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Opinion 89-27
… is any discernible basis upon which the determination can be upheld ( Maresca v Cuomo , 64 NY2d 242, 485 NYS2d 724, …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 88-61
… the date of registration shall be deemed as the postmark stamp date (IRC, §7502[c][1][B]). In the case of certified mail, the postmark stamp date on the sender's receipt shall be deemed as the postmark stamp date (IRC, §7502[c][2]; 26 CFR, §301.7502-1[c][2]). In …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 92-11
… or required to purchase or maintain insurance. In the case of expenditures from the fund to pay settled or …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 91-62
… on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to school district public library) … (with reservation of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public … Article VIII, §1 prohibits municipalities from making gifts or loans of their property to or in aid of any …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 91-40
… (rescheduling of work days to avoid conflict with military duty) MILITARY LAW, §242(5): (1) A municipal officer or … to compensation for time spent on ordered military duty for the greater of 30 calendar days or 22 working days. … an employee's first 30 calendar days of ordered military duty do not include at least 22 working days, the employee is …
https://www.osc.ny.gov/legal-opinions/opinion-91-40State Comptroller Thomas P. DiNapoli Statement on 2026 State of the State Address
… “During today’s State of the State Address, Gov. Hochul outlined her priorities for New Yorkers in 2026, … water, food insecurity and investing in universal child care. My office has detailed the challenges faced by working parents and child care providers, and a commitment to advancing universal child …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-state-state-addressDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… used his position to steal donations meant to help Hurricane Maria victims and divert funds meant to benefit his … Puerto Rico in recovering from the devastation wrought by Hurricane Maria. Rosas collected nearly $15,000 in donations … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesDiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… New York grew by 12.9% in October compared to a year ago, State Comptroller Thomas P. DiNapoli announced today. … County and Region (for detailed monthly breakdown) Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020DiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… over the state’s Medicaid program. In recent years, my auditors have identified billions of dollars in waste in … auditors found DOH missed opportunities to lower costs on pharmacy services delivered through Medicaid managed care … auditors found DOH made $47.8 million in improper payments on behalf of recipients with multiple CINs for the period …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsDiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… and the MTA is targeting its debt burden to remain below 18% of its operating budget over time. By contrast, New York … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnDiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… the respondent violated the payment plan terms and DOH did little to follow up. Auditors also determined DOH needs to …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Date February 6th – March 31st March 31st* May 15th – June 30th June 30th* August 1st – September 15th September 15th* August 1st – September 30th September 30th* *If these dates fall on a non-business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2XI.2.B Contract Numbering – XI. Procurement and Contract Management
… their associated categories: C = Miscellaneous Service, Consultant, or Grant A contract for services or consulting … with an ‘M’). CC = Miscellaneous Services, Commodities or Consultant for Multiple Agency Use A contract for services, … Contract for Miscellaneous Service, Commodity or Consultant A contract for services, commodities or consulting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingCreating Healthy Schools and Communities Program
… Inc. (Capital Roots); Onondaga County Health Department; Cornell Cooperative Extension of Sullivan County; and The …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/creating-healthy-schools-and-communities-programDiNapoli: City of Troy's Finances in Precarious Position
… recent combined operating deficits in the city’s general, water and sewer funds have approached 1 percent of combined … revealed the financial condition of the city’s general and water funds declined over the last three fiscal years because … to maintain individual accounting records for each capital project and the city council did not monitor the financial …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionDiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… and as a result local volunteers may be shortchanged on benefits, according to an audit released today by New York … local officials know the rules and keep a tight handle on reporting.” The audit examined ten fire districts and … LOSAP and as a result local volunteers may be shortchanged on benefits according to an audit released today by New York …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programDiNapoli: Local Sales Tax Revenue Growing Slowly
… grew by $177 million, or 2.4 percent, for the first half of 2014 compared to the same period in 2013, according to a … P. DiNapoli. Nineteen counties experienced an increase of more than 4 percent during this period. “While sales tax … across the state, the growth is the weakest since the end of the Great Recession,” said DiNapoli. “Sales tax …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyComptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… Attorney General Letitia James announced the guilty plea of Mount Vernon Mayor Richard Thomas for stealing campaign … lying about those funds on a disclosure to the State Board of Elections. Thomas was sentenced to pay a $13,000 fine in … misusing campaign donations to fund his lifestyle instead of funding his campaign," said State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richardDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… on state revenues may require more action. While rainy day funds were increased, building more robust reserves should be …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plans