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Opinion 95-7

… (authority to enter into a municipal cooperation agreement) MUNICIPAL COOPERATION -- Procedures (authority of … the district to enter into a municipal cooperation agreement with other districts and/or municipal corporations. … 13 of the Town Law may enter into a municipal cooperation agreement pursuant to article 5-G of the General Municipal …

https://www.osc.ny.gov/legal-opinions/opinion-95-7

New York’s Economy and Finances in the COVID-19 Era

… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the … $35,000 11% Mississippi $36,600 15% Montana $31,700 9% North Carolina $36,200 11% North Dakota $27,800 7% Nebraska $31,400 …

https://www.osc.ny.gov/reports/covid-19-january-7-2021

DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios

… today , State Comptroller Thomas P. DiNapoli laid out the challenges and potential funding scenarios facing the Metropolitan Transportation Authority (MTA) as it prepares to submit its 2025-2029 Capital Program. The MTA must find billions in new funds even as the state …

https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenarios

State Comptroller DiNapoli Releases Audits

… today the following audits have been issued. Department of Agriculture and Markets/Department of Health – Oversight of the Nourish New York Program (Follow-Up) (2024-F-27) …

https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-audits

DiNapoli: Extreme Weather and Disaster Response Costs Rise in NY

… Thomas P. DiNapoli found the frequency of severe weather in the state is growing, taking a toll on New York’s … and leave states and communities vulnerable to extreme weather and flooding. Since 1998, federal assistance to New … annual amounts are variable based on the severity of weather events, the aid provided captures only a portion of …

https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-ny

XII.4.E Electronic Invoicing – XII. Expenditures

… and processing e-invoices in the SFS. Electronic Invoice Sources SECTION OVERVIEW AND POLICIES This section … entry methods: Direct Entry (Voucher Source = Self Service Invoice) File Transfer from Vendor Billing Systems (Voucher … (up to two megabytes per attachment) to the electronic invoice. The attached documents will be available to the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicing

Opinion 98-9

… ambulance district must receive those services without a fee or charge. This is in response to your inquiry concerning … You ask whether the ambulance company may impose a fee on those making use of the company's services within the district and provide for the payment of that fee to the company. Town Law, §198(10-f)(a) prescribes the …

https://www.osc.ny.gov/legal-opinions/opinion-98-9

Opinion 2005-7

… , for the collection of water or sewer user fees, charges, rates or rentals, or special assessments not collected … prompt payment discounts, penalties and interest and the acceptance of partial payments, (3) the furnishing of … receipts to each person paying the fees, charges, rentals, rates or assessments, (4) the deposit of all monies collected …

https://www.osc.ny.gov/legal-opinions/opinion-2005-7

Opinion 91-7

… DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may contract for emergency … the emergency rescue and first aid squad of a village fire department may provide general ambulance service to …

https://www.osc.ny.gov/legal-opinions/opinion-91-7

New York’s Economy and Finances in the COVID-19 Era

… Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s … Unemployment Benefits Remain a Financial Lifeline–But for How Long? Unemployment benefits have provided urgently needed … new funding to offset such costs. Half of New York’s Small Businesses Fear a Return to Normal Will Take Another …

https://www.osc.ny.gov/reports/covid-19-december-2-2020

DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges

… DiNapoli. “Still, the need for more affordable housing, jobs and quality of life improvements remains pivotal to the … long-term success.” Despite the impact of the pandemic, jobs and businesses grew faster in the South Bronx than the … of our communities. Let’s use this momentum to further address the critical issues of affordable housing, healthcare …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challenges

Selected Aspects of Capital Program Project Management

… any reason. We received no explanation for the remaining 26 missing Assessments. As a result of these deficiencies and …

https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-management

State Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of Town of Fulton , Town of Greenport , Town of Guilderland , … Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's fiscal climate, … P DiNapoli today announced his office completed audits of Town of Fulton Town of Greenport Town of Guilderland …

https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal Audits

… contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …

https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1

Opinion 94-12

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire …

https://www.osc.ny.gov/legal-opinions/opinion-94-12

IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants

… The procedures that follow pertain to the refund or return of federal funds to the US HHS due … for awards that are open for draws and returns via the Payment Management System (“PMS”) draw system. Please note … This chartstring must represent EITHER where a refund check was deposited via Refund of Appropriation (ROA) OR the …

https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhs

XII.8.B Matching – XII. Expenditures

… information is optional on all purchase order lines for commodities. Vouchers that reference purchase order lines for commodities will be matched against the purchase order … vouchers are appropriate for payment. In addition, the Office of the State Comptroller approved the use of payment …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matching

DiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule

… York’s nearly 50,000 registered EVs, leaving nearly half of the state’s counties without any NYPA-installed charging … P. DiNapoli. “Compared to what was promised, the rollout of electric vehicle chargers has been a disappointment so … more drivers to switch to electric cars is a part of the state’s strategy for lowering emissions, we have a …

https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-schedule