Search
County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… The Board decided this was not in County residents’ best interest due to cost and environmental factors. A lack …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaCollateral Loan/Pawn Brokers
… updated registration statement whenever there is a change in the personnel or location. Supplemental Registration Fee: …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersOpinion 94-12
… ensure that the construction and operation of the building by the lessee will not interfere with the performance of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-12DiNapoli: 16 School Districts Designated in Fiscal Stress
… Sixteen school districts were designated in some level of fiscal stress under New York State … year (SY) ending June 30, 2023, up from 14 districts in fiscal stress the prior year, but still well below the 33 … School Districts in Stress for Fiscal Year Ending 2023 List of School District Fiscal Stress Scores Report Fiscal …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… that New York state will get nearly $665 million in federal funding to invest in improvements to broadband availability gives the state an … universal deployment of the highest-speed connections in every corner of the state, according to a new analysis …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideOpinion 95-29
… of the property and facilities of the water district must be placed in a reserve fund for the purpose of retiring the outstanding debt on behalf of … district, for which indebtedness remains outstanding, may be sold to a water authority, and the district then …
https://www.osc.ny.gov/legal-opinions/opinion-95-29DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… Comptroller Thomas P. DiNapoli. The audit reviewed records in ten municipalities: Herkimer and Madison counties, the … the prosecution of criminal cases and could result in dangerous items, such as drugs and firearms, making their … For a copy of the audit, visit: http://www.osc.state.ny.us/localgov/audits/swr/2015/PPRI/global.htm … Local law …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyOpinion 93-20
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … Such a local law would be subject to mandatory referendum in the case of an elective receiver. You ask whether a town, … and collected by him to the credit of the supervisor in or with a bank or trust company designated by the town …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 91-42
… Law, §§9104, 9105) and the proceeds of fire department fund raising activities (see General Municipal Law, §204-a) …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 2001-3
… or statutory amendments that bear on the issues discussed in the opinion. SEWER RENTS -- Imposition of (at amount that … its sewer rents at an amount that would generate revenues in excess of costs attributable to the sewer system, in order to provide funds for general village purposes. You …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 95-16
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School … PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION LAW, … roll as of the date of the apportionment. This is in reply to your request for our opinion as to the proper …
https://www.osc.ny.gov/legal-opinions/opinion-95-16State Comptroller DiNapoli Releases Municipal Audits
… town residents realize increased prosperity and economic benefit from the projects that the corporation approves. To …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… a property control manager. Ensure all fixed assets with values that exceed the established threshold have a tag … as District property. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell City officials provided oversight of foreign fire insurance FFI tax money
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Opinion 88-1
… or statutory amendments that bear on the issues discussed in the opinion. PARKING FACILITIES -- Conveyance of (to U.S. … for village purposes is a question of fact. This is in reply to your inquiry concerning the proposed conveyance … village purposes is a question of fact to be determined, in the first instance, by the village board. Accordingly, …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 91-27
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Real Property (sale of unneeded … by local law to authorize the conveyance of real property in a manner other than that provided by subdivision 6 of that … with or in limitation of a provision of any alternative form of county government heretofore or hereafter adopted by …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Reporting Unclaimed Funds to New York State
… securities to the New York State Comptroller’s Office of Unclaimed Funds. Entities required to report and remit unclaimed funds include, for example, banks, insurance …
https://www.osc.ny.gov/unclaimed-funds/reportersOpinion 92-42
… §1; TOWN LAW, §64(2-a): A town may enter into an agreement with the owner of a parking lot pursuant to which the town … other consideration provided by the town, is commensurate with the value of the benefit received by the town under the … lease. You ask whether a town may enter into an agreement with the owner of a parking lot to permit the town to use a …
https://www.osc.ny.gov/legal-opinions/opinion-92-42State Comptroller DiNapoli Releases Audits
… Civil Service (Follow - Up) (2020-F-23) An audit issued in January 2019 reviewed the rebate revenue generated from … for rebates or remit all rebate revenue it collected. As a result, New York was due $2,052,653 in rebates. In a … made improper fee-for-service payments totaling $2.9 million. In a follow-up, auditors found DOH has made some …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Analysis of Enacted State Budget
… Fiscal Year (SFY) 2018-19 Enacted Budget increases funding for education, health care and other programs, but allows … Washington and gives private-sector workers more options for saving for retirement," DiNapoli said. "But I am … Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budget