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Opinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 91-59
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (use of money for retirement and death benefits) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … Association of Hicksville may expend foreign fire insurance tax moneys to provide death benefits to family …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 2004-5
… §§9104, 9105: Foreign fire insurance tax monies may not be expended to purchase annuities for the benefit of members of a … You ask whether foreign fire insurance tax monies may be expended to purchase annuities for the benefit of members … Whether foreign fire insurance tax monies may be expended to purchase annuities for the benefit of members …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 94-22
… No. 87-50, p 77, pertaining to advance payment for the availability of a service). November 28, 1994 Robert F. …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 91-44
… State health insurance plan. October 16, 1991 Richard T. Nolan, Esq. Mt. Sinai Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Mitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… Despite waiting lists for Mitchell Lama apartments being very long and turnover very slow, some developments continued to collect $200 fees … Despite waiting lists for Mitchell Lama apartments being very long and turnover very slow some developments continued …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeLocal Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 … or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not including New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentMarketing Service Performance Monitoring
… ESD has an appropriate system of internal controls in place to ensure that it receives the advertising services for … the extent to which people perceive New York to be a good place for business development or to visit, as evidence that … goal of improving the perceptions of New York as a good place to visit and for business development. Set specific …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringOversight of Adult Protective Services Programs
… identified and reported to the proper authorities. Once a referral is received, the APS provider is responsible for … supported their assessment to either open or close a referral, and supported the need for the specific services …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… Objectives To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block … To determine whether Homes and Community Renewal has established and maintains adequate …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingTown of Oxford – Financial Condition (2024M-135)
… stress designation in every year analyzed. The Supervisor told us that he was aware OSC would assign a fiscal stress …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) … that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were … Audit Period June 1, 2023 – December 6, 2024 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82City of Mechanicville – Procurement (2025M-60)
… officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and … Period January 1, 2022 – September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and services … officials procure goods and services in accordance with the Citys procurement policy statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60State Comptroller DiNapoli Releases Municipal & School Audits
… for purchases totaling $848,783. As a result, the board did not ensure that the town obtained the most … are not realized. The city has budgeted $23.9 million for personnel services in the general fund. However, the city’s … a budgeting technique used by the city to account for open personnel positions, which may not be prudent, as it leaves …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… use outreach efforts to encourage electric vehicle charger installation by its customers. The installation of electric vehicle high-speed chargers was as …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsDiNapoli: Wall Street Bonuses Declined in 2010
… deferred compensation and higher base salaries. Wall Street profits totaled $27.6 billion in 2010, which would be … down, but that's not an indicator of a weakness on Wall Street," DiNapoli said. "Wall Street is changing its compensation practices in response to …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010Unified Court System Bulletin No. UCS-137
… DR, SG, S9, SK, SD, SY, 87 and unrepresented employees in CT, 86, and 88 Effective Date(s) Pay Period 13L, paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentDiNapoli Op Ed in Times Union
… an op ed by New York State Comptroller Thomas P. DiNapoli on the need for tougher oversight of governments use of Artificial Intelligence (AI) systems: … be put in harm’s way. That is why my office has called on New York’s leaders to enact robust oversight over …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionState Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management
… becomes entangled in federal politics or delayed, it could force the MTA into making hard choices between increasing its …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapolis-annual-report-mta-debt-highlights-progress-capital-investments-and-debtTown of Denmark – Claims Auditing (2026M-32)
… Did the Town of Denmark Town Board Board properly audit and approve claims before payment …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32