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Opinion 88-12
… agreement for services) GENERAL MUNICIPAL LAW, §119-o; VILLAGE LAW, §4-412: A village may provide for refuse … provide the service to the others. General Municipal Law, §119-o(1) authorizes municipal corporations to enter into … perform or exercise separately (General Municipal Law, §119-n[c]). Subdivision 2 of section 119-o lists several …
https://www.osc.ny.gov/legal-opinions/opinion-88-12DiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… Corporation (EFC) under a federal program to help fund its replacement of public and private lead water service lines … the State Constitution’s prohibition on using public funds for private purposes. “Exposure to lead from water service … the use of public funding to address lead service line replacement as it relates to the funds announced by Governor …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… of the state and keep coming back because they fall in love with New York. Tourism generates tens of billions in …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysContact Update and Online Help for Local Officials
… at the bottom of the page or select the 'Contact Edit' tab on the left menu. Required Edit Fields: Titles, … of the Contact Search page or select the 'Contact Add' tab on the left menu. Required Edit Fields: First Name, Last … contact information. Select the 'Municipality View' tab on the left menu. MUNICIPALITY EDIT Save: Save any …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpOpinion 94-17
… AND ASSESSMENTS -- Tax Levy (inclusion of delinquent solid waste services fees with) GENERAL MUNICIPAL LAW, §§120-w, … provide for a system of collection and disposal of solid waste through, among other means, resource recovery (General … by law for the annexation of the warrant to the assessment roll, a brief description of the property for which or in …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 91-16
… to the Real Property Tax Law is based upon the actual line count, rather than upon agate measurement. If the notice … publishing such notice is entitled to the additional per line charge allowed by statute. You ask whether the charge … be calculated on the basis of agate measurement or actual line count. Real Property Tax Law (RPTL), §1014 provides that …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 91-19
… it is not revocable in the absence of fraud (see, e.g., Saunders v Regeer , 50 Misc 2d 850, 271 NYS2d 788; 62 NY Jur …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 90-45
… may provide in its specifications for a particular make or brand to the exclusion of others (1982 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 90-35
… This opinion represents the views of the Office of the State Comptroller at the time it was … is applicable. We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil … Concerning what monetary threshold applies to the purchase of fuel oil …
https://www.osc.ny.gov/legal-opinions/opinion-90-35DiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … to nearly $400 million in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityOpinion 90-2
… which was established by the town within which the village is located and which is supported by town-wide taxes, for … which was established by the town within which the village is located and which is funded by town-wide taxes. Section … which was established by the town within which the village is located and which is funded by townwide taxes …
https://www.osc.ny.gov/legal-opinions/opinion-90-2DiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… city needs to continue to prioritize helping young people find jobs to support upward mobility and build the city’s talent … their female counterparts, but they have been slower to find jobs post pandemic. While the unemployment rate for …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateDiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… The average bonus paid to employees in New York City’s securities … Comptroller Thomas P. DiNapoli’s annual estimate. The bonus pool for the city’s securities employees reached a … Wall Street’s profits rose 90% in 2024. “The record high bonus pool reflects Wall Street’s very strong performance in …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024DiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… of federal trade policy choices on their businesses and households. “New York City is one of the country’s … Asia is the nation’s largest partner at over 25% of total import value ($747.2 billion). Canada was also estimated to provide more than 16% of the total import value to the metropolitan area within New York state. …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesOpinion 88-47
… New York City Charter and Administrative Code ( L.K. Land Corp. v Gordon , 1 NY2d 465, 154 NYS2d 32, cert den sub nom Greenfield v L.K. Land , Corp., 352 US 989, 77 S Ct 387, 1 L ed 2d 368). In rejecting … Charter and Administrative Code discussed in L.K. Land Corp. , supra , section 1422 of the Real Property Tax Law …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 88-70
… statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; Greene v Town Board of Town of Warrensburg , 90 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 89-20
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … of a fire district located within the town. We are in receipt of your letter concerning the town's code of … powers and duties of another municipality. Accordingly, in responding to your inquiry, we cannot comment upon the …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 96-20
… AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- Permissive (need for when abolishing village police department) VILLAGE BOARD -- Police and Police Protection (abolishment of … Whether a village police department which was established by a …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 96-1
… FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in Adirondack … Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller approval in … If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital …
https://www.osc.ny.gov/legal-opinions/opinion-96-1DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… * * * In 2014, I faced one of the hardest decisions of my career: Should I opt into a public financing program for … public financing of political campaigns. I’d even pushed my own legislation to start with the State Comptroller’s … In 2014 I faced one of the hardest decisions of my career Should I opt into a public financing program for …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-elections