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Opinion 90-4
… which is privately owned and almost entirely surrounded by private property, serves as a significant portion of a … properties the village board of trustees deems benefited by the dredging. Based upon the above facts, you ask whether special legislation by the Legislature is necessary to authorize the village to …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 88-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Uses (financing construction of building by town for State Police use) NEW YORK CONSTITUTION, ART. VIII, §2; …
https://www.osc.ny.gov/legal-opinions/opinion-88-26The Economic Impact of the Great Outdoors
… more significant part of the economy in nearly every other state. As outdoor activities continue to recover and evolve … to the beaches and shores of Long Island. According to the State Office of Parks, Recreation and Historic Preservation, … part of many upstate communities. According to the NY Department of Economic Conservation, there were over 2.6 …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsNew York’s Economy and Finances in the COVID-19 Era
… Real U.S. gross domestic product is projected to increase by 4.4 percent in calendar year 2021 after an estimated … percent in 2020, U.S. employment is projected to increase by 2.7 percent in 2021 and reach its pre-pandemic level in … the economy. The number of New Yorkers with jobs plunged by 1.5 million in March and April. As of November, the count …
https://www.osc.ny.gov/reports/covid-19-january-21-2021New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… Protection Program (PPP) is a loan program administered by the U.S. Small Business Administration (SBA) first authorized by Congress in March 2020 to respond to the economic hardships faced by small businesses and not-for-profit organizations due to …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Environment, Energy and Agriculture – 2021 Financial Condition Report
… for SFY 2021-22 authorized a bond act to be considered by voters at the ballot box in November of 2022 entitled the … Bond Act of 2022: Restore Mother Nature.” If approved by the voters, the ballot question would authorize the … in New York from certain criteria pollutants covered by the National Ambient Air Quality Standards, excluding …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureAbout the Academy
… hand to local government and school district officials. By increasing the number of classroom training sessions and … Award and has been recognized on multiple occasions by OSC for his exemplary management and leadership. William …
https://www.osc.ny.gov/local-government/academy/about-academyDiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… challenges faced by other upstate communities in recent years and has plans to generate economic expansion and … and has seen substantial increases in property values over the last several years,” DiNapoli said . “The fiscal … While the city has a small geographic footprint and a 2020 population of 10,551 residents, it makes a significant …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureOpinion 91-55
… limits the amount of indebtedness which may be incurred by counties, cities, towns, villages and certain school … of heavy tax burdens on future generations (Report by the New York State Constitutional Convention Committee … county, city, town or village for indebtedness contracted by the county, city, town or village for a public improvement …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Four Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… DiNapoli, Geoffrey S. Berman, the United States Attorney for the Southern District of New York, William F. Sweeney, … to bilk insurance companies and federally-funded Medicare out of more than $80 million. Thanks to the … Medicare and other health care benefit programs to obtain reimbursement to which he and his co-conspirators were not …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersDiNapoli Releases East Harlem Economic Snapshot
… in East Harlem, according to a report released today by New York State Comptroller Thomas P. DiNapoli. Over the … reached a record high and the number of businesses grew by nearly 40 percent. DiNapoli released his Economic … particularly for long-term residents struggling to get by on limited means. East Harlem continues to be a center of …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotOpinion 88-30
… 194(1)(b), 198, 201, 202, 202-a, 209-e(1)(b): (1) A town, by ordinance, may require district property owners to connect … and maintaining a district are, to the extent not raised by user charges, a charge upon all the properties in the … owners to connect therewith. And this duty may be enforced by criminal penalties ... It may be that an arbitrary …
https://www.osc.ny.gov/legal-opinions/opinion-88-30VI.1.A Budgetary Chartstrings – VI. Budgets
… Budgetary Chartstrings include: Business Unit, Department, Program, Fund, Account and Budget Reference. Example of a … numeric range from 0000 to 9999 for its use. The first 200 codes in the range are reserved for “budgetary only” values. … Level 3 and below: Agency/Entity organization concepts PROGRAM Information captured in this chartfield relates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsNew York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… State Comptroller Thomas P. DiNapoli announced today that the New York State Common Retirement Fund (Fund), valued at … consistently put our investment’s long-term value at risk. I am grateful for Senator Liz Krueger’s focus on addressing … the nation. The Fund's fiscal year ends March 31. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetDiNapoli Announces State Contract and Payment Action for March 2017
… about the number and types of contracts and payments by the state. This builds on his commitment to added …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-action-march-2017DiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… success of any community, and this initiative spearheaded by Comptroller DiNapoli will help provide Bronx residents … their finances and savings within their own neighborhood. By having a solid foundation for local banking and … of the community and that experience is complimented by our comprehensive range of digital banking services," …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesState Comptroller DiNapoli Releases Audits
… State Health Insurance Program (NYSHIP) is administered by the Department of Civil Service (Civil Service). The … physician-administered drugs, which are drugs administered by health care professionals in a hospital or facility … progress in recovering the improper payments identified by the initial audit. Of the initial report’s two audit …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… materials (e.g. public health information, applications, tax forms, binding, finishing, etc. that are NOT related to … Fees paid to persons to hear and decide real property tax assessment disputes. Maintenance Services 55180 Boilers … ensure performance. This account code is used for both the withholding and release of monies to the payee. Escrow …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceDiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… to a report on the borough's economy released today by New York State Comptroller Thomas P. DiNapoli. "Jobs and … have reached record levels on Staten Island, spurred by reconstruction, new development and a growing leisure and … most hardworking people in New York City. I am encouraged by economic numbers showing increased employment and median …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressOpinion 90-60
… agreement between the county and a trustee created to hold title to the facility. We assume for purposes of this opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-60