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Opinion 2006-2
… of the district, including the increased amount, to the “typical property” or, if different, the “typical one or two family home” (see Town Law §§193[2], …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2006-3
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Franchise Fees (fund to which town cable television franchise fees are credited) MUNICIPAL FUNDS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 92-48
… we concluded in Opn No. 87-71, supra , that when a parcel of real property is purchased with the proceeds of … for a single object or purpose and only a portion of the parcel is sold, the entire proceeds of the sale must be … the outstanding indebtedness issued to acquire the whole parcel. Section 32 of chapter 413 amended section 6-l(2) in …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 91-5
… discussed in the opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village) … a village which is coterminous with the town. You also ask what portion, if any, of the town indebtedness outstanding at … town, and towns created to be coterminous with a village, are set forth in Article 17 of the Village Law (§17-1700 et …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 94-14
… This opinion represents the views of the Office of the State Comptroller at the time … a mere modification of the earlier project and, therefore, is not prohibited by the amended General Municipal Law, … 356-7 of the Laws of 1993. Among other things, the definition of "project" was amended to mean: any land, any …
https://www.osc.ny.gov/legal-opinions/opinion-94-14State Comptroller DiNapoli Releases Audits
… University of New York (CUNY): Compliance with Payment Card Industry Standards (Follow-Up) (2021-F-2) An audit … Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3) An audit … did not provide assurance that Fare Enforcement and Worker Safety Program was effective in achieving its goal of …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsDiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… the city’s unions. The city has agreed to report regularly on its progress in achieving these health insurance savings, …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsDiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… Code." The framework proposes to consolidate the number of tax brackets, but doesn't specify the income levels at … has targeted are those for state and local taxes, an issue of particular significance in New York. New Yorkers reported … AMT. Corporations now are subject to different tax rates, depending on their income. Current corporate tax rates …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planDiNapoli: New York City's Budget Outlook Improves
… cost savings benefited New York City’s budget outlook for Fiscal Year (FY) 2025, but funding for education and social services remain uncertain in the future, according to State Comptroller Thomas P. DiNapoli’s analysis of the city’s latest financial plan . “New York City’s …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesOpinion 88-54
… DISTRICTS -- Extensions (prior to effective date of a consolidation) WATER DISTRICTS -- Extension (prior to … Law, the consolidation of the districts, assuming that it is not defeated at referendum, will become effective on … district may be extended prior to December 31, and, if so, what time table must be followed for the extension of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-54DiNapoli: NYC Finances Continue To Benefit From Better Than Projected Revenue but Spending Pressures Remain
… New York City’s finances continue to benefit from better-than-projected revenues and savings generated … the continued influx of asylum seekers, elevated demand for city programs and a declining surplus demand preparation … York City adopted a balanced budget for fiscal year (FY) 2025, totaling $116.8 billion including expense prepayments …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-finances-continue-benefit-better-projected-revenue-spending-pressures-remainDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… or negotiate the sale, lease or rental of housing based on a protected class, such as age, race, income, national … Investigated DHR’s complicated and poorly managed intake system for housing discrimination complaints resulted … Conducting ongoing reconciliations of DHR’s various intake logs with case management system records. Providing …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsInvestigation of Housing Discrimination Complaints
… and enforcement activities, including complaint investigation, training, education, and outreach. HUD refers … filed with DHR is a class covered under both State and federal laws, DHR “dual files” the case with HUD. DHR … was issued. HUD cases were improperly prioritized over non-federal cases. Key Recommendations Establish adequate …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… permits, restaurants and vendor permits, as well as air quality permits, cable TV franchises, park concessions, … the largest share of the category and are expected to be down 4% in FY 2025 compared to FY 2019 as cable television … streaming options. Permits are estimated to still be down 13% over the period as construction permits drove the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicState Comptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… insurance program for employees. 60101 Workers’ Comp - Claims State reimbursement to the State Insurance Fund for actual compensation and medical claims incurred by State employees for job-related injuries. … this Section. For interest on leases, federal loans, and land claims see account 58402 in Section 4.B - Department …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesOpinion 2000-20
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … to become member of volunteer firefighters museum) TOWN LAW §176(10), (13), (14), (21), (25): A fire district may … St Comp No. 79-71-A, p 13, membership in local chamber of commerce; 1982 Opns St Comp No. 81-255, p 255, p 272, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… Hewlett, and Roy Hoffmann, 53, of Woodmere – were indicted on the alleged thefts in 2014. All were accused of illegally …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsOpinion 93-13
… into consideration the availability of resources" (1988 Atty Gen Opn No. I88-38; see also 1981 Opns St Comp No. … the charging-back of certain election expenses; 1981 Atty Gen [Inf Opns] 193, concerning the authority of a county …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 95-30
… by, a bank or trust company located and authorized to do business in this State. Such a time deposit account or … guaranteed by agencies of the United States of America where principal and interest are guaranteed by the United … under section 226(6) of the Education Law to "use and dispose of . . . property as they shall deem for the best …
https://www.osc.ny.gov/legal-opinions/opinion-95-30