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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 York State . The map allows viewers to explore data about … The Office of the New York State Comptroller has developed an interactive map …
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
… medical supplies (see Opn No. 87-4, supra ). Inasmuch as your letter makes reference to General Municipal Law, … have been declared unconstitutional as violative of the privilege against self-incrimination contained in the 5th …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 89-48
… COUNTY CLERK -- Powers and Duties (custody of bonds to discharge liens executed under Lien Law, §37) LIEN LAW, … for Discharge of Mechanic's Lien". You ask (i) where and how the bonds are to be indexed on your records, (ii) who … Law, §37[8]). Section 37(10) of the Lien Law addresses how these bonds are to be indexed. Specifically, it states …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 88-54
… The town board may, however, initiate proceedings for such an extension prior to the effective date of the … December 31, and, if so, what time table must be followed for the extension of the consolidated district. As noted in … special districts only becomes effective after the period for filing a petition requesting a referendum has expired or, …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 96-16
… all the property and facilities of a town water district for the construction of a new town hall. This is in response … whether the town may use the excess proceeds from the sale for the construction of a new town hall if the town board … whether special legislation is necessary to use the moneys for that purpose. Section 198(12)(b) of article 12 of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 99-12
… district and its extensions may be charged to the entire area of the districts and extensions. Similarly, you inquire … districts and extensions may be charged to the entire area of a new consolidated sewer district. The enactment of a … and future extensions, will be a charge against the entire area of the district as extended (Town Law, §206-a[1]). After …
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
… fee to be paid at the time of purchase of each burial lot. Article 15 of the Village Law (§§15-1500 through 15-1508) … maintenance fee (see 29 Opns St Comp, 1973, p 167; 2 Opns St Comp, 1946, p 714). Accordingly, there is no authority under article 15 to impose a one-time maintenance fee. In addition …
https://www.osc.ny.gov/legal-opinions/opinion-95-18State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… Yorkers, including housing, health care, mental health and education. While year-over-year spending growth appears to be … Yorkers including housing health care mental health and education …
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
… 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
… paid by residents from 2012 to 2016 for village sewer, water and taxes, according to an investigation by State … allegedly embezzled village funds to pay for her personal utility bills and purchases from QVC, Dollar General, … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
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
… Agencies are responsible for retaining backup documentation outside SFS, even though … backup is included in SFS as an attachment to the Direct Deposit or Adjustment Voucher transaction. Document retention … refer to the General Retention and Disposition Schedule for New York State Government Records as published by the New …
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
… data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
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)
… (e.g., grant period) designed to produce a unique product, service or result. In the SFS, a project is used to collect … 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)
… continue to suffer, even as the economy reopens gradually and employment growth resumes. Seventy-eight percent of small … financial assistance: the Paycheck Protection Program and the COVID-19 Economic Injury Disaster Loans. Economic … Program provides small businesses loans for payroll and other qualified expenses. The loans can be forgiven if …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021Public Welfare – 2023 Financial Condition Report
… to Highest Level Since 2015 For SFY 2022-23, the average monthly number of public assistance recipients in the State … For SFY 202223 the average monthly number of public assistance recipients in the State …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareManagement of the Student-School Matching Algorithm
… in the priority groups, and the number of available seats for the school program are factors in determining … in which students are placed in the limited number of seats available in each school program. Additional … tentatively matches applicants to the number of available seats based on their order (e.g., lottery number) and …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmNew York State Artificial Intelligence Governance
… DOCCS, DMV, and the Department of Transportation (DOT). Based on our survey results, we found the AI governance … by appropriate staff. To NYSOFA, DOCCS, DMV, and DOT: Review ITS’ Acceptable Use of Artificial Intelligence …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceOversight of Kendra’s Law (Follow-Up)
… or violence participate in community-based services appropriate to their needs. The Law was named in … that AOT recipients be connected with their treatment services through a face-to-face visit within one week of the … about significant events and how that information is shared, lapsing AOT orders, and LGUs’ reported reasons for …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-follow