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Opinion 89-48

… for Discharge of Mechanic's Lien". You ask (i) where and how the bonds are to be indexed on your records, (ii) who physically holds the bonds and (iii) whether the bonds can be returned. Pursuant to section 37 of the Lien Law, a … Concerning i where and how the bonds are to be indexed on your records ii who …

https://www.osc.ny.gov/legal-opinions/opinion-89-48

State Comptroller DiNapoli Announces Latest Fiscal Stress Scores

… 11 towns, marks the fewest number of municipalities listed in stress since DiNapoli implemented his early-warning system in 2013. "Although the number of local governments designated … municipalities with fiscal years ending on Dec. 31, 2016. In New York, all counties and towns, 44 cities and 10 …

https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scores

DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities

… I encourage local governments to use our self-assessment tool to help them budget and avoid potential pitfalls.” The … in the number of non-filers. The webpage includes a tool to check the filing status of any local government. … and unemployment. DiNapoli’s office has a self-assessment tool that allows local officials to calculate fiscal stress …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-cities

DiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags

… NY-Sun which works to increase solar power capacity. NY Green Bank which finances clean energy projects. Innovation & … the current rate of about 20,000 per year. NY-Sun, NY Green Bank, and Innovation and Research Programs The NY-Sun, NY Green Bank and Innovation & Research programs have made …

https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lags

State Comptroller DiNapoli Releases Municipal & School Audits

… County – Sexual Harassment Prevention (SHP) Training (S9-23-8) SHP training was provided to employees and elected … total individuals tested (227 selected employees and all 23 elected officials), 14 employees, or 6%, of employees …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1

Opinion 88-49

… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of) -- Removal (of officer or employee appointed for fixed term) LOCAL LAWS -- Procedural Requirements (effect of … , 256 AD 389, 10 NYS2d 203). Although none of the cited cases discuss the removal of an appointed officer from an …

https://www.osc.ny.gov/legal-opinions/opinion-88-49

Medicaid Program – Provider Compliance With the Electronic Visit Verification Program

… not supported by required electronic visit verification records. We examined paid personal care services with service … to select and fund their own EVV system for submitting EVV records to DOH. A major goal of the EVV program is to … organization (VO) to conduct pre-claim reviews (using EVV records as well as other information) to verify PC and HHC …

https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-program

State Agencies Bulletin No. 1892

… guidance. New York Tax Withholding Rates 2021 New York State and Yonkers withholding tax tables have been updated. … York City at the time of this bulletin issuance. New York State, New York City and Yonkers Withholding Allowance The value of one New York State, New York City, and Yonkers withholding allowance …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021

State Comptroller DiNapoli Releases Municipal & School Audits

… County) The former and current clerk-treasurers did not prepare or maintain complete, accurate or timely … accounting records. As a result, the board’s ability to make informed financial decisions was inhibited because … board-adopted budgets made it appear the district would have budget deficits requiring fund balance to be …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0

Opinion 97-19

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (fire district … a fire district treasurer would have a prohibited conflict of interest in the fire districts contract with the agency …

https://www.osc.ny.gov/legal-opinions/opinion-97-19

Opinion 91-23

… that bear on the issues discussed in the opinion. FIRE COMPANY -- Membership (right to be member of more than … firefighter may not simultaneously be a member of two fire companies, regardless of whether the companies are part of the same fire department or different fire departments. You ask …

https://www.osc.ny.gov/legal-opinions/opinion-91-23

Cost-Saving Ideas: Legal Requirements

… CostSaving Ideas Legal Requirements …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirements

State Comptroller DiNapoli Releases Audits

… Oversight of Transportation Services and Expenses (2021-S-1) The department has not established adequate controls to … - Medicaid Program: Claims Processing Activity (2021-S-7) The audit identified over $36.1 million in improper … Medicaid recipients who were reported as discharged from a hospital, but then admitted to a different hospital within …

https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Municipal Audits

… Thomas P. DiNapoli today announced the following local government audits has been issued. Village of Fort … Thomas P DiNapoli today announced the following local government audits has been issued …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1

Opinion 89-14

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … shall be a charge against the appropriate city, town, village or school district. We expressed the view in 1982 …

https://www.osc.ny.gov/legal-opinions/opinion-89-14

Opinion 90-38

… for this year as a seasonal limited use highway pursuant to Highway Law, §205-a. You ask whether the town highway superintendent is required to remove snow and ice from, and maintain the highway if, … Law, §205-a authorizes a town highway superintendent to annually designate, on or before November in each year, a …

https://www.osc.ny.gov/legal-opinions/opinion-90-38

Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director

… Council on the Arts Executive Director Heather Hitchens for necessity, propriety and compliance with State law and … rich cultural resources. In 2007, former New York State Governor Eliot Spitzer appointed Heather Hitchens to the … at the Council, ESDC began a consulting contract with her for cultural tourism services. Under this agreement, ESDC …

https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-arts

Opinion 98-13

… under the Education Law, may construct a building to house and display works of art, objects of special character … the town may expend its moneys to construct a building to house the museum and may annually raise taxes to fund such a … to the Education Law, could construct a building to house and display works of art, objects of special character …

https://www.osc.ny.gov/legal-opinions/opinion-98-13