Search
Opinion 2004-6
… HISTORIC PRESERVATION -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical society for use of village building) VILLAGE LAW … CULTURAL AFFAIRS LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 93-7
… Legislature or by local law adopted prior to September 1, 1953, all contracts for public work of a political … State Legislature (see, e.g., General Municipal Law, §§103[4], 104), there are also several well-established common law … , 286 AD 597, 146 NYS2d 113 mot for lv to app granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-7IX.9.C Transfer Procedure – IX. Federal Grants
… be “GLE”); Fund Affiliate (The fund affiliate is the receiving fund). Note: Journal entries for IT transfers must … into: GL Business Unit Department Fund (should match the receiving fund authorized in law). Account (Critical: this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureNext Generation 911 Services
… if the Division of Homeland Security and Emergency Services (DHSES) is effectively overseeing the development … 911 plan, and whether the Office of Information Technology Services (ITS) has controls in place to ensure that data used … and implementation of policies, plans, standards, and services related to interoperable and emergency …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesDrug Management and Disposal
… a public information program on the proper storage and disposal of medications (drugs), and publicly disseminated a … retailers, and consumers on the proper storage and disposal of drugs. We also sought to determine whether … extent of availability and usage of drug collection and disposal options across the State in order to examine ways to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalCapital Planning and Maintenance
… development through the promotion of buildings and river, road, rail, and air transportation. Each year the … or significantly below those charged by other St. Lawrence River crossings. Given the Bridge’s extensive maintenance …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… barriers to employment — into high-quality jobs and careers, and help employers hire and retain skilled workers. …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesAddiction Support Services During Emergencies
… providers to help ensure they’re able to deliver addiction support services during emergency situations. Our audit … to help providers ensure they’re able to deliver addiction support services during emergency situations, such as fires … waiting list information submitted by providers to better support OASAS’ decision making and oversight. …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesDiNapoli: Monster Beverage Needs To Diversify Board
… with Monster Beverage Corporation calling on the company to report on plans to increase gender and racial diversity on its board. The … and women who purchase their products. When a board fails to be responsive to its shareholders, it is often symptomatic … with Monster Beverage Corporation calling on the company to report on plans to increase gender and racial diversity on …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-boardInvestors: Exxon Needs to Step Up on Climate Change
… On the eve of ExxonMobil’s annual meeting, New York State Comptroller Thomas P. DiNapoli, as Trustee of … (Fund), and the Church of England, called on ExxonMobil to agree to their request that the company address how it … efforts to adopt the goals of the Paris Agreement to rein in climate change. In recent weeks, similar proposals have …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeTown of Wawayanda – Financial Operations (2024M-160)
… operations? Audit Period January 1, 2023 – September 17, 2024. We extended our audit period back to January 1, 2019 to … $7.7 million as of the end of 2023 or 118 percent of the 2024 appropriations. The Board did not adopt a fund balance … not receiving up-to-date financial reports or a detailed statement of money received and disbursed on a monthly basis. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases Municipal & School Audits
… not invest in accordance with statutory requirements. As a result, district investments were at an increased risk of … County) The board did not properly audit claims, and as a result, payments were made prior to audit, for unsupported … did not properly monitor non-payroll disbursements. As a result, there is an increased risk that errors or …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… government audits were issued. Town of Dix – Supervisor’s Control of Cash (Schuyler County) The former supervisor did … were referred to outside law enforcement for review. Brighton Central School District – Procurement (Monroe … to determine if using these vendors was in the district’s best interest. Onondaga Cortland Madison Board of …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsNYS Pension Fund Commits $2 Billion to Climate Transition Index
… Transition Index (CTI) in connection with the Fund’s Sustainable Investment & Climate Solutions (SICS) program. … “The New York State Common Retirement Fund has been recognized for leading the way with its comprehensive … assets of approximately $254.8 billion as of March 31, 2021. The Fund holds and invests the assets of the New York …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexDiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… aid, and projects outyear gaps to drop by nearly a third from earlier estimates, according to a report released today … challenges and new spending obligations. Fixing the damage from COVID-19 will take time, and efforts to boost the … Outyear gaps, which averaged $4 billion annually from FY 2023 through FY 2025 in the adopted budget in June …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… allow New York City to generate at least an additional $2.4 billion in operating surplus in city fiscal year (FY) 2022 … and strengthen its fiscal foundation to remain attractive for residents and visitors and continue to create economic … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsDiNapoli Releases Annual IDA Report
… of $5.3 billion from the prior year, according to an annual report on IDAs released by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies … of $53 billion from the prior year according to an annual report on IDAs released by State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportState Comptroller DiNapoli Releases Municipal & School Audits
… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a reservation of fund balance that is not allowed … found five reserves totaling $2.3 million had balances in excess of the district’s needs. In addition, while …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… significant uncertainty in its economic and financial outlook, should develop a comprehensive plan to lay out its … with a conservative approach to managing the uncertain outlook, is needed to understand the magnitude and duration … significant uncertainty in its economic and financial outlook should develop a comprehensive plan to lay out its …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-financesTown of Alexander – Town Clerk/Tax Collector (2025M-72)
… $2,225 in 2022, a reduction of 21 permits (58 percent). Dog license fees recorded as collected decreased from 634 …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72