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Opinion 91-27
… NYS2d 82; see also Uniformed Firefighters Ass'n v City of New York , 50 NY2d 85, 428 NYS2d 197; cf . Farrington v …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… valued at $126,303 were not recorded on the inventory list. Key Recommendations The Board should designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Opinion 92-42
… AD2d 118, 581 NYS2d 885; Murphy v Erie County , 28 NY2d 80, 320 NYS2d 29; 1990 Opns St Comp No. 90-59, p 136; 1982 …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Reporting Unclaimed Funds to New York State
… New York State’s Abandoned Property Law requires certain entities to transfer abandoned … Funds, including the industry-specific guides Abandoned Property Law Voluntary Compliance Program for first time … reached specific dormancy thresholds according to the Property Type Table and Calendar of Events . Prepare your …
https://www.osc.ny.gov/unclaimed-funds/reportersState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Office for the Aging (OFA): Long-Term Care Ombudsman Program (Follow - … office data may not have been sufficiently reliable for the agency’s use for analysis at the facility, regional …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… many chain stores nationwide suffered, forcing some into bankruptcy with resultant store closures. For more than 10 …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Opinion 92-32
… is given at least thirty days prior to the anticipated date of availability and shall be for fair and adequate …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Approved State Contracts and Payments
… town of Lockport for State Police barracks. New York State Thruway Authority $14 million with Montesano Bros., Inc., for … New York State Energy Research and Development Authority. NYS Legislature - Assembly $82,500 to Rossein Associates for …
https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-paymentsDiNapoli Releases Analysis of Enacted State Budget
… appropriations that leave broad discretion for use of funds with limited disclosure, including a new $475 million … liability. Other changes establish or authorize charitable funds for various public purposes at the state and local …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetNew York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… $100,075 WYOMING 598 $51,094,649 $85,443 YATES 393 $26,791,404 $68,172 NYS TOTAL 489,106 $50,959,302,727 $104,189 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Opinion 96-16
Whether the town may use the excess proceeds from sale for the construction of a new town hall or whether special legislation is necessary to use the moneys
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 2005-7
… trust company, (3) notify the bank or trust company of the date on which the interest-free or penalty‑free collection …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7DiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… to the 2020-2024 program. The state has appropriated its full commitment and expects to issue $10 billion of its own … is a risk that the state might decide not to bond the full amount, as its own capacity under the state’s …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programNew York’s Economy and Finances in the COVID-19 Era
… DiNapoli. The Comptroller’s report noted that federal funds are being used to pay for operating expenses typically … the pandemic will be with us for a long time and federal funds have been essential in shoring up the State’s finances, …
https://www.osc.ny.gov/reports/covid-19-february-3-2021Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… research, renewable energy and recreational facilities).In return for financial assistance, many project owner … projects were granted sales and use tax exemptions and three were granted mortgage recording tax exemptions. Audit … and use tax exemptions within the authorized amounts. Three of the seven projects that were approved and granted …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mOpinion 89-50
… behind this is that the real consideration which each party receives under a compromise is not the sacrifice of the … or actions, of an affirmative duty to act on behalf of the party who was injured; (2) knowledge on the part of the … contact between the municipality's agents and the injured party; and (4) that party's justifiable reliance on the …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 95-17
… department of the town (see Greater Poughkeepsie Library District v Town of Poughkeepsie , 81 NY2d 574, 601 …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Recent Trends and Impact of COVID-19 in the Bronx
… June 2021 PDF Version En Español Highlights Population in the Bronx grew by 10.4 percent from 2000 to 2017 (faster … than any other borough), driven primarily by the growth in the immigrant population, but it declined in the next two years to 1.42 million residents. More than 90 …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxOpinion 96-1
… State Comptroller approval in Adirondack Park) MUNICIPAL FUNDS -- Capital Reserve Fund (necessity for State … certain fire districts within the Adirondack Park provide funds for the purchase of real property may, however, be … Law, §6-g governs the establishment of capital reserve funds by fire districts and the expenditure of moneys …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
Did the Ouaquaga Fire Company Inc Company Board of Directors Board and membership operate the Company in accordance with its Certificate of Incorporation Certificate and provide adequate financial oversight of Company operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98