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Opinion 92-48
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … reserve funds by municipal corporations, fire districts and school districts in connection with the cash sale of … that moneys in excess of the sum of all installments of principal and interest due on the indebtedness could be used …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 91-64
… Opns St Comp No. 80-415, p 120; see Walton v New York , 26 App Div 76, 49 NYS 615 [1898]). However, this does not mean …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 93-24
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures … (construction of outdoor competitive sports facility by fire district) TOWN LAW, §176(14): A fire district may not improve vacant land owned by the … Whether the fire district may permit such facilities to be used by …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 95-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … Law, §207-m to salary of temporary or provisional head of police department) POLICE AND POLICE PROTECTION -- Police Chief (entitlement of temporary or provisional head of police department to salary increase pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 2000-15
… volunteer to assist a fire district fire department within New York State on an on-going basis pursuant to General … volunteer his or her services on an on-going basis to a New York State fire district fire department. General … towns, cities, villages and fire districts, and to New York State laws (see Municipal Home Rule Law §2[5], [12]) …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15DiNapoli: State Financial Condition Improving
… shifted off-budget to public authorities; Makes more than two dozen changes to existing law affecting tax revenues, but …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingNew York’s Economy and Finances in the COVID-19 Era
… Edition Selected Economic Trends Statewide, 28% of Lost Jobs Have Been Regained Through July; in NYC, 17% While New York State has regained more than one in four of the jobs it lost in March and April, the … While New York State has regained more than one in four of the jobs it lost in March and April the …
https://www.osc.ny.gov/reports/covid-19-september-2-2020Unified Court System Bulletin No. UCS-276
… To inform agencies of the new Additional Pay Earnings Code for the UCS Security and Law Enforcement Differential (“SLED”) payment and to provide instructions for manual payments Affected Employees Employees in the … units (Bargaining Units DR, F8, SR and SY), provides for an annual Security and Law Enforcement Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-276-new-earnings-code-unified-court-systems-ucs-security-and-lawState Agencies Bulletin No. 1968
… Campaign (FCC) Code, which appears on the authorization card, must be used as the Deduction Code. Cards that have … must be returned to the employee for completion of a new card. The amount of the deduction requested on the authorization card is the amount to be deducted from each paycheck in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1968-2022-state-employees-federated-appeal-sefa-campaignComptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … Management (Oswego County) A previous audit found that the district accumulated excessive unrestricted fund balance in the general fund. The audit recommended that the board …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… office completed audits of the Canisteo-Greenwood Central School District , Chittenango Central School District , East Hampton Union Free School District , Jericho Union Free School District , Lyme … Thomas P DiNapoli today announced the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… of a license and are not going to rip off vulnerable New Yorkers. I welcome SED’s willingness to implement our … career schools (PCS) and 34 English as a Second Language (ESL) schools — operating in New York. SED can refund students … pay their bills within the next 12 months. One of them, an ESL school, closed less than a year later. SED estimated …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: NYC Finances Gain Stronger Footing
… largely due to unprecedented federal economic stimulus for businesses and individuals, and direct federal relief to … New York City released its $98.6 billion executive budget for the fiscal year beginning July 1, 2021 (FY 2022), … aid since its January plan, but its cumulative budget gaps for the out-years have barely declined, from $12.8 billion in …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingDiNapoli: New York Must Do More To Reduce Maternal Deaths
… The New York State Department of Health (DOH) needs to do more to … rates decline, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. While DOH has … address maternal health and racial disparities. “Despite New York’s efforts to reduce maternal deaths and pregnancy …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… by the U.S. Department of Housing and Urban Development (HUD) when investigating housing discrimination claims. … reach out to complaints in their case files as required by HUD. In 61 of the 87 cases reviewed (70%), records did not … addition, housing discrimination cases referred to DHR by HUD were prioritized over cases reported directly to DHR by …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsDiNapoli: Local Sales Tax Collections Up $739 Million in 2013
… average growth of 4.5 percent. “This is welcome news for our municipalities and comes at a time when local … recovery, sales tax collections could vary either way for local governments and is generally a more volatile source … most regions, the report highlighted a number of red flags for localities. For example, fourth quarter sales tax …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013DiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… Local sales tax collection growth accelerated in 2017, according to a … on consumer spending, and the impact of new federal tax changes on this spending is the great unknown in this … those downstate. Meanwhile, the increase in county sales tax collections outside of New York City was 3.6 percent. …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013DiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… The state agency in charge of the oversight and inspection of 561 state and local … The state agency in charge of the oversight and inspection of 561 state and local …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… (DOH) found that medications and potentially hazardous medical supplies were unaccounted for at its School-Based … inventories of medications and potentially hazardous medical supplies at School-Based Health Centers,” DiNapoli … said. “We found too many instances of medication and medical supplies that were missing and that has to be …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… was arraigned in Monroe County Centralized Arraignment Court on a charge of grand larceny in the third degree before Judge Cook. “Ms. Walsh allegedly tried to steal funds she was not … crimes seriously. We are fully prepared to prosecute this case and deliver the accountability New Yorkers deserve.” …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-payments