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Opinion 94-14
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and … projects as constituting modifications) GENERAL MUNICIPAL LAW, §854(4): General Municipal Law, §854(4), as amended by … agencies (IDAs) from providing financial assistance in respect of any project located wholly outside the …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 2006-2
… 26, 2006 David J. Wukitsch, Esq., Town Attorney Town of New Baltimore 1 The State Comptroller’s approval is required …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2006-3
… 894.8[d]), impose fees upon the franchisees (see, e.g., 25 Opns St Comp, 1969, unreported; 23 Opns St Comp, 1967, p 708; 22 Opns St Comp, 1966, p 757; 22 Opns St Comp, 1966, p 74; see …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 88-54
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … 206, 209: A town board may not establish an extension to a consolidated water district prior to the effective date of … the extent inconsistent. You ask about the extension of a consolidated water district where a town board has adopted a …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 92-48
… school district which sells a capital improvement financed by the issuance of outstanding obligations need not establish … subject to the limitations in section 6-l as amended by 413 of the Laws of 1991. This conclusion applies without … subsequent amendment of 6-l of the General Municipal Law by section 32 of chapter 413 of the Laws of 1991. General …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 91-5
… and the principal upon posterity" ( McCabe v Gross , 274 NY 39, 46). Article 8, §5 provides for the exclusion of … ex rel. Haight v Brown , 169 AD 695, 155 NYS 564, affd 216 NY 674, mot for rearg den 216 NY 743; cf . NY Const, art 8, §9, which provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-5DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… in Tompkins County State and local income taxes and real estate taxes represent the categories with the highest levels … the Alternative Minimum Tax (AMT) and the federal estate tax. Both of these taxes currently have bigger impacts … 15.6 percent of AMT payments and 9.4 percent of federal estate tax payments nationwide. While taxpayers at all income …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planDiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… unions, obtaining anticipated health insurance savings and closing future budget gaps, according to an analysis released … in FY 2017 and $3.1 billion in FY 2018. These budget gaps are larger than the gaps projected by the city in February … general reserve to $600 million. Revenue collections were much stronger in the current fiscal year than the city had …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsInvestigation of Housing Discrimination Complaints
… but still could not account for 42 complaints. 11 of 25 (44%) sampled complaints were inappropriately deemed …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsState Comptroller DiNapoli Releases School Audits
… appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial … practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud … to ensure that employee compensation and benefit payments are accurate, properly approved and supported. Dutchess …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2State Comptroller DiNapoli Releases Audits
… recommendations. Metropolitan Transportation Authority (MTA) – Bus Company: Fare Evasion (2019-S-7) MTA officials did not provide assurance that Fare Enforcement … losses below 2017 levels ($150 million). Instead, the MTA estimated that it lost more than $300 million to fare …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Finances Continue To Benefit From Better Than Projected Revenue but Spending Pressures Remain
… budget and operational transparency to provide the public and elected officials with a clear understanding of … York City adopted a balanced budget for fiscal year (FY) 2025, totaling $116.8 billion including expense prepayments … Nearly 10% was initially planned to come from service reductions, however about half of the initially …
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
… in the system were found by DHR officials in a filing cabinet labeled the “Twilight Zone,” where some cases labeled …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… to up-to-date data. The audit was conducted from July 2023 to July 2025 to review OMH’s progress. Progress Made, …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateDiNapoli: NYC Vehicle Fleet Meeting Goals on Fuel Efficiency but Aging Emergency and Sanitation Trucks Often Sidelined for Repairs
… age is now the highest since 2012, and aging emergency and service vehicles are increasingly sidelined for repairs, … the rising rate of ambulances and sanitation trucks out of service is concerning,” DiNapoli said. “The city needs to be … has contributed to a decline in vehicle readiness, with in-service rates for critical vehicles such as ambulances and …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-nyc-vehicle-fleet-meeting-goals-fuel-efficiency-aging-emergency-and-sanitation-trucks-oftenDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… how New York City generates revenue for items such as construction permits, community college fees and taxi … and FY 2021, miscellaneous revenues fell by nearly 14% as construction permits, park concessions, taxi licenses, … The component includes categories such as taxi licenses, construction permits, restaurants and vendor permits, as well …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicDiNapoli: New York City's Budget Outlook Improves
… Review of the Financial Plan of the City of New York (2023) Update on New York City Staffing Trends Identifying …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… State’s contribution to the Dental Insurance plan. 60007 Dependent Care Advantage Employer contribution for employees in eligible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Afton Central School District , Chateaugay Central School District , Deer Park Union Free School District , East Syracuse-Minoa Central School District , … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Opinion 90-20
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to … A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless … moneys to the association if the membership of the village fire department determines that the expenditure is for the …
https://www.osc.ny.gov/legal-opinions/opinion-90-20