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State Contract and Payment Actions in April
… and related transactions valued at $50 million and nearly 6,900 payments valued at more than $105.8 million. More … programs. $1.1 million with HFT Management Inc. for a child nutrition advertising. Empire State Development … pending resolution of disputes between subcontractors and prime contractors. Cumulatively through April for calendar …
https://www.osc.ny.gov/press/releases/2020/05/state-contract-and-payment-actions-aprilOpinion 88-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (providing … SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that appropriate refreshments served to … expenditures for such refreshments. You ask whether a county may provide refreshments for trainees participating in …
https://www.osc.ny.gov/legal-opinions/opinion-88-4New York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… to their love, support and teachings, I achieved my dream of a career in public service, culminating in being …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationOpinion 88-17
… or village has authority, as a condition for approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St Comp, 1978, p … p 154, with regard to the dedication of park land in a subdivision, still represent the position of the State …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Opinion 91-55
… of any municipal corporation operating an electric public utility service shall establish solely by appropriations from … in the depreciation reserve account of the electric utility service as the depreciation accruals for that period. … do not require contributions to depreciation reserve accounts. It follows that the revenues of a municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 96-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by … be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the change would …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Independent Oversight: OSC's Contract Review Safeguards Public Funds
… money effectively and efficiently. One way the Office of the State Comptroller (OSC) exercises this responsibility … was completed in an average of just 5.3 days in 2021. A bill to statutorily restore certain OSC oversight authority … of Days for OSC Transaction Review – Calendar Year 2021 Type of Transactions Number Average Days for Review …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsImplementation of the Dignity for All Students Act
… one assistant principal stated that incidents were only entered if a physical fight took place, while another stated that an incident should only be reported if the action was repetitive. The Discipline …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Plan paints a challenging picture for the state that will only grow more problematic with the incoming federal cuts … that level throughout the Financial Plan period, with the only change being shifts from the informal “economic …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029XIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… fund; or Are, or were, authorized to receive temporary loans pursuant to subdivision five of section four of the … federal law or regulation, or are appropriated.” Temporary Loans and Agency Requests for Interest Earnings Each year the … Enacted Budget includes new authorization for temporary loans in specific funds listed in Article VII language bills. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsTown of Lockport – Fuel Inventory (2025M-54)
… not be able to use these reports to ensure fuel cards were only being used by authorized individuals for proper … properly monitor fuel usage or ensure fuel cards were only being used by authorized individuals for proper …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Wall Street Bonuses Rose In 2012
… then, Lehman Brothers went bankrupt and Bear Stearns and Merrill Lynch were sold to banks. The industry is also smaller, with … were paid in December 2012 to avoid higher federal tax rates scheduled to take effect in 2013. DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012DiNapoli Statement In Response to Misconduct of Former Pension Fund Employee
… Fund has absolutely no tolerance for self-dealing, and we are outraged by Mr. Kang's shocking betrayal of his … Fund has absolutely no tolerance for selfdealing and we are outraged by Mr Kangs shocking betrayal of his …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employeeDiNapoli: The State May Have Your Money
… in New York, some dating back to the 1940s. An interactive map created by DiNapoli’s office shows the number of … in 2012. The regional data represented in the statewide map does not include accounts that have unknown ownership or …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… Corp. ("BEEC”). KLEIN then deposited the checks to bank accounts held by Abbie Graphic and BEEC. He entered … among other things, a 37-foot Thunderbird Formula boat; a 29-foot Everglades boat; a 55-foot Neptunus motor … $58,000 to his mother as purported repayment of a college loan. In April 2016, KLEIN sold K’Bam, which he had purchased …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementOpinion 2000-15
… [12]) indicate that these definitions in VFBL §3(1) relate only to volunteer firefighters of fire departments and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Opinion 95-4
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 94-21
… the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase order system) TOWN LAW, §110: The town …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Opinion 88-31
… a person is deemed terminated in favor of such person only in situations where the accused is finally exonerated …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 2000-10
… this chapter" (emphasis added), that is, notwithstanding only the provisions of the General Municipal Law. There is … our opinion, chapter 41 takes precedence over section 6-l only insofar as the two statutes are in conflict (id.). After … provided, the pedestrian walkway was constructed using only Federal and State funds. Under these circumstances, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10