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Opinion 90-2
… with the trustees of "a public library registered by the regents to furnish library services to the people of the" … for one or more" public libraries registered by the regents. We have interpreted the term "grant" as used in …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Essential Plan – Federal Funding and New York
… New York is one of three states to have a “basic health plan,” as … Child Health Plus, or employer-provided health plans. First offered with coverage beginning January 1, 2016, the EP now covers over 1.6 million individuals. As the State began to redetermine Medicaid eligibility following the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… that would eliminate important deductions for millions of New Yorkers and threaten higher costs for essential public … impact may be on their state and local budgets. Given the rush to judgement, it is hard to conclude that the members of …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reformState Agencies Bulletin No. 2086
… on and after January 1, 2023, the Comptroller shall cause, in accordance with the rules and regulations promulgated … a state employee’s net salary to be deposited directly in a bank for any purpose to an account in the name of such employee, and into which such employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2086-updated-direct-deposit-guidanceOpinion 95-11
… Law, §207-m to salary of temporary or provisional head of police department) POLICE AND POLICE PROTECTION -- … for reasons of necessity or urgency ( Koso v Greene , 260 NY 491, 184 NE 65; Hennessey v Farrell , 43 Misc 2d, 252 …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli: State Needs to Improve Compliance with Jonathan's Law
… the law’s requirements. This is the second state agency my auditors have found that is failing to meet their …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-lawOpinion 89-27
… -- "Compensation" (for purposes of County Law, §200) NY STATE CONSTITUTION, ARTICLE I, §11; UNITED STATES … 200 relative to compensation payable to county employees, we stated: The term 'compensation', for municipal law … to its supervisors (see, e.g., Opn No. 87-8, supra ). We are, therefore, of the opinion that, although newly-elected …
https://www.osc.ny.gov/legal-opinions/opinion-89-27DiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… openbooknewyork.com , an easy-to-use search tool for the public to see how their tax dollars are being spent. This is … openbooknewyork.com and made it even easier to use. The public will now have more information at their fingertips to … for 3,100 counties, cities, towns and villages, as well as school and fire districts going back to 2001; State Payments …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … fund balance and have allowed unrestricted fund balance to exceed the statutory limit for the past three fiscal years … million. District officials have allowed reserve balances to accumulate to excessive levels and have consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362New York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… June 24, 2021 Edition Growth in Use of Telehealth Services Among Medicaid and Child Health … a small share of overall utilization. The U.S. Centers for Medicare & Medicaid Services (CMS) defines telehealth … services as “the exchange of medical information from one site to another through electronic communication to improve a …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021Opinion 89-15
… (with village) VILLAGES -- Powers and Duties (authority to purchase liability insurance for vehicles owned by the … may provide that the village and the fire company, but not the town, are responsible for the cost of damage to equipment, owned by the fire company, used while responding to or returning from an alarm within the …
https://www.osc.ny.gov/legal-opinions/opinion-89-15DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… The State Education Department’s (SED) weak enforcement of … that were on dangerously thin ice to continue taking money from students,” DiNapoli said. “This could end up costing both students and taxpayers. Like other agencies, …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleNY Received More From Washington Than It Sent Due to Federal Relief
… York’s balance of payments with Washington, according to a report issued today by State Comptroller Thomas P. DiNapoli. … a positive balance of payments. The five states that had a negative balance of payments were Massachusetts, New Jersey, … York’s balance of payments with Washington may again turn negative as federal support returns to pre-pandemic levels. …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefOpinion 91-8
… and has no other powers and duties with respect to the sale, issuance or payment of bonds, the secretary-treasurer … but has no other powers or duties with respect to the sale, issuance or payment of the bonds. You indicate that the … of the terms of the bonds which are to be sold at private sale. Article 18 of the General Municipal Law (§800 et seq .) …
https://www.osc.ny.gov/legal-opinions/opinion-91-8DiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… benefits (OPEB). DiNapoli estimates the unfunded OPEB liability of New York state to be $68.2 billion and an … the individual is often eligible for benefits including a pension and health insurance. While pension costs are pre-funded and invested to help pay for …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careArts and Cultural Organizations in the Greater Downtown Brooklyn Area - July 2012
The greater downtown Brooklyn area is home to world-class arts and cultural organizations, such as the Brooklyn Academy of Music (BAM).
https://www.osc.ny.gov/files/reports/osdc/pdf/downtown-brooklyn-culture-2012.pdfBrownfield Cleanup Program
… Objective To determine whether the Department of Environmental … other health-based or environmental standards applicable to the expected use of the property (e.g., residential or … Brownfield Program sites and determined 86 sites (17%) have been active for more than 10 years. Of the 25 sites we …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programOpinion 92-30
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics …
https://www.osc.ny.gov/legal-opinions/opinion-92-30New Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… travel more than 20 minutes each way for food. Reliance on public transportation often limited the number of items that … health care costs. 17 Hungry kids can have problems in school and socially, as they have higher rates of cognitive … of these supplemental benefits was related to the national public health emergency (PHE), which will now end on May 11, …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsState Comptroller DiNapoli: Costs Will Climb for Municipal Landfills
… and garbage-related activities. Local governments and public authorities own and operate various types of solid … of which at least 768 are owned by local governments and public authorities. These entities own most of the transfer … waste; 20 of these are owned by local governments or public authorities. DiNapoli's report revealed that for local …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-costs-will-climb-municipal-landfills