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Opinion 90-28
… OF INTEREST -- Engineering Services (planning board member performing private engineering services for … ZONING AND PLANNING -- Planning Boards (propriety of board member providing private engineering services for … GENERAL MUNICIPAL LAW, §805-a(1)(c): A planning board member is prohibited from receiving or agreeing to receive …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 90-14
… inquire whether a town may be reimbursed by a developer for the costs of an engineer, attorney and land surveyor … the town. There is no express authority in the Town Law for a town to impose fees in connection with applications for variances, special use permits, or approvals of site …
https://www.osc.ny.gov/legal-opinions/opinion-90-14DiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… Smith, 49, was arraigned before U.S. Magistrate Judge Justin S. Anand. The charges filed in this case are merely …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsDiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… Children’s Services (ACS), the Department of Education (DOE), the New York City Police Department (NYPD) and the … policy to ensure the guidelines are followed. In contrast, DOE does not require an assessment for its use of AI tools, … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsState Contract and Payment Actions in November
… In November, the Office of New York State Comptroller Thomas P. DiNapoli … nearly 2 million payments worth more than $11.1 billion. The office rejected 135 contracts and related transactions … Office of Employee Relations $243.5 million with the Civil Service Employees Association (CSEA) for the CSEA …
https://www.osc.ny.gov/press/releases/2022/12/state-contract-and-payment-actions-novemberDiNapoli: Potsdam Audit Finds Missing Court Funds
… The former justice court clerk in the town of Potsdam was arrested for embezzling $117,000 … St. Lawrence County District Attorney Mary Rain’s office. In February, the former clerk – Mary Jo Guyette – was charged … County District Attorney with one count of grand larceny in the second degree, a class C felony, and one count of …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsDiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… target of time between trains — measured by averaging all lines together — which it calls the wait assessment. The goal … percent, or 2.3 percent below its goal. Excluding shuttle lines, among the numbered lines, the 1 line performed best and the 5 line the worst in …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014Comptroller DiNapoli Releases Municipal Audits
… to conceal the shortage in tax collections. The clerk was arrested last year and pled guilty to grand larceny, and was sentenced to four months in jail and five years of … contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1II.3 Overview – II. New York State Financial Accounting
… vests in the Governor primary authority and responsibility for budget formulation, presentation, and execution. These … available to support these expenditures and disbursements for the forthcoming fiscal year. The State Constitution also requires explicit recommendations for making changes to the current revenue structure and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewApproved State Contracts and Payments
… Fort Niagara State Park, Niagara County. $194,000 with LCS Companies of New York Inc. for Denning’s Point trail …
https://www.osc.ny.gov/press/releases/2017/10/approved-state-contracts-and-paymentsDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… financial information for more than 500 state and local public authorities is now available at Open Book New York … 2007, can be downloaded in an Excel, tsv or csv format. “Public authorities often do business out of the public eye, but they are responsible for overseeing billions …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomDiNapoli: 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 … from last fiscal year. The fiscal trajectory of FY 2024 followed recent trends – stronger-than-projected … $7.1 billion by FY 2028, according to DiNapoli’s report. Accounting for these additional risks, DiNapoli projects that …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-finances-continue-benefit-better-projected-revenue-spending-pressures-remainState Contract and Payment Actions in July and August
… In July and August, the Office of the State Comptroller … environmental remediation work at the Dearcop Farm Site in Monroe County. $1.2 million with Moore-Clark USA Inc. for … with Frey & Campbell Inc. to replace the HVAC system in Buildings 1 and 2 at the Academy of Fire Science in …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustAccess to Preschool Special Education Services
… laws and regulations to promote timely access to services for children across New York State. The audit covered the … can make a difference and increase a child’s opportunity for successful learning and later life accomplishments. … which works to promote educational equity and excellence for students with disabilities. Preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… 2024 and are now $4.2 billion (over three years through FY 2027) less than anticipated at that time. The asylum seeker … remains at more than $1.2 billion annually through FY 2027. While a substantial rise in these costs is not … balanced budget in FY 2026 and gaps of $4.6 billion in FY 2027, $5.8 billion in FY 2028 and $5.7 billion in FY 2029, …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… because vehicles’ license plates were unreadable. At one exit, interchange 25A near Schenectady, some 36,000 tolls … and customer service including a review of collections at Exit 25A to ensure charges are accurate, a periodic review of …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsState Police Bulletin No. SP-259
… Purpose: The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … Police Expertise Pay, and to provide agency instructions for submitting payments not processed automatically. Affected … Effective Dates: The 2025 State Police Expertise Pay is effective on 11/01/2025, end dated on 10/31/2026, and will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-259-2025-expertise-pay-eligible-employees-state-police-investigators-unitDiNapoli: New York City’s Public Hospitals Need To Do More To Provide Interpretation Services
… health care system, overseeing 11 acute care hospitals, five post-acute/long-term care centers, and 30 community … of how many qualified interpreters there were and had no list of who they were. In contrast, Harlem Hospital said it kept a list of staff trained to provide interpretation services that …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-new-york-citys-public-hospitals-need-do-more-provide-interpretation-servicesDiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
Tax receipts for State Fiscal Year 201819 declined $37 billion or 47 percent from the previous year to $756 billion according to the yearend state cash report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19Opinion 99-14
… opinion. PERSONAL PROPERTY -- Disposition of (by exchange for work performed for municipality) PUBLIC CONTRACTS -- … the tanks and equipment. You ask whether this transaction is more appropriately characterized as a sale by the town of … for purposes of calculating whether the threshold is exceeded. 1 Contracts for public work and purchase …
https://www.osc.ny.gov/legal-opinions/opinion-99-14