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Opinion 89-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … by resolution may provide that county supervisors who take office after a certain date be required to contribute a … insurance coverage than those supervisors who were in office prior to such date, as long as the resolution is …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 88-61
… REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL PROPERTY … the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is … the payment of taxes without penalty. You ask whether a certificate of mailing of the U.S. Postal Service postmarked …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 92-11
… Law, §6-n authorizes the governing board of any "municipal corporation", which is defined to include school districts, … the fiscal year. With certain exceptions, the municipal corporation may make expenditures from the fund for any loss, … Section 6-n(2)(b) provides that where a municipal corporation has previously established a reserve fund under …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 91-62
… in the opinion. REAL PROPERTY -- Gifts (from village to school district public library) -- Conveyance (with reservation of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library) VILLAGE LAW, §1-102; MUNICIPAL HOME RULE …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 91-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … on which he was scheduled to work. After the Schampier decision, according to the sponsor's memorandum in support of … personnel" (Opn No. 86-61, supra ; see US Const, 14th Amd; 38 USC 2021; NY Const, art 1, §11). We based our …
https://www.osc.ny.gov/legal-opinions/opinion-91-40State 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 New Yorkers in 2026, … During todays State of the State Address Gov Hochul outlined her priorities for New Yorkers in 2026 …
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
… for collecting and depositing cash generated from beer sales at the annual summer festivals. The investigation …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Range Lapse Date February 6th – March 31st March 31st* May 15th – June 30th June 30th* August 1st – September 15th September 15th* August 1st – September 30th September 30th* *If these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsComptroller DiNapoli Releases Municipal Audits
… today announced his office completed an audit of the Clifton Park-Halfmoon Fire District No. 1 , Clifton Park Volunteer Fire Department , Town of Fishkill , … Comptroller DiNapoli today announced completed audits for Clifton ParkHalfmoon Fire District No 1 Clifton Park …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2XI.2.B Contract Numbering – XI. Procurement and Contract Management
… The New York State Office of the State Comptroller (OSC) has … for New York State Contract Identifiers to ensure that contract information contained in the Statewide … The New York State Office of the State Comptroller OSC has defined certain formatting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingCreating Healthy Schools and Communities Program
… County Health Department; Cornell Cooperative Extension of Sullivan County; and The Institute for Family Health. From …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/creating-healthy-schools-and-communities-programDiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… Thomas P. DiNapoli announced today. Collections for all localities totaled more than $1.5 billion, up $175 million from October 2020. This growth continues the trend that began … 2020. Nearly every county saw year-over-year collections for October grow by double digits, with Monroe County having …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020DiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… return faster than the MTA projects, or if new sources of revenue are not found, rising debt payments could force the … cuts, greater than planned fare hikes, or delays to capital projects, the report concludes. “The MTA’s finances … for operating costs and put off paying down its debt for capital projects may save money in the short-term, but those …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnDiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… Health (DOH) has failed to hold accountable certain health care providers including hospitals, nursing homes and individual nurses, for patient safety violations and use its power under the law to … Thomas P. DiNapoli. “Lisa’s Law was created to make health care in New York safer and give patients the knowledge they …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsDiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… over the state’s Medicaid program. In recent years, my auditors have identified billions of dollars in waste in …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsTransforming Into Construction & Development
To determine whether the reorganization of the Metropolitan Transportation Authoritys MTA Capital Construction to the renamed MTA Construction Development as part of transforming the MTA resulted in improved service levels for customers process efficiencies and cost reductions
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… and climate resiliency efforts include investments in its infrastructure, institutions and local amenities, enhancing … budget pressures and making sustainable investments in infrastructure and services will be key to Kingston’s … watchful eye of Comptroller Tom DiNapoli and the proper infrastructure investments we will create jobs and improve …
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
… In New York, the Temporary Assistance for Needy Families (TANF) block grant provides funds to … tax credits and other services, but the largest portion is spent on Temporary Assistance , which is overseen by the … In New York the Temporary Assistance for Needy Families TANF block grant …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceThe Increasing Threat of Identity Theft
… Protection Division of the State’s Department of State (DOS) received statutory authorization to help victims of … problems resulting from identity theft. 22 Upon request, DOS may act as a liaison between victims and consumer credit … on large numbers of consumers. Regulations finalized by DOS in May 2018 require consumer credit reporting agencies …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftDiNapoli: City of Troy's Finances in Precarious Position
… to finance day-to-day operations and insufficient funding for capital costs, according to an audit released today by … P. DiNapoli. DiNapoli applauded the city’s new mayor for agreeing to take immediate steps to remedy the multitude … fiscal years because the city council adopted budgets for the general fund that were not structurally balanced and …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-position