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The Condition of Locally Owned Bridges in New York State
… The Office of the New York State Comptroller (OSC) has developed an interactive map (see below) to accompany the report, The Condition of Locally Owned Bridges in New … The Office of the New York State Comptroller has developed an …
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
… requirements of General Municipal Law, §§103, 103-a, 103-b and 103-c. County Law, §408-a provides that every officer, … an expenditure of more than seven thousand dollars and all purchase contracts involving an expenditure of more … held to apply to contracts for the acquisition of goods and commodities (see, e.g., Exley v Village of Endicott , 74 …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 89-48
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … provided in connection with the improvement of real property are held in the physical custody of the county clerk … principal before notice of the claim is filed. The statute does not expressly indicate who physically holds the bond. We …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 88-54
… district may be extended prior to December 31, and, if so, what time table must be followed for the extension of the … district may be extended prior to December 31 and if so what time table must be followed for the extension of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 96-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the town may use the excess proceeds from sale for the construction of a new town hall or whether special legislation is …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 99-12
… within the extension. You inquire as to the procedure by which the outstanding indebtedness issued for the water … and extensions. Similarly, you inquire as to the procedure by which the outstanding indebtedness issued for the sewer … two or more improvement districts may be initiated by a petition of the property owners or by the town board's …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 98-3
… a prohibited conflict of interest. However, the supervisor and comptroller would have a prohibited interest in contracts between the town and the partnership, unless an exception in General Municipal … to a municipal office, however, does not, by itself, give rise to a contract within the meaning of article 18 (26 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 95-18
… cemetery) VILLAGE LAW, §§15-1502, 15-1506; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): A village may, by local law, … to the provisions of article 15, however, the village's home rule powers must be considered. Every local government, … to: (1) its property, affairs or government (Municipal Home Rule Law, §10[1][i]); and (2) certain specific subject …
https://www.osc.ny.gov/legal-opinions/opinion-95-18State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… process, the state budget includes increased spending and policy changes on issues of importance to New Yorkers, including housing, health care, mental health and education. While year-over-year spending growth … process the state budget includes increased spending and policy changes on issues of importance to New Yorkers …
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
… Congress enacted the Cash Management Improvement Act of 1990 … Congress enacted the Cash Management Improvement Act of 1990 …
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
… Chautauqua County Court before Judge Marilyn Gerace. The arrest was a result of a joint investigation between the …
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
… in Chapter XIV, Section 9 – Statewide Financial System Imaging and Attachment Guidance of this Guide. Guide to …
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
… released the following statement today in response to the Metropolitan Transportation Authority’s improved … it opens the possibility that the MTA has the resources to further delay fare hikes until ridership, and the revenue … released the following statement today in response to the Metropolitan Transportation Authoritys improved …
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)
… or covers a period of time (e.g., grant period) designed to produce a unique product, service or result. In the SFS, a project is used to collect and track costs related to those activities. This includes individual payments and … date or covers a period of time eg grant period designed to produce a unique product service or result …
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)
… an overall negative impact in their business in the first week of March 2021, according to the U.S. Census Bureau. The … receive $4.9 billion. There is additional funding for K-12 education ($9.0 billion), higher education institutions ($2.6 … measures, which included personal income tax increases, school aid cuts and delays in salary increases for public …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021Public Welfare – 2023 Financial Condition Report
… non-cash assistance to eligible single adults, childless couples, persons who have exceeded the 60-month limit on …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareManagement of the Student-School Matching Algorithm
… 2018-19 through 2024-25. About the Program As the nation’s largest school district, NYCPS (formerly the New York City … to programs based on four key factors: the applicant’s choices, each program’s seat availability, admissions … MySchools randomly generates and assigns each student a lottery number. The lottery number as well as how the …
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)
… purchase DOCCS-approved music, videos, e-books, and other media; and communicate with family and friends using a …
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
… covered the period from January 2019 through November 2024. About the Program AI-powered tools have an increasingly … of Motor Vehicles (DMV) uses AI to power its facial recognition technology, improve highway safety, and deter … structures as necessary. To DMV: Review the facial recognition system with ITS to determine compliance with ITS’ …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governance