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Opinion 92-14
… discussed in the opinion. COUNTY TREASURER -- Powers and Duties (when mechanics' lien deposit may be refunded … deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN LAW, §§19, 20: The chief … previously paid into court discharging a mechanic's lien, and if such substitution is permissible, whether it may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-14DiNapoli: Former Halfmoon Supervisor Enters Guilty Plea to Two Felony Counts
… and making a false statement before Chief U.S. District Court Judge Gary L. Sharpe in federal court in Albany, announced by State Comptroller Thomas P. … and making a false statement before Chief US District Court Judge Gary L Sharpe in federal court in Albany …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-halfmoon-supervisor-enters-guilty-plea-two-felony-countsDiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… Comptroller Thomas P. DiNapoli’s op-ed, “New York Should Opt into Public Financing of Elections”was published in The … faced one of the hardest decisions of my career: Should I opt into a public financing program for the Comptroller’s … and those seeking public financing need the proper time to opt-in and meet participation thresholds. According to the …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… a significant amount of funding to the campuses for salaries and other forms of compensation, some in addition to state salaries. Auditors found neither foundations' payroll-related … million by UBF. Four of these individuals each received salaries exceeding $100,000 from both the University at …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightOpinion 91-19
… be an intention on the part of the donor to make the gift, delivery of the gift such as to vest the donee with dominion …
https://www.osc.ny.gov/legal-opinions/opinion-91-19DiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… Retirement Fund (Fund) committed $1.3 billion to two funds as part of its Sustainable Investments and Climate … in the markets.” The Fund committed $1 billion to funds tracking the MSCI World ex-USA Climate Change Index, … enabling institutional investors such as retirement funds to integrate climate risk considerations in their …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programState Comptroller DiNapoli Releases School and Local Government Audits
… New York State Comptroller Thomas P. DiNapoli today announced … days late. Valley Stream 24 Union Free School District – New Employees’ Paperwork (Nassau County) Auditors examined files for all 37 new employees hired during the 2021-22 school year, which … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsDiNapoli: NYC Financial Plan Improved From June
… budget is projected to rise to $109.4 billion (adjusted from $104 billion after surplus transfers), reflecting … reserves should enable the city to better insulate itself from the financial pressures it’s facing.” The city’s … the city assumes $1 billion in not yet approved revenue from the federal government for expenses related to the …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneOpinion 90-2
… -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to … by the town within which the village is located and which is supported by town-wide taxes, for library … by the town within which the village is located and which is funded by town-wide taxes. Section 256 of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 88-70
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Advisory (fluoridation of … 895, affd 28 AD2d 992, 284 NYS2d 836). Based upon these cases, we have stated that referenda which are neither …
https://www.osc.ny.gov/legal-opinions/opinion-88-70State Comptroller DiNapoli Releases School District Audits
… school district audits have been issued: George Junior Republic Union Free School District – Website Transparency … IT controls over physical IT assets and non-student user account access to the district’s network. In addition to … in the bank and collections of $845,258 were missing key support. Records to support transactions totaling $134,449 …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: New York City Job Growth Continues to Set Records
… New York City has added more than 900,000 jobs over the past … and its 24 percent rate of growth outpaced the nation and New York state, according a report released today by State Comptroller Thomas P. DiNapoli. “New York City’s unemployment rate is at a historic low and …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… appropriately uses higher than expected tax revenues to reduce out-year budget gaps and to replenish reserves, according to a review of New York City’s financial plan released today … appropriately uses higher than expected tax revenues to reduce outyear budget gaps and to replenish reserves …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planState Comptroller DiNapoli Releases School District Audits
… The district’s internet connectivity met the Federal Communications Commission’s recommended bandwidth of 100 … financial reports that documented the project’s budget-to-actual expenditures, she did not provide them to the board … totaling $873,056 prior to payment. Buffalo Collegiate Charter School – Credit Cards (Erie County) Credit card …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… guidance to State agencies in determining whether a contract-related transaction must be approved by OSC. It also … agencies must enter a clear and concise description in the NYS Contract Description field for each transaction, … that have been received by OSC. Using the Contract Search feature, a State agency can view the status (Received, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewState Comptroller DiNapoli Releases Municipal Audits
… accurate manner. Because of this, there was an increased risk for money to be lost or used for inappropriate purposes. … operations. The audit determined the clerk did not deposit 2023 tax collections totaling approximately $882,000 within … having any information regarding the numbers of hours that employees worked, the leave time that they used or their …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… large oil and gas exports. The metropolitan area’s largest export trading partners are Canada and Switzerland, each of …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesTown of Wawayanda – Financial Operations (2024M-160)
… $7.7 million. Audit Summary The Board and Town officials did not properly manage financial operations, and the Board did not provide adequate oversight. The Board adopted … fund operations during our audit scope period. The Board did not effectively manage the Town’s fund balance over the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Access to Preschool Special Education Services
… audit covered the period from July 2018 through January 2024. About the Program One of the most critical periods of … ready to learn. Preschool special education is overseen by SED’s Office of Special Education (OSE), which works to … an SED-approved agency or a school district’s evaluation team after the district receives parental consent. Initial …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… its replacement of public and private lead water service lines without running afoul of the State Constitution’s … governments as they work to replace all lead service lines connected to residential services throughout New York … Carmella Mantello . “We have already replaced over 350 lines and have an ambitious plan to replace all lead pipes …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutional