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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 Announces Elliott Auerbach to Oversee Local Government Division
… Elliott Auerbach as deputy comptroller for the Division of Local Government and School Accountability. Auerbach will … head the division responsible for monitoring the finances of local governments and school districts. He will manage … He will direct seven regional offices and a staff of more than 300. “Having served four terms as Ulster County …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionNew York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… agenda for New York State in 2014. His leadership and vision have pushed New York in a positive direction. Over the … agenda for New York State in 2014 His leadership and vision have pushed New York in a positive direction …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressDiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… Thomas P. DiNapoli announced. "Ms. Hart tried to game the system and used her position of trust to steal tens …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementDiNapoli Announces Sale of General Obligation Bonds
… State Comptroller Thomas P. DiNapoli today announced the details of the competitive sale scheduled for March 13 of tax-exempt New York State General Obligation … State Comptroller Thomas P DiNapoli today announced the details of the competitive sale scheduled for March 13 of …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… Kristyna S. Mills, the U.S. Department of Housing and Urban Development, Office of the Inspector General (HUD OIG) … Vicky Vazquez with the U.S. Department of Housing and Urban Development, Office of Inspector General. “Today’s … lines to pay unauthorized personal expenses, including retail and grocery purchases, and to fund her and her …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overOpinion 91-17
… Bidding (cannot expand exception under General Municipal Law, §103[8]) -- Preemption (competitive bidding procedures) … hospitals from group program under the Public Health Law) GENERAL MUNICIPAL LAW, §103(8); MUNICIPAL HOME RULE LAW, §10(1)(i): A county … a purchasing consortium organized under Public Health Law 2803a …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time … in the opinion. IMPROVEMENT DISTRICTS -- Expenses (of extension to town water district) WATER DISTRICTS -- … §202(5), the cost of an extension to a town water district is charged against only properties within the extension. The …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 2005-1
… to your inquiry concerning the provision of emergency medical service in a town. You indicate that the town … not-for profit organization for the provision of emergency medical service to town residents. Pursuant to the contract, … users for this service. You ask: (1) whether the emergency medical services provider (the “provider”) may retain as its …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 89-46
… §3; ELECTION LAW, §5-102: An individual who is not a U.S. citizen may not be a member of a town planning board. You ask … a person who otherwise qualifies for office, but is not a citizen of the United States, may serve as a member of the … a civil office who shall not, among other things, "be a citizen of the United States". Further, Town Law, §23 …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Opinion 92-5
… CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License (authority of school district to grant) SCHOOL DISTRICTS -- Powers and Duties (authority to grant license) STATE CONSTITUTION, ARTICLE VIII, §1: There is no …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 98-21
… pursuant to the provisions of article thirty of the public health law" (General Municipal Law, §122-b[1][f]; see also, General Municipal Law, §122-b[1-a][a], [b]; Public Health Law, §3001[6], [7]). Under section 122-b(1) a town, … rescue and first aid squad to provide (see Public Health Law, §3008[7]). There are only limited circumstances, …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 98-10
… town (see also General Municipal Law, §119-o; 1989 Opns St Comp No. 89-57, p 128; 1983 Opns St Comp No. 83-172, p 217; 1982 Opns St Comp No. 82-136, p … (see Jancyn Manufacturing Corp. v County of Suffolk , 71 NY2d 91, 524 NYS2d 8) or may be inferred from a …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 91-50
… in such section, including bonds or notes of the State of New York. The bonds of LGAC are not listed in section 139(3). … (see General Municipal Law, §106). November 14, 1991 Tom Miller, Associate Investment Officer Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 95-1
… in the opinion. COMMUNITY DEVELOPMENT AGENCIES -- Officers and Employees (municipality's responsibility to pay health … Civil Service Law, §§163[4], 200 et seq .; 1988 Opns St Comp No. 88-64, p 126). A city urban renewal agency is "a … a corporate existence separate from the city (1981 Opns St Comp No. 81-117, p 119; 34 Opns St Comp, 1978 p 68). Among …
https://www.osc.ny.gov/legal-opinions/opinion-95-1