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List of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-not-filed.pdf2025ABC State of New York General Obligation Bonds, March 2025
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-os.pdf2025ABC State of New York General Obligation Bonds, March 2025 (POS)
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-pos.pdfFiscal Stress Monitoring System - Not Filed and Inconclusive Schools Fiscal Years Ending 2021
This list includes schools with a 2021 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-not-filed.pdfList of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2024/pdf/2024-munis-not-filed.pdfList of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2025/pdf/2025-munis-not-filed.pdfDiNapoli Statement In Response to Misconduct of Former Pension Fund Employee
… State Common Retirement Fund has absolutely no tolerance for self-dealing, and we are outraged by Mr. Kang's shocking … Bharara, the Securities Exchange Commission and the FBI for their immediate and professional approach to pursuing … State Common Retirement Fund has absolutely no tolerance for selfdealing and we are outraged by Mr Kangs shocking …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employeeDiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… The Bronx is setting records for population, business and job growth, according to an … a long way," DiNapoli said. "It has set employment records for ten consecutive years. However, too many residents remain … Diaz, Jr. "This Bronx Economic Snapshot is a useful tool for those interested in learning more about The Bronx, our …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesUnderstanding Your GASB Report – Governmental Accounting Standards Board
… For additional terms and descriptions, refer to the … current allocation target to achieve that return, and (2) for the period of benefit payments not supported, will incorporate an index rate for 20-year-tax-exempt municipal bonds. The assumptions used … Accounting Standards Board GASB report issued by NYSLRS for employers to comply with Statement No 68 …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportOpinion 90-7
… employees of an industrial development agency established for the benefit of the city. You ask whether, pursuant to … of an industrial development agency (IDA) established for the benefit of the city. Section 18 generally authorizes … * * * * (b) where the governing body of a municipality, for whose benefit the public entity has been established, has …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 94-10
… a town may establish a joint human rights commission for the portion of the town located outside a village, and … neither article 12-D nor any other State statute provides for the establishment and operation of a part-town human … they shall have the power to enter into agreements for the performance of their "respective" powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 2002-5
… Uses (financing acquisition of development rights for open space preservation) -- Referendum Requirements (financing acquisition of development rights for open space preservation) MUNICIPAL FUNDS-- Capital Reserve Fund (authority to establish for acquisition of development rights for open space …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2002-6
… based solely on highway failing to meet qualifications for designation as seasonal limited use highway) -- Seasonal … Use Highway (effect of existing residences occupied for part of the year on) HIGHWAY LAW §205-a: A town highway … part of the year and are dependent upon such highway for access. The fact that a town highway fails to meet the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-30
… -- Fees (exception from payment of) COUNTY CLERK -- Fees (for recording satisfaction of mortgage) FEES -- County Clerk (collection of fees for recording satisfaction of mortgage) CIVIL PRACTICE LAW … SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-30NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… on the sentencing of former Avon Police Chief Joseph Geer for stealing federal funds: “This police chief swore to … $6,000. My thanks to U.S. Attorney DiGiacomo and the FBI for partnering with my office to hold him accountable.” Past … on the sentencing of former Avon Police Chief Joseph Geer for stealing federal funds …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 2006-2
… in order to increase the maximum amount to be expended for establishment of a water district, even though the … in order to increase the maximum amount to be expended for the establishment of a water district, if the increased … maximum amount of the water improvement to be constructed for the district must be stated in both the petition and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 89-5
… the issues discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel) … 8021: A county clerk may not charge additional fees for filing a notice of pendency if the notice affects more … You ask if a county clerk may charge additional fees for the filing of a notice of pendency if the notice affects …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 2009-2
… TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State … WATER SUPPLY AND DISTRIBUTION -- Town Improvements (need for State Comptroller's permission) TOWN LAW § 209-q (13) … the town must obtain the State Comptroller's permission for the improvement if the total estimated cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 88-77
… CONFLICTS OF INTEREST -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW, §§801(1), … board of education who is also an employee of a not-for-profit corporation would not have a prohibited interest … in contracts between the district and the corporation for the provision by the corporation of arts-in-education …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Comptroller DiNapoli Releases State Audits
… that DANC officials have provided appropriate oversight for procurements and the loan programs, having established … in October 2011 by the Public Service Commission for utility charges associated with its newly enacted Energy … As a result, the office has multiple mechanisms in place for implementing and evaluating the effectiveness of its …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-audits