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Opinion 88-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … hereof (2) to appoint a village clerk, treasurer, attorney, assessor (3) to hold meetings of the board of … as are authorized by this paragraph shall have the power to perform their necessary duties. b. from the first …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 88-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … a service to another) REFUSE AND GARBAGE -- Collection of (municipal cooperation agreement for services) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Audit Faults Justice Center Records, Raises Questions on Accountability
… The Justice Center for the Protection of People with Special Needs left three individuals who had committed serious acts of abuse or neglect against vulnerable New Yorkers off a registry, a list of individuals prohibited from holding jobs that involve … The Justice Center for the Protection of People with Special Needs left three individuals who had …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityDiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… COVID-19 report and the need for an independent commission to review the state’s pandemic response. The full op-ed is … lives of New Yorkers and, for thousands of families, led to devastating losses of loved ones. For us all, and … is overdue for a full analysis of the state’s response to the pandemic. We must better prepare for the next public …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseTransforming Into Construction & Development
… Objective To determine whether the reorganization of the Metropolitan Transportation Authority’s MTA Capital … & Development as part of transforming the MTA resulted in improved service levels for customers, process … To determine whether the reorganization of the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentDiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… districts at a higher rate if at least 30% of the costs for lunch is spent on eligible New York produced and … 2018, New York enacted an additional state reimbursement for school lunch programs that spend at least 30% of their … The program increases the reimbursement schools receive for lunches from 5.9 cents to 25 cents per meal. Eligible …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… Thomas P. DiNapoli. “Kingston has implemented innovative strategies and investments to promote economic growth and …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingTemporary Assistance – Federal Funding and New York
… York, the Temporary Assistance for Needy Families (TANF) block grant provides funds to assist low-income families and … New York the Temporary Assistance for Needy Families TANF block grant provides funds to assist lowincome families and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceOpinion 89-27
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Equal Protection … health insurance coverage than those supervisors who were in office prior to such date, as long as the resolution is consistent with equal protection provisions in the State and federal constitutions. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 88-61
… bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of … with a date on or before the last day for the payment of taxes without penalty. You ask whether a certificate of … with the date of the last day for the payment of school taxes without interest may be accepted as proof of the timely …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 92-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … A school district may not transfer the unexpended balance of an insurance reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 91-62
… PROPERTY -- Gifts (from village to school district public library) -- Conveyance (with reservation of right to use) … Gifts and Loans (gift of property from village to public library) VILLAGE LAW, §1-102; MUNICIPAL HOME RULE LAW, … law, may transfer a building to a school district public library without consideration, subject to the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 91-40
… municipal officer or employee is entitled to compensation for time spent on ordered military duty for the greater of 30 calendar days or 22 working days. Thus, … military duty until the employee has been on such duty for 22 working days. Conversely, if the employee's first 30 …
https://www.osc.ny.gov/legal-opinions/opinion-91-40CUNY Bulletin No. CU-842
… page using the Action/Reason Code of Pay Rate Change/CSL (Cor Sal) for eligible employees with a Comp Rate Code of ANN … rows using the Action/Reason Code of Pay Rate Change/CSL (Cor Sal) for eligible employees with a Comp Rate Code of ANN … rows using the Action/Reason Code of Pay Rate Change/CSL (Cor Sal) for employees with a Comp Rate Code of ANN and Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-842-2023-2024-professional-staff-congress-psc-retroactiveState Comptroller Thomas P. DiNapoli Statement on 2026 State of the State Address
… “During today’s State of the State Address, Gov. Hochul outlined her priorities for … During todays State of the State Address Gov Hochul outlined her priorities for …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-state-state-addressDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… Coordinator. In that capacity, Rosas ran the city’s summer festival programs through the city’s local development …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesState Agencies Bulletin No. 1949.5
… bulletin supersedes Payroll Bulletin No. 1949.4 . Purpose The purpose of this bulletin is to provide information and … establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at … The purpose of this bulletin is to provide information and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19495-pilot-program-establishing-temporary-overtime-rate-employees-certainSUNY Bulletin No. SU-314.3
… bulletin supersedes Payroll Bulletin No. SU-314.2 Purpose The purpose of this bulletin is to provide information and … establishing temporary overtime rates for employees in certain titles represented by PEF or CSEA working at a … The purpose of this bulletin is to provide information and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3143-pilot-program-establishing-temporary-overtime-ratesState Agencies Bulletin No. 1949.4
… Goshen Secure Center MacCormick Secure Center Industry Residential Center Finger Lakes Residential Center Highland Residential Center Taberg Residential Center for Girls …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19494-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… 2020. This growth continues the trend that began in April of monthly sales tax collections exceeding last year’s … levels and was up 7% (or nearly $101 million) over October of 2019. “Sales tax collections came in strong in October, … growth over the last few months is a positive sign of our economic recovery and life moving forward as we deal …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020