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Opinion 88-1

… that bear on the issues discussed in the opinion. PARKING FACILITIES -- Conveyance of (to U.S. Postal Service); … REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal Service) GENERAL MUNICIPAL LAW, … Whether a parking lot may be determined to be unneeded for village …

https://www.osc.ny.gov/legal-opinions/opinion-88-1

DiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy

… been estimated that deforestation and forest degradation account for nearly 20 percent of global greenhouse gas emissions. Any corporation linked to deforestation and the promotion of climate change …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-archer-daniels-midland-co-agrees-shareholders-request-no-deforestation-policy

Opinion 90-39

… relation to particular benefits provided (see Watergate II Apartments v Buffalo Sewer Authority , 46 NY2d 52, 412 NYS2d …

https://www.osc.ny.gov/legal-opinions/opinion-90-39

Opinion 94-29

… in appeals from Family Court order) CIVIL PRACTICE LAW AND RULES, §8022; FAMILY COURT ACT, §1118: The fee provisions of … some statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22). If the spouse proceeded as a "poor …

https://www.osc.ny.gov/legal-opinions/opinion-94-29

Opinion 91-45

… those powers "as are expressly granted by statute or by sovereign authority or those which are necessarily implied …

https://www.osc.ny.gov/legal-opinions/opinion-91-45

DiNapoli Appoints Senior Budget and Policy Staff

… state’s fiscal health and major policy decisions. The wide depth of experience and knowledge that Maria and Todd will …

https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staff

XV.9 Revenue Classifications – XV. End of Year

… Agencies are required to take necessary steps to prepare and submit … Agencies are required to take necessary steps to prepare and submit …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classifications

Response to Human Trafficking

… OTDA refers them to other social services Providers. The Polaris Project, a national non-profit organization focusing …

https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-trafficking

Selected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority

… contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate … by MTA Headquarters for use by its agencies to report on contractor and consultant performance and share the results … evaluation upon completion. Letters must be sent to the contractor informing them when the evaluation or any of its …

https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-north

Sales Tax Vendor Registration Practices

… to August 5, 2020, as well as applications for sales tax registration received by the Department from June 1, 2018 to … as of November 20, 2020. About the Program The Department is responsible for administering more than 40 State and local … the tax from customers, and remit the tax to the State. New York’s sales tax is imposed at a rate of 4%. Additional …

https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practices

Capital Asset Management

… inventory data, BCA conducts periodic physical inventory site visits (site visits) to State agencies. New York State has a … not established adequate policies and procedures for its site visit process, as our site visits to 17 sites (at 12 …

https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-management

Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees

… (DEC) is adequately monitoring and timely abating waste tire sites and whether the waste tire fee collections are being used consistent with the … potential for devastating consequences. In 2003, the Waste Tire Management and Recycling Act (Act) was enacted to ensure …

https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-fees

Global Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future

… requires Exxon to assess how it will perform as the world changes.” “Climate change presents major challenges to … behind.” The Paris UN Climate Conference concluded with world leaders committed to holding the rise in global …

https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-future

DiNapoli: Federal Actions Threaten New York's Farms and Food Production

… Thomas P. DiNapoli. These challenges could diminish farm production, squeeze profits, and lead to higher prices … are likely to have limited impact in New York. New York’s dairy sector may be the only local commodity to see a … for farms that already operate on thin margins. New York dairy exports declined by as much as 12% in the first half of …

https://www.osc.ny.gov/press/releases/2026/01/dinapoli-federal-actions-threaten-new-yorks-farms-and-food-production

DiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem

… than ever to reduce food insecurity and ensure New York’s families have enough to eat.” Nationally, food made up the … experiencing food insecurity (20.2%) while Staten Island had the lowest percentage (11.5%). Another aspect of food insecurity is food deserts, where areas including Coney Island, West and Central Harlem and the outer reaches …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsen

DiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs

… to rising costs and placing some vulnerable families in unsafe housing. The program, known as the City Fighting … homelessness. It’s projected to cost the city $1.2 billion in city Fiscal Year (FY) 2025, up from $176 million in 2019. “Stronger oversight of the CityFHEPS program is …

https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costs

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