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Opinion 90-9
… BOARD -- Powers and Duties (delegation of authority to make budget transfers) VILLAGE LAW, §§5-524(3), 5-532; … may not, by resolution or local law, authorize the auditor to audit and order paid certain claims only. VILLAGE LAW, … A village board of trustees may not delegate its authority to make budget transfers between appropriations. VILLAGE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 91-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of these fees to the county for purposes of federal and state income taxes, liability for social security … of final average salary for purposes of New York State and Local Employees Retirement Systems would differ …
https://www.osc.ny.gov/legal-opinions/opinion-91-21State Comptroller DiNapoli Releases Audits
… have been issued. Homes and Community Renewal – Division of Housing and Community Renewal – Physical and Financial … the Division of Housing and Community Renewal (DHCR). From a sample of five developments, auditors found that DHCR was … a safe and clean living environment for their residents, where auditors observed hazardous conditions. Department of …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… stands on firmer financial ground, largely because the state budget provided dedicated sources of revenue to close projected budget gaps, according to New York State Comptroller Thomas P. DiNapoli’s annual report on the …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… for each of those years. Following law enforcement’s discovery of KLEIN’s embezzlement in September 2015, KLEIN …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementDiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… New York State Comptroller Thomas P. DiNapoli’s annual report on the … is a dilemma that it will have to work out with its city, state and federal funding partners, who face their own fiscal … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programState Comptroller DiNapoli Releases Audits
… eligible. Further, Civil Service paid CVS Health $170,359 in administrative fees for processing these claims. … has utilized available funding from its Help America Vote Act Election Security Grant to enhance the state’s election … planned for and spent funds for the activities described in its cybersecurity plan. Although a portion of the funds …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in April
… for concrete surface work and path markings for the New NY Bridge project in Westchester and Rockland Counties. …
https://www.osc.ny.gov/press/releases/2020/05/state-contract-and-payment-actions-aprilState Contract and Payment Actions in May
… Markets $5.6 million with the Farmers Market Federation of NY for Farmers Market Nutrition Program check processing …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-mayState Comptroller DiNapoli Releases Municipal & School Audits
… records for the receipt and management of court and trust funds as well as estates in the treasurer’s custody and found … appropriate records, and properly reported court and trust funds. However, auditors identified $239 that improperly … Morley Volunteer Fire Company – Misappropriation of Funds (St. Lawrence County) Company officials did not provide …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2DiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today outlined the …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesOpinion 2002-16
… such additional powers as may be "necessarily" or, in the case of villages, "necessarily" or "fairly" implied from … into the fund; cf . Village Law §4-412[1]). In the case of a village, the fund must be established by local law …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 97-21
… Gen 47). Section 30 of the General Municipal Law provides for the filing of financial reports with the Office of the … which receive the full amount raised by the municipalities for their support" (Memorandum, dated April 20, 1973, from … from Robert D. Stone, Counsel and Deputy Commissioner for Legal Affairs, State Education Department, to the Counsel …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 90-6
… on property purchased with donated moneys (1979 Opns St Comp No. 79-475, unreported; 33 Opns St Comp, 1977, p 62; cf . 1980 Opns St Comp No. 80-735, unreported, concluding that, with certain …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 94-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICES -- … In addition, except to the extent restricted by the State Legislature, local governments may adopt local laws, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 90-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … board has the power or duty to negotiate the consulting contract, unless and to the extent that one of the exceptions … be compensated at the rate of $60 per hour and that the contract was negotiated by the executive officer of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 88-74
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the same municipalities, either singly or jointly, to contract with the trustees of an historical association for … course of action. June 24, 1988 Cornelius F. Healy Deputy State Comptroller … Whether it is legal for municipalities to …
https://www.osc.ny.gov/legal-opinions/opinion-88-74DiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… epicenter of the COVID-19 pandemic outbreak, but many small businesses hit hardest were initially left out of the … and the additional funding is a welcome shot in the arm. Lawmakers and administrators should keep modifying the program to make sure aid reaches the communities and industries most …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingDiNapoli Report Tracks MTA's Shifting Revenue Streams
… (MTA) pays for its operating budget from a wide variety of sources, but the decline in paid ridership since the … have contributed to significant shifts in those streams of income, a new report from State Comptroller Thomas P. … and trains and buses in good repair, relies on a patchwork of fares, tolls, taxes, and surcharges that has been …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… during that time. These benefits included universally free school meals and higher SNAP benefits. SNAP Reliance Grows … Fiscal Year 2026, and include, among other programs: Free school breakfast and lunch in all schools, regardless of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-food