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Opinion 95-16
… PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION LAW, … of the apportionment. This is in reply to your request for our opinion as to the proper assessment roll to be used for the apportionment required by section 1908 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-16DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… to ensure that New York's repair shops are legitimately registered and working harder to investigate and resolve … 266 potential automotive business locations that were not registered with DMV. Visits to 65 of these locations found … Environmental Conservation (DEC), but are potentially not registered. DMV officials stated they plan to meet with DEC …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsOpinion 2001-3
… general principle that a municipal fee for a service must be reasonably related to the municipality's cost … of property used and useful in its operation of a gas, electric or water public utility service, or from using such … authority to municipal corporations operating gas, electric or water utilities to earn from and out of such …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Town of Windsor – Capital Project (2025M-52)
… of an entire town, including a village. TOV funds are used only for the benefit of residents in the portion of the town …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52DiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… for the next fiscal year, helping the city balance its FY 2025 executive budget, according to a report released today … average of more than $200 million annually beginning in FY 2025. New York City has generated substantial savings from … net savings of $2.6 billion in FY 2024, $2.3 billion in FY 2025, and an average of nearly $2.2 billion in the out-years, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsState Comptroller DiNapoli Releases Municipal & School Audits
… misconduct. In October 2023, the former court clerk was sentenced to serve six months in jail and pay more than …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… Brooklyn and 40 percent in Queens, outpacing the gain in Manhattan (26 percent). There were 696 hotels in New York … City in 2015. Of these, two-thirds (460) were located in Manhattan. The number of hotels in Brooklyn has tripled and … , visit: http://www.osc.state.ny.us/osdc/hotel_industry_nyc_rpt2_2017.pdf For access to state and local government …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… reviewed were adequately supported and for valid purposes, only one was properly approved. The purchasing agent did not …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… all recommendations in the previous budget review letter when preparing the 2022-23 proposed budget. As a … of the State Comptroller’s Justice Court Fund (JCF) $21,204, victims $1,701 and defendants $439. Town of North … monthly accountabilities to ensure sufficient assets to cover liabilities. Ontario County Four Seasons Development …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… leave records contained errors. As a result: $14.1 million of (97%) salary and wage payments were disbursed without authorization. For four of nine employees that had separation payments, unused leave … incorrectly calculated — resulting in over/underpayments of $7,430. Two administrators received leave valued at …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Opinion 91-20
… contract with an ambulance service to provide service to supplement those services provided by the emergency rescue … contract with an ambulance service to provide service to supplement those services provided by the emergency rescue …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 90-25
… 343 NYS2d 346; Piro v Bowen , 76 AD2d 392, 430 NYS2d 847, app den 52 NY2d 702, 437 NYS2d 1025; 1989 Opn St Comp No. … of article VIII, §1 (see Gaynor v Port Chester , 174 App Div 122, 160 NYS 978). Whether an improperly authorized …
https://www.osc.ny.gov/legal-opinions/opinion-90-25New York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… or the people who work those jobs. Businesses report full-time, part-time and seasonal employment figures based on persons on the … to the labor force, or underutilized (involuntary part-time), comprised a larger share (5.3 percent) of the New York …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… Comptroller Thomas P. DiNapoli today announced the members of the state's first-ever Decarbonization Advisory Panel, … initially proposed by the Governor during his 2018 State of the State address in January. The panel will advise the Comptroller, as trustee of the $209.1 billion New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelDiNapoli: School Bus Safety Needs Improvement
… documentation and resolution of complaints. The final report can be found online at …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementDiNapoli: MTA Faces Its Greatest Challenges in Decades
… risk, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli. The Comptroller's … DiNapoli said. "Despite an infusion of $836 million in state and city funds, there has been little improvement so … in 2021 and $634 million in 2022. The MTA is asking the state to authorize new sources of funding to close the gaps, …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesComptroller DiNapoli Releases Annual Review of MTA Finances
… between 2018 and 2023, reducing the work force to a level only slightly higher than before the Subway Action Plan. The …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesOpinion 2006-8
… July 11, 1996, regarding A. 9040; see also Budget Report on S. 6278 of 1996). There is nothing in the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 89-27
… date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office … date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office … date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office …
https://www.osc.ny.gov/legal-opinions/opinion-89-27