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The Condition of Locally Owned Bridges in New York State
… York State Comptroller (OSC) has developed an interactive map (see below) to accompany the report, The Condition of Locally Owned Bridges in New York State . The map allows viewers to explore data about bridges in New York … 2023 NBI) [xlsx]. Interactive New York Bridge Inventory Map, 2023 …
https://www.osc.ny.gov/local-government/condition-locally-owned-bridges-new-york-stateOpinion 90-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's … -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 90-18
… Requiring Competitive Bidding (purchase of medical supplies) GENERAL MUNICIPAL LAW, §103: There is no exception … on the fact that the commodities purchased are medical supplies. You ask whether the purchase of medical supplies by a county department of health is subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 89-48
… who physically holds the bonds and (iii) whether the bonds can be returned. Pursuant to section 37 of the Lien Law, a … who physically holds the bonds and iii whether the bonds can be returned …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 88-54
… may not establish an extension to a consolidated water district prior to the effective date of the consolidation. … You ask about the extension of a consolidated water district where a town board has adopted a resolution … December 31 of that year. You ask whether the consolidated district may be extended prior to December 31, and, if so, …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 96-16
… WATER DISTRICTS -- Property (use of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A town may not, pursuant to either Town Law, §198 or a local … of a town water district for the construction of a new town hall. This is in response to your letter concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 99-12
… in connection with proceeding to extend) TOWN LAW, §§206, 206-a: Subject to public hearing and permissive referendum … of a 1987 State Comptroller's Program bill added section 206-a to the Town Law. This section sets forth a procedure …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 98-3
… -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office) GENERAL … 805-a: The appointment of the town supervisor's business partner to the office of town comptroller, by itself, does … the office of town comptroller if he or she is a business partner of the town supervisor. You state that the town has …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 95-18
… one-time maintenance fee in connection with operation of village-owned cemetery) VILLAGES -- Powers and Duties … one-time maintenance fee in connection with operation of village-owned cemetery) LOCAL LAWS -- Cemeteries (authorizing … lieu of annual assessment in connection with operation of village-owned cemetery) -- Fees (imposition of one-time …
https://www.osc.ny.gov/legal-opinions/opinion-95-18State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… ensuring transparency and accountability for New Yorkers. “My office will release an analysis in the coming weeks as …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… and states. This federal statute, Public Law 101-143, can be accessed at http://fms.treas.gov/cmia/statute.html . Regulations 31 CFR Part 205 can be accessed at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… Comptroller Thomas P. DiNapoli, the Chautauqua County District Attorney Jason Schmidt and the Chautauqua County Sheriff’s Office. Gilbert, 54, who now resides in Florida, was charged with grand larceny in the third degree. …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000VII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… Retention and Disposition Schedule for New York State Government Records as published by the New York State … Records retention and disposition schedules for State government agencies are published on the State Education …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsNew York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… is working towards, this could result in even better news for riders as substantial cuts could be put off until …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Agencies can request this status or OSC can impose it. CLOSED - The grant has been officially closed by the cognizant state agency. Projects do not appear …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyNew York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… March 18, 2021 Edition Economy Four Out of Five Small Businesses in NY Continue to Report a Negative Overall Impact … since the onset of the COVID-19 pandemic, New York’s small businesses continue to suffer, even as the economy reopens … employment growth resumes. Seventy-eight percent of small businesses (with less than 500 employees) surveyed reported …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021Public Welfare – 2023 Financial Condition Report
… The average number of FA recipients increased for the first time in nine years, by 8.4 percent to 175,761 in SFY … fiscal years, spending for SNAP, formerly known as the Food Stamp Program and funded by the federal government, has … current food prices and trends in what recipients buy and eat increased SNAP benefits by 21 percent. Last October, SNAP …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareManagement of the Student-School Matching Algorithm
… managed selected aspects of the admissions process and the student-school matching algorithm used in high school … the official online platform for NYC families to search for and apply to public schools. Our audit focused on … more than 70,000 students applied to high school. To match student applicants to school programs, NYCPS uses a deferred …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmControls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… educational material; purchase DOCCS-approved music, videos, e-books, and other media; and communicate with family …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followNew York State Artificial Intelligence Governance
… Technology Services (ITS) was established in 2012 to centralize IT services and develop technology services for … Some agencies have identified key risks and taken steps to address those risks, while others have not created any …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governance