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Opinion 93-22
… to a clerical error when the defendant, in fact, did not miss a court date. You state that a village justice in his … forfeiture was in error because the "defendant ... did not miss a Court date." He attributed the error to "a computer …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… disbursements totaling $112.9 million, including 157 wire transfers totaling $44.7 million and 4,186 other … The Treasurer is responsible for preparing and completing wire transfers, which are reviewed by the ASB and claims … may not have been detected and corrected. We reviewed 15 wire transfers totaling $2.4 million and determined officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… in-home personal care, meal delivery, transportation, case management and support for family caregivers. In June, …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsCost-of-Living Adjustment
… Payments based on the costofliving index will permanently increase the retirement benefit …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… percentage of economically disadvantaged students, a high teacher turnover rate, a decrease in local property values, a …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressOpinion 89-24
… this individual is a board member, we will discuss the issue of conflicts of interest only as it relates to this …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by … is in reply to your correspondence requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 93-16
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … to respond to fire alarms does not alter the periods when, in fact, the volunteer is ordinarily expected to be at work. This is in reply to your letter concerning the accrual of credit …
https://www.osc.ny.gov/legal-opinions/opinion-93-16DiNapoli: 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-growState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public safety, according to a report issued today by New York State Comptroller Thomas … New York are facing an estimated $360 million price tag to fix locallyowned dams that are considered a high or …
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 notice $4,600 in … shows that library officials did not adequately protect public money,” said DiNapoli. “Residents should never have to … that from July 1, 2011 through Sept. 30, 2012, the public library’s board did not provide adequate oversight of …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsOpinion 92-9
… (see Wiseman v American Motors Sales Corp , 103 AD2d 230, 479 NYS2d 528; Spector v Antenna and Radome Research …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 91-48
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (planning … board review of shopping center expansion) -- Interest in Contract (planning board review of shopping center … PLANNING -- Planning Boards (board member participating in review of project when applicant represented by board …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Wall Street Bonuses Declined in 2011
… Thomas P. DiNapoli. Click here to view a video of Comptroller DiNapoli discussing this year’s Wall Street bonus report “Cash bonuses were down in 2011, … in New York City resumed downsizing in the second half of the year. The securities industry, which is a critical …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Opinion 90-31
… CONSTRUCTION LAW, §41; MUNICIPAL HOME RULE LAW, §10(1): A committee formed by seven towns to operate a joint airport … Law, §353-a must act by majority vote of the whole committee. The participating towns may not, by local law, authorize the committee to act by majority of the quorum present at a …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 89-9
… such money over to the State Comptroller in accordance with a Supreme Court order obtained pursuant to Abandoned …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 89-11
… if the meetings are for the purpose of providing care and relief to disabled or indigent volunteer firemen and their … these meetings will be devoted to discussing the care and relief of disabled or indigent volunteer firemen and their … intercourse among the members of such corporation, the relief, aid and assistance of such members and their families …
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
… he would have received his regular wages during that period. Having elected to forego his vacation and to work …
https://www.osc.ny.gov/legal-opinions/opinion-88-53