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Opinion 92-50
… , whether a county could adopt a local law which provides for an award of a contract after competitive bidding to a … we concluded that a post-1953 local law which provides for an award to a bidder employing a prescribed percentage of … Municipal Law, §104-a, authorizing a price preference for certain products made with significant recycled content; …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 95-31
… salary increases, the police chief may decline to receive all or part of these increases (see 1991 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 93-27
… opinion. LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town … the town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce … Whether the Town of Cheektowaga may use its share of county sales tax revenues to reduce the townwide general fund tax …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 94-27
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements … a referendum must be initiated, signed and acknowledged in the same manner as a petition for the improvements … a petition to initiate a road improvement. Similarly, in the event an improvement is initiated on town board …
https://www.osc.ny.gov/legal-opinions/opinion-94-27DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… licenses or registrations. Of those, auditors selected 170 used car dealerships and repair shops with lapsed … indications of continued operations; such as multiple cars being worked on, signs advertising services requiring … that were open or filed with DMV between January 1, 2014 and December 16, 2016, nearly a quarter (22 percent) …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsDiNapoli Presses Companies on Political Disclosure
… New York State Comptroller Thomas P. DiNapoli, Trustee of the New York State Common Retirement Fund (Fund), today announced that the … State Comptroller DiNapoli Trustee of the New York State Common Retirement Fund has reached an …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureExxon's Investors Call for Meaningful Climate Risk Plan
… said. "Exxon's business is extremely vulnerable to changes in climate regulation and consumer demand. Unlike its peers … Retirement Fund is the third largest public pension fund in the United States, with an estimated $186 billion in assets under management as of December 31, 2016. The Fund …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planDiNapoli: Food Giant ConAgra Agrees to State Pension Fund's Proposal to Buy Sustainable Palm Oil
… palm oil that is grown and harvested in ways that do not contribute to rainforest destruction. As a … we enjoy every day, but too often suppliers produce it in ways that destroy rainforests and promote climate change. By … sustainablysourced palm oil that is grown and harvested in ways that do not contribute to rainforest destruction …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-food-giant-conagra-agrees-state-pension-funds-proposal-buy-sustainable-palm-oilDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… has increased, thousands remain on waitlists for in-home care, meals and other essential support, and data reporting … DiNapoli said. “These critical services provide necessary care and help people remain in their homes and communities, while preventing more expensive institutional care. The Legislature has stepped up with more funding for …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… certain balance sheet accounts and reviewed the Town’s 2020 through 2024 Annual Financial Report (AFR) filings as of … was not properly closed to fund balance at the end of the 2020 through 2023 fiscal years. Comply with New York State … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47DiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… for the next fiscal year, helping the city balance its FY 2025 executive budget, according to a report released today … average of more than $200 million annually beginning in FY 2025. New York City has generated substantial savings from … net savings of $2.6 billion in FY 2024, $2.3 billion in FY 2025, and an average of nearly $2.2 billion in the out-years, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsDiNapoli Calls for Improvements to Capital Planning Process
… was built decades ago and is heavily used. It is in need of ongoing maintenance, repair or replacement, but … its Ten-Year State of New York Statewide Capital Plan in June 2013. DiNapoli said the plan provides a broader, more … capital spending across the state. It includes spending in the State Capital Plan as well as for a number of public …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processDiNapoli: Canal Corp. Must Address Gaps
… performed inspections as required on a significant number of critical structures along the system’s 524 miles of waterways, according to an audit released today by State … with our recommendations.” The Canal Corp., a subsidiary of the New York State Thruway Authority, was created in 1992 …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsDiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… Facilities Corporation (EFC) has provided financing for over 2,000 essential local water infrastructure projects … corporation that provides financing assistance through grants, loans, and technical expertise to state and local … along with state funds to provide subsidized loans and grants to municipalities for drinking water, wastewater …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterCity of Newburgh – Budget Review (B23-6-9)
… their 2024 adopted budget for the New York State Touring Route Program because there is no assurance the State will … necessary. Review the estimates for New York State Touring Route Program revenue and expenditures and amend as …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9DiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… The number of hotel rooms in New York City increased by 48 percent between 2006 and 2015, … issued today by State Comptroller Thomas P. DiNapoli. "The hotel industry is flourishing. A record number of tourists … The number of hotel rooms in New York City increased by 48 percent between …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryDiNapoli: State Needs to Supercharge Efforts to Meet Renewable Electricity Goals
… DiNapoli’s report found that renewable generators in New York would need to produce an additional … triple the 2022 capacity of approximately 6.5 gigawatts. In the last 20 years, New York added 12.9 gigawatts of total … the state’s Clean Energy Standard facilitated increases in the development of renewable electricity generation. …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-needs-supercharge-efforts-meet-renewable-electricity-goalsDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… by State Comptroller Thomas P. DiNapoli at the onset of the program, were made that alleviated many of the administrative and application problems hampering it, … rental households in New York City Housing Authority (NYCHA) units had not received any funding from ERAP as they …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startXI.5 Purchase Authorizations – XI. Procurement and Contract Management
… When a State agency awards a term contract that allows for the purchase of commodities on an as-needed basis, the … the State Comptroller (OSC) funds reservation requirements for Purchase Authorizations, instructions for numbering Purchase Authorizations and forms/templates to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsXI.18.E Public Officers Law – XI. Procurement and Contract Management
… FORMER NYS EMPLOYEES In accordance with Public Officers Law §73(8)(a) (POL 73), former State employees are subject to … whether a vendor is a State employee. Public Officers Law, section 73 (4)(a) states that: [n]o statewide elected … legislative employee or political party chairman or firm or association of which such person is a member, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-law