Search
Opinion 94-1
… salaries to district) COUNTY LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is not authorized to chargeback to … enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]), including the compensation of its …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … VIII, §§6, 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their … such purpose, does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Street Construction-Related Permits (Follow-Up)
… nine recommendations included in our initial audit report, Street Construction-Related Permits (Report 2020-N-6 ). About … roadway construction permits that cover activities such as street openings, sidewalk construction, and installation of canopies over sidewalks. Street opening permits are required for excavations or other …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followOpinion 89-56
… Opns St Comp No. 85-44, p 59). Similarly, in the instant case, it is our opinion that the town may enact a local law …
https://www.osc.ny.gov/legal-opinions/opinion-89-56State Comptroller DiNapoli Releases Audits
… Selected Aspects of Collection of Bridge and Tunnel Tolls and Feels (2016-S-64) While TBTA makes efforts to collect unpaid tolls, we found $11.3 million in tolls that were either written off ($5.4 million in OTG …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsOpinion 89-16
… must determine how foreign fire insurance tax moneys are to be used for the benefit of the department or company. … of a fire department or company newsletter, the moneys may be expended by the treasurer for that purpose. You ask … Whether foreign fire insurance tax moneys may be expended to pay for the publication of a fire department …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 92-22
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … of owners of property located outside municipality in assessment review proceedings) PUBLIC OFFICERS AND … for purposes of article 18 is defined to mean any claim, account or demand against or agreement with a …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 96-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to an exemption because it is a representative of the State under CPLR, §1301. Generally, governmental entities are … acting in an official capacity nor for furnishing a transcript, certification or copy of any paper, document, map …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 97 - 12
… of article 18 here, we note that, although there is some case law to the contrary ( People v Pinto , 88 Misc 2d 303, …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 91-60
… accounts of public corporations, including OTBs (NY Const, art X, §5; Racing, Pari-Mutuel Wagering and Breeding Law, … 411; Ronan v Levitt , 73 Misc 2d 35, 341 NYS2d 176 affd 42 AD2d 10, 344 NYS2d 624, mot for lv to app den 33 NY2d 514, … in connection with political subdivisions (NY Const, art V, §1) is different from his constitutional authority …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 91-64
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … are subject to competitive bidding (see 1987 Opns St Comp No. 87-4, p 6; 1981 Opns St Comp No. 81-60, p 62; 1981 Opns St Comp No. 81-103, p 104). To …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 93-24
… St Comp No. 81-196, p 209; 17 Opns St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). Subdivision 14 of … 16 Opns St Comp, 1960, p 175; 4 Opns St Comp, 1948, p 91; cf ., e.g., General Municipal Law, article 13, authorizing … and tennis are clearly "competitive sporting events" ( cf . Volunteer Firefighters' Benefit Law, §5[1][m], referring …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Haverstraw-Stony Point Central School District – Financial Management (2025M-20)
… long-term financial goals. Between fiscal years 2019-20 and 2023-24, the District’s appropriations increased $45.1 … recalculated, surplus fund balance for fiscal years 2019-20 through 2023-24 for the general fund, as a percentage of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mDiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… important measurement of the reliability of subway service and riders' experience," DiNapoli said. "It turns out the way … of time between trains — measured by averaging all lines together — which it calls the wait assessment. The goal in … was to have 79.4 percent of all trains meet their target and 80.7 percent in 2014 and 2015. Transit met this overall …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014Opinion 99-15
… of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater … gen., Real Property Tax Law, article 4). Moreover, in view of the express language in article XVI, §1 of the State … St Comp No. 87-64, p 96; see Kinkead v Village of Round Lake , 187 AD2d 905, 591 NYS2d 80; Torsoe Bros. v Board of …
https://www.osc.ny.gov/legal-opinions/opinion-99-15State Comptroller DiNapoli Releases Municipal Audits
… of Dover , Village of Ellicottville , Genesee County Soil and Water Conservation District , Village of Malverne , … , Schroon Lake Fire District , Village of Speculator and the Village of Walton . "In today's fiscal climate, budget transparency and accountability for our local communities is a top …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% growth over the prior six … comprised an estimated 8% of revenues from city funds in FY 2025. Economic Activity Fuels Weakness for Some Revenue … revenues reached an estimated $67 billion in fiscal year FY 2025 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicState Police Bulletin No. SP-242
… Division of State Police instructions for processing the 2024 Education Payment. Affected Employees: Employees of the … Administration Pay Period 4L/5C, paychecks dated 06/05/2024. Eligibility Criteria: Annual salaried employees of the … Agency Actions and Overtime Calculations: To pay the 2024 Education Payment to eligible employees in BU07 or to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-242-2024-state-police-education-paymentSelected Programs to Assist Businesses in New York City
… Objectives To determine whether the New York City Department of Small … Advocates and Compliance Advisors provided services to assist businesses in opening, operating, and expanding … To determine whether the New York City Department of Small …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… perjury, and file with DTF Contractor Certification Form ST-220-TD . Agencies should direct state contractors to the … they can obtain more information on Publication 223 and ST-220-TD . A second certification form ( ST-220-CA ) is required to be provided by the contractor to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentation