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Opinion 91-19
… gift by a fire company to the fire district. This is in response to your letter concerning firefighting … company has requested that the fire district, in turn, pay back to the company an amount equal to the cost of the … acceptance of the gift by the donee (see, generally, In Re Szabo's Estate , 10 NY2d 94, 217 NYS2d 593; 62 NY Jur 2d, …
https://www.osc.ny.gov/legal-opinions/opinion-91-19State Comptroller DiNapoli Releases School District Audits
… Department. When tested, the average wireless internet download speed was 142 Mbps. Greater Amsterdam School … Department. When tested, the average wireless internet download speed was 232 Mbps, and the average ethernet cable internet download speed was 564 Mbps. Unadilla Valley Central School …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli: NYC Financial Plan Improved From June
… savings of $1.1 billion by the end of the plan period (FY 2026), but this will not be enough to counter an increase in … to larger budget gaps in FY 2025 ($4.6 billion) and FY 2026 ($5.9 billion) than estimated in June. Certain PEG … Plan Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneDiNapoli: New York City Job Growth Continues to Set Records
… New York City has added more than 900,000 jobs over the past ten years and its 24 percent rate of … and to balance the budget. Still, some sectors have lost jobs in the past year or seen growth slow.” New York City is … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
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
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planDiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… The New York State Common Retirement Fund (Fund) committed $1.3 billion to two funds as part of … to funds tracking the MSCI World ex-USA Climate Change Index, which is designed to address climate-related risks and … in the nation. … The New York State Common Retirement Fund Fund committed $13 billion to two funds as part of its …
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
… was no longer applicable. Erie 1 BOCES – Part-Time Temporary Employee (PTE) Payroll (Erie County) The board … employees. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsState Comptroller DiNapoli Releases School District Audits
… either not posted or comprehensive, resulting in a lack of transparency. Officials did not post external audit … documents or they lacked key information. Oswego City School District – Separation Payments (Oswego County) … which exceeds the 4% statutory limit by 8 percentage points. District officials improperly restricted more than …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsOpinion 90-2
… to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) … is located and which is supported by town-wide taxes, for library services beyond those already available to all … of your letter asking whether a village may contract for library services with a town public library which was …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 88-70
… statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; Greene v Town Board of Town of Warrensburg , 90 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-70State Comptroller DiNapoli Releases Municipal Audits
… always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate … of the treasurer, as required by law. These actions result in an increased risk of theft and waste of department …
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
… may see shrinking markets for goods or need to alter strategies to direct production towards domestic uses. …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… millions in state and federal funds,” said Troy Mayor Carmella Mantello . “We have already replaced over 350 lines …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalDiNapoli: Monster Beverage Needs To Diversify Board
… Fund (Fund) has filed a shareholder proposal with Monster Beverage Corporation calling on the company to report on plans to increase gender and racial diversity on …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-boardVillage of Washingtonville – Budget Review (B25-6-1)
… the accumulated (actual) deficits in the general fund, water fund, sewer fund and capital projects fund as of … website six days later. As some of the differences between budgets were significant, such as a $32,471 difference in real property taxes, we chose to rely on the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… the transaction in SFS the agency must submit a Helpdesk Ticket to SFS identifying the reasons an alternate Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewTown of Wawayanda – Financial Operations (2024M-160)
… or a detailed statement of money received and disbursed on a monthly basis. As a result, the Board could not … codes other than those prescribed by the New York State Comptroller’s Office (OSC) which limits the Town’s … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Access to Preschool Special Education Services
… first 5 years of life. Quality early education programs can make a difference and increase a child’s opportunity for … basis to assess compliance with regulation requirements (i.e., every year, 1/6—approximately 118 of the 710 school … the services those students are receiving in real time, or how many school districts maintain waitlists for services. …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately … and maintenance of the vehicles. An ambulance district is governed by a town board (board). The District, which is … the type and timeframe of services to be provided and for what compensation, the Town may not receive all agreed-upon …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Small Businesses and the Economic Recovery: Work in Progress
Businesses in New York were more severely impacted by the COVID19 pandemic in the spring of 2020 than in the rest of the nation and the negative impacts on small businesses with less than 500 employees persist
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progress