf/2025-munis-not-filed.pdfDiNapoli Statement In Response to Misconduct of Former Pension Fund Employee
… our rigorous ethical standards and policies. When his misconduct was uncovered by federal authorities, our …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employeeDiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… The Bronx is setting records for population, business and job growth, according to an … a long way," DiNapoli said. "It has set employment records for ten consecutive years. However, too many residents remain … Diaz, Jr. "This Bronx Economic Snapshot is a useful tool for those interested in learning more about The Bronx, our …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesUnderstanding Your GASB Report – Governmental Accounting Standards Board
… Board (GASB) website . Deferred Inflows An acquisition of net assets by the government, which is applicable to a … like liabilities. Deferred Outflows A consumption of net assets by the government, which is applicable to a … which reflects (1) the long-term expected rate of return on pension plan investments to the extent (a) this …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportOpinion 90-7
… therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was … members of the IDA board are "employees" within the meaning of Public Officers Law, §18 and, upon the adoption of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 94-10
Whether a town may establish a joint human rights commission for the portion of the town located outside a village and one or more villages within the town
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 2002-5
… a period of probable usefulness of twenty years for a new recreational area of not less than 50 acres or an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2002-6
… and, if the highway may not be so designated, whether the statute requires the upgrade and expansion of the highway, at … designation of seasonal limited use town highways. This statute authorizes a town highway superintendent to … see also General Municipal Law §125-a). The purpose of the statute is provide authority for towns to relieve themselves …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-30
… your letter concerning fees for recording satisfactions of recorded mortgages held by a county department of social … required to record any discharge of mortgage presented to him in proper form (Real Property Law, §321[2], [3]), … or indexing any paper, document, map or proceeding filed, recorded or indexed for the county, or an agency or officer …
https://www.osc.ny.gov/legal-opinions/opinion-90-30NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
New York State Comptroller Thomas P DiNapoli released the following statement today on the sentencing of former Avon Police Chief Joseph Geer for stealing federal funds
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 2006-2
… is funded by private contribution) TOWN LAW §§202-d, 209-h: A town must follow the procedures set forth in Town Law §§202-d or 209-h in order to increase the maximum amount to be expended … (Town Law §§202‑d, 209-h; compare Town Law §§196, 202-b). Under article 12, Town Law §202-d provides that, at any …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 89-5
… which the judgment demanded in the action would affect the title to, or the possession, use or enjoyment of, real … subject to the judgment of an action pending at the time title was transferred (see McLoughlin, Practice Commentaries, …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 2009-2
… (need for State Comptroller's permission) TOWN LAW § 209-q (13) (a): When a town proposes or is required to issue … any villages. You ask whether the threshold in Town Law § 209-q (13) (a), which triggers the need to obtain the State … issuance of bonds or notes. Under Town Law article 12-C (§ 209-q et seq .), a town may provide a water improvement as a …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 88-77
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … corporation would not have a prohibited interest in contracts between the district and the corporation for the provision by the corporation of arts-in-education programs to the district. However, disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Comptroller DiNapoli Releases State Audits
… that DANC officials have provided appropriate oversight for procurements and the loan programs, having established … in October 2011 by the Public Service Commission for utility charges associated with its newly enacted Energy … As a result, the office has multiple mechanisms in place for implementing and evaluating the effectiveness of its …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-audits