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Opinion 90-56
… MILITARY LAW, §242(5); GENERAL MUNICIPAL LAW, §92(1); NY CONST, art VIII, §1; 38 USC §2024(d): A school district, … Law may be denied or diminished" ( Williams v Walsh , 289 NY 1, at p 6). For purposes of section 242, the term "public … competent service (see, e.g., Hoyt v Broome County , 285 NY 402; Teachers Association, Central High School District …
https://www.osc.ny.gov/legal-opinions/opinion-90-56The Rising Cost of Student Loans: As Student Debt in the Empire State Nears $70 Billion, Congress Could Avert Debt Increase for 422,000 New Yorkers, June 2012
On July 1, 2012, the interest rate on subsidized Direct Federal Loans for college students is set to revert to 6.8 percent for new loans.
https://www.osc.ny.gov/files/reports/special-topics/pdf/education-loan-debt-2012.pdfMedicaid – Federal Funding and New York
… state with a 90 percent FMAP for these individuals. In SFY 2025, federal Medicaid spending totaled $69.2 billion out of … in Medicaid is second only to California. In February 2025, enrollment in Medicaid totaled 6.9 million, and is … State’s residents were enrolled in Medicaid. In February 2025, New York City residents constituted 57.8 percent of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidOpinion 2008-2
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … entered into prior to municipal service) -- Interests in Contract (town board member providing hauling services as … (1) (h): A newly elected town board member has an interest in a contract between the town and the board member, as a …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2New York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for the municipal airports. The audit covers … To determine whether the Port Authority of New York and New Jersey was in compliance with certain key …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseThe Continued Decline in Affordable Housing in New York City - June 2013
This report is the third issued by the Office of the State Comptroller since 2009 concerning affordable housing in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2014.pdfFormer Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… Attorney for the Southern District of New York, announced today that ALBERT MELIN, the former treasurer of the … volunteer Patterson Fire Department ("PFD"), was sentenced today by U.S. District Judge Nelson S. Roman to 33 months in … loan and to pay personal expenses, including the costs of family vacations. MELIN failed to report this income on his …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseState Comptroller DiNapoli Releases Municipal and School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Livonia Central School … The former superintendent informed district administrators and staff of products and services provided by vendors that were recruited by, and … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsEnroll in the Vendor Self-Service Portal
… with a NYS Vendor ID* can use the Vendor Self-Service Portal on the Statewide Financial System (SFS) to check the … with a NYS Vendor ID can use the Vendor SelfService Portal on the Statewide Financial System SFS to check the …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalDiNapoli: Farms Generated $5.7 Billion for New York Economy
… generated $5.7 billion in revenue in 2017, according to a report released today by State Comptroller Thomas P. DiNapoli. “Agriculture is an essential part of New York’s economy,” DiNapoli said. “Farms generate … for beer. New York is the third largest producer of wine, with its wineries producing nearly 32 million gallons …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-farms-generated-57-billion-new-york-economyOpinion 91-13*
… note that the option price, which represents approximately 10% of the aggregate principal amount of the COPS, is …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… adult use cannabis dispensaries, which is available at https://cannabis.ny.gov/dispensary-location-verification . …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateVillage of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer (Village) officials pay salaries, wages and separation … payments as authorized and ensure adequate employee time records were maintained? Audit Period June 1, 2022 – … Village officials paid salaries and wages as authorized but …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Opinion 89-57
… Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, §142-c; …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
Albert Melin the former treasurer of the Patterson Fire Department in Patterson PFD New York pled guilty today to wire fraud and false subscription to tax returns before Magistrate Judge Judith C McCarthy in connection with his embezzlement of more than $11 million from the PFD
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisOpinion 90-57
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … five years, and may be renewed subject to certain public hearing requirements (see Town Law, §§176[22], 184[2]-[4]). … 11-A has been challenged (see Caruso v State of New York , Supreme Court, Albany County). January 8, 1991 Jorge Batlle, …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 90-54
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (equitable distribution of benefits in matrimonial actions) DOMESTIC RELATIONS LAW, §236; RETIREMENT AND SOCIAL SECURITY LAW, §§110, 410: Certain … Concerning the procedures for the equitable distribution of retirement benefits payable from the New York State and Local …
https://www.osc.ny.gov/legal-opinions/opinion-90-54A Statement from Comptroller DiNapoli on the Murder of George Floyd
… The brutal killing of George Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice. … The brutal killing of George Floyd is yet another traumatic example of the …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydState Agencies Bulletin No. 647
… with respect to certain employees in the Security Services Bargaining Unit represented by NYSCOPBA. Because only certain employees in the Security Services Bargaining Unit are eligible for binding arbitration, the … arbitration eligible employees in the Security Services bargaining Unit, but does not apply to titles in Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/647-new-bargaining-unit-payroll-code-change-non-arbitration-eligibleSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1