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2025ABC 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
… Fund has absolutely no tolerance for self-dealing, and we are outraged by Mr. Kang's shocking betrayal of his … he secretly circumvented our rigorous ethical standards and policies. When his misconduct was uncovered by federal … Attorney Preet Bharara, the Securities Exchange Commission and the FBI for their immediate and professional approach to …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employeeUnderstanding Your GASB Report – Governmental Accounting Standards Board
… more information, refer to the 2024 Actuarial Assumptions report. Employer’s Contribution The amount reflects an … used in the Governmental Accounting Standards Board GASB report issued by NYSLRS for employers to comply with …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportOpinion 90-7
… for the benefit of the city. You ask whether, pursuant to Public Officers Law, §18, a city may indemnify the members … authorizes certain "public entities", including cities, to defend and indemnify public officers and employees in any … as follows: 2. The provisions of this section shall apply to any public entity: * * * * (b) where the governing body of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 94-10
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the governing board of any county, city, village or town to create a commission on human rights. Sections 239-q and … (compare General Municipal Law, §240 which, with respect to municipal recreation programs, defines municipality as …
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 … establish for acquisition of development rights for open space preservation); (referendum requirements in connection …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2002-6
… at request of adjacent property owners based solely on highway failing to meet qualifications for designation as seasonal limited use highway) -- Seasonal Limited Use Highway (effect of existing residences occupied for part of … Whether the highway may be so designated if there is sporadic usage …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-30
… for recording a duplicate original to the recording officer and pay the recording fees due that officer. This statute, however, expressly provides that its … instrument and sets forth the duties of a recording officer to whom a proper discharge of mortgage is offered for …
https://www.osc.ny.gov/legal-opinions/opinion-90-30NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 89-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel) ACTIONS AND … a county clerk may charge additional fees for the filing of a notice of pendency if the notice affects more than one …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 2009-2
… as a part of the general levy for town purposes ( see 1989 Ops St Comp No. 89-54, at 122; 1986 Ops St Comp No. 86-45, at 74). 2 Town Law § 209-q (13) (a), … area of the town outside of any villages ( see e.g . 1987 Ops St Comp No. 87-27, at 43; Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 88-77
… is in reply to your letter in which you inquire whether a school board member, who is also the salaried director of a … school district for purposes of article 18. Further, the school board member would have an interest in that contract … not have a prohibited interest in contracts between the school board and the local council (see Stettine v County of …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Comptroller DiNapoli Releases State Audits
… following audits have been issued: Development Authority of the North Country (DANC): Oversight of Procurements and Loan Programs (2015-S-3 ) Auditors … DANC could improve its operations, specifically in terms of procurement reporting and determining reasonable cost. New …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsOpinion 96-4
… take back a purchase-money note secured by both a first mortgage on the property and a fund created by the buyer and … does not authorize a village to take back a purchase-money mortgage). Therefore, whether the village may enter into a … local law authorizing itself to take back a purchase money mortgage in connection with the sale of village real …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 97-18
… of a county sewer district) COUNTY LAW, §§215(5), (6); 275: Pursuant to County Law, §215, real property acquired for … for the sale of the property of a county district. Section 275 of the County Law makes specific provision for the sale … a water authority or a joint water works system. Section 275 provides that such a sale is subject to a mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 93-26
… This opinion represents the views of the Office of the State Comptroller at the time it was … You ask whether the district also may charge a fee to persons utilizing the services of the ambulance district and … to fix a schedule of fees or charges to be paid by persons requesting use of ambulance district facilities, …
https://www.osc.ny.gov/legal-opinions/opinion-93-26