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Opinion 95-11
… the intent of the framers is to be first sought in the words and language employed and, if the words plainly and clearly express the sense of the framers, … effect should be given to all the statutory language, and words are not to be rejected as superfluous when they may be …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… are legally separate but can impact its budget. Today, State Comptroller Thomas P. DiNapoli released updated reports on three major city-supported agencies — the New York City … $125 million in FY 2024; however, additional per-pupil state aid would likely defray a portion of such costs. …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesOpinion 99-4
… are authorized generally to "convey" unneeded real property (see, e.g., County Law, §215[5,6]; Town Law, … corporations and fire districts to make gifts of unneeded real property to another municipal corporation or fire … p 1; 1986 Opns St Comp No. 86-22, p 37, gift of municipal money to an IDA; 1982 Opns St Comp No. 82-342, p 434; 1982 …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Contract Submission System Guide for Public Authority Users
… Welcome to the New York State Contract Submission System (CSS) The … CSS is a secure application which allows State authorities to submit contracts and contract amendments for prior approval or filing to the Office of the State Comptroller (OSC), as required by …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersSelected M/WBE Purchases by Various Facilities
… transactions is not readily apparent; especially in cases where facility staff still did the work of obtaining prices, selecting vendors and picking up the purchased products. These purchases raise certain issues that we …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… data. When a public employee retires, the individual is often eligible for benefits including a pension and health … Fund, so that New York state and its local governments can, at their option, help fund their OPEB liabilities; … Under DiNapoli’s proposal, there is no limit on how much or how little a government can deposit into the …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-carePhotos: State Comptroller DiNapoli Visits Wyoming County Farm
… produces milk, as well as corn, alfalfa, wheat and oats. "Farms such as Silver Meadows provide jobs and critical tax … food," said DiNapoli. "As successful as New York's 35,000 farms have been, however, they are also facing unprecedented … Also today, DiNapoli released a report showing New York's farms generated $4.8 billion in revenue, with 15 products – …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmState Comptroller DiNapoli Releases Audits
… and addiction treatment services. Auditors found OASAS is not effectively monitoring the expenses reported by …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. Town of East … Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsFederal Balance of Payments – Federal Funding and New York
… In a tradition started by the late Senator Daniel Patrick … and the federal government. This annual report calculates how much each state remits to the federal government via federal tax policy in relation … In a tradition started by the late Senator Daniel Patrick …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsOpinion 90-30
… You state that when one of these mortgages is paid in full, the county social services department prepares and … Real Property Law, §275 provides that upon payment in full of the principal and interest due on a mortgage, the … record". Further, Real Property Law, §321 prescribes the form of the satisfaction instrument and sets forth the duties …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Implications for the Future – 2022 Financial Condition Report
… The Economic Outlook: Uncertainty Remains As the world faced the third year of the COVID-19 pandemic, its impact on the economy continued … As the world faced the third year of the COVID19 pandemic its …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… income and business taxes and low interest rates for refinanced debt. The city has so far staved off the …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefState Comptroller DiNapoli Releases Municipal and School Audits
… today announced the following local government and school audits were issued. Livonia Central School District – Conflict of Interest (Livingston County) A … interest may have been avoided. Churchville-Chili Central School District – Procurement (Monroe County) District …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… tax dollars are being spent. This is the fifth expansion of the website, building on DiNapoli’s commitment to … the money," said DiNapoli. “New Yorkers in every corner of the state have a right to know how their taxpayer dollars … state and local governments are spending their money. I am committed to using the full power of this office to …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomNew Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… sources for the Metropolitan Transportation Authority (MTA) are not identified, the authority may have to raise … sharply in recent years, according to an analysis of the MTA’s financial plan released today by State Comptroller … prevent these possibilities from becoming reality, and the MTA must make the best use of its resources." DiNapoli's …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … all potable water outlets for sampling or exemption as required by NYS Public Health Law and Department of Health …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Opinion 92-30
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … not-for-profit agency does not have a prohibited interest in a contract between the county and agency, but must disclose any interest in such a contract pursuant to General Municipal Law, §803 …
https://www.osc.ny.gov/legal-opinions/opinion-92-30What is GASB? Frequently Asked Questions
Read the Frequently Asked Questions about GASB.
https://www.osc.ny.gov/files/local-government/publications/pdf/GASB-75-FAQ.pdfState Comptroller DiNapoli Statement on New York City Financial Plan
… in the sector should also help offset weaker aggregate wages in other sectors, such as tourism , however … including for small businesses, and that the federal government reallocate funds for rent relief. "The updated … for Fiscal Year 2023 and beyond." Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-plan