Search
Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… 10 invoices contained eight confirming purchase orders, meaning that purchase orders were issued after goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45DiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… district stress scores: Fiscal Stress Monitoring System Search Tool Read the report: Fiscal Stress Monitoring System …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressState Comptroller DiNapoli Releases Audits
… period. Of the 553 payments, 380 were transacted, meaning the payment was either electronically deposited into …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… buildings could have reached $90.6 billion for FY 2025, meaning the property tax levy would have provided $6.2 …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… With federal funding less predictable and New York’s senior population … Comptroller Thomas P. DiNapoli finds that even as state funding for senior services has increased, thousands remain … care. The Legislature has stepped up with more funding for the Office for the Aging, but with thousands …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsOpinion 89-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Agreement (school board member holding position in state teachers association) -- Code of Ethics (school board member holding position in state teachers association); (school board member owning …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 96-5
… in the opinion. FEES -- Court Fees (exemption from when counsel to Motor Vehicle Accident Indemnification Corporation … appellant) CPLR, §8022; INSURANCE LAW, §5225: Where the counsel to the Motor Vehicle Accident Indemnification … from fees granted by section 5225 of the Insurance Law is applicable to the fees imposed by section 8022 (b) of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 93-16
… WORDS AND PHRASES -- "Regularly Assigned Work Periods" (meaning for purposes of General Municipal Law, §217[f]) …
https://www.osc.ny.gov/legal-opinions/opinion-93-16State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… failure could result in significant economic consequences for residents, municipalities and the state. With increased … of State Dam Safety Officials estimates the cost for these types of repairs in New York at $360 million. But … asset planning and establish long-term financial forecasts for dam maintenance and, if necessary, rehabilitation. Raise …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Officials of the Wyandanch Public Library in Suffolk County failed to … public library’s board did not provide adequate oversight of the work performed by an independent contractor who was … Officials of the Wyandanch Public Library in Suffolk County failed to …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … in new agency spending and council initiatives for FY 2026, outpacing city-fund revenues added over the same …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growOpinion 92-9
… General Municipal Law, §72-o authorizes a fire district to reimburse a volunteer firefighter for expenses and lost wages in connection with complying with a subpoena to appear at an attorney's office for pre-trial questioning. … officer of the fire district fire department, subject to any rules or regulations governing the department, may …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 91-48
… 85-60, p 84; 1983 Opns St Comp No. 83-108, p 133; see also Keller v Morgan , 149 AD2d 801, 539 NYS2d 589; Cahn v … 252, 557 NYS2d 488). Therefore, it is our opinion that an application to the planning board is not a contract within … At least one lower court, however, has held that an application for a building permit and subsequent issuance …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Wall Street Bonuses Declined in 2011
… Cash bonuses paid to New York City securities industry employees are forecast to decline by 14 percent to $19.7 billion during … discussing this year’s Wall Street bonus report “Cash bonuses were down in 2011, reflecting a difficult year on … Cash bonuses paid to New York City securities industry employees …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Opinion 90-31
… MEETINGS AND HEARINGS -- Voting Procedures (authority to allow act by majority of quorum) LOCAL LAWS -- Voting Requirements (authority to allow act by majority of quorum) GENERAL MUNICIPAL LAW, … HOME RULE LAW, §10(1): A committee formed by seven towns to operate a joint airport pursuant to General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 89-9
… entitled to and who will receive the money paid, and that all payments made under this section by all debtors known to the affiant, after diligent inquiry, do not exceed $10,000 (SCPA, §1310[3]). In addition, … all debtors, known to the affiant, after diligent inquiry, do not exceed $1500. Accordingly, upon receipt of an …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 89-11
… Firemen's Benevolent Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of … Association may expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the purpose of providing … Association may expend foreign fire insurance tax moneys to rent a room to be used for meetings of the Association and …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 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-96-21Holtsville Fire District – Financial Management (2025M-4)
… Did the Holtsville Fire District (District) Board of Commissioners (Board) adopt budgets with reasonable … the Audit Area A fire district (district) board of fire commissioners (board) is responsible for managing the … the amounts a district will spend and receive, the amount of fund balance that will be available at the end of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Opinion 88-53
… in the calculation of one year final average salary under section 302(9)(d) of the Retirement and Social Security Law. … New York State Constitution prevents the application of section 431 to exclude working vacation payments from the one … the Retirement System before the effective date of that section. Retirement and Social Security Law, §302(9)(d) …
https://www.osc.ny.gov/legal-opinions/opinion-88-53