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SOMOS 2026: Important Information for New Yorkers
… Rising Food Insecurity , July 2025 Federal Impact: NY’s Safety Net Programs , June 2025 Impact of Federal … , September 2025 MTA Metro-North, Mitigation for Extreme Weather Conditions , February 2025 MTA, Bridges & Tunnels, Bus, Transit Bus, Measures to Address Extreme Weather Conditions , January 2025 Interactive Data Dashboards …
https://www.osc.ny.gov/somosOpinion 90-6
… Municipal Corporation Law, §20.12; 10 McQuillin, Mun Corps, §28.16; cf . 18 NYCRR 390.2 authorizing State …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 90-16
… 18 (General Municipal Law, §800[5]; see also People ex rel Bush v Houghton , 182 NY 301; In re Board of Health of … Lansingburg , 43 App Div 236, 60 NYS 27; but cf . People ex rel. Van Denbergh v Town Board of Town of Colonie , 254 …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 88-74
… (contributions to private organizations -- veterans memorial committee) ARTS AND CULTURAL AFFAIRS LAW, §57.07; … §§72, 72-b, 77-a; NOT-FOR-PROFIT CORPORATION LAW, §1405; TOWN LAW, §§81(1)(a), 220(1): A county, city, town or village may, in accordance with pertinent statutory …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 97-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether sec 263 of the Education Law relieves libraries from requiring pub … treasurers to annually report fin transactions with the NYS Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 94-7
… ch 849, McKinney's Session Laws of 1957, p 2171; 1992 Opns St Comp No. 92-45, p 114). Thus, a village may not impose a … ambulance service (see, e.g., General Municipal Law, §§§122-b[1][e], 209, 209-d; Town Law, §§176[22], 184[1]; Village … to the fire department or company. General Municipal Law, §122-b, which authorizes municipalities to provide emergency …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 2002-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … a coterminous village/town may enter into a contract for the payment of monies to a not-for-profit corporation for the performance of certain services in relation to the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16State Comptroller DiNapoli Releases Audits
… Special Education Audit Initiative) – Charles R. Drew Early Childhood Center, Inc.: Compliance With the Reimbursable Cost Manual (2024-S-19) The Charles R. Drew Early Childhood Center, Inc. (Charles R. Drew) is a New York City-based not-for-profit organization …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… meeting the program’s rigid requirements and lacked access to major lenders, according to a report released today by State Comptroller Thomas P. DiNapoli. “The PPP was meant to be a lifeline for struggling small businesses, but it has … meeting the programs rigid requirements and lacked access to major lenders …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… Proposed federal changes to the Supplemental Nutritional Assistance Program (SNAP), … helping households obtain food, would increase costs to state governments, limit eligibility and reduce the value of future benefits according to a new report by State Comptroller Thomas P. DiNapoli. The most …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… The New York City metropolitan area is the second largest market for venture capital (VC) funding … “As the financial capital of the country, New York City is a natural hub for venture capital investing and the latest … investment made in the software industry, New York City is firmly in second place among peer U.S. regions for overall …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalDiNapoli Report Tracks MTA's Shifting Revenue Streams
… The Metropolitan Transportation Authority (MTA) pays for its operating budget from a wide variety of sources, but the decline in paid ridership since the … The Metropolitan Transportation Authority pays for its operating budget from a wide variety of sources but …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsComptroller DiNapoli Releases State Audits
… credit. Tuition Assistance Program: LaGuardia Community College (2013-T-4) Auditors determined LaGuardia was overpaid …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 88-31
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Refund (refund by county treasurer of … treasurer is not required to refund the fee prescribed in section 99-m of the General Municipal Law, where the defendant in a criminal action is convicted of a lesser included or …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 2009-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. STATE COMPTROLLER -- Approval by (of town water improvement) TOWNS -- Powers and Duties (State …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2EDSS - Glossary of Terms
Terminology related to a Contract Reporter Exemption Request and a Procurement Record
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsOpinion 2006-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 2009-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the area of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), which … You ask whether the threshold in Town Law 209q 13 a which …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 2002-17
… of Work (by construction manager who is also a prime contractor) -- Separate Specification Requirement (award of … be prepared for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and ventilating and air-conditioning apparatus; and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 2001-2
… of points in another category. This is in response to your inquiry concerning the criteria, pursuant to section … This is in response to your inquiry concerning the criteria for point accumulation …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2