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Opinion 93-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … village is required to designate as its official newspaper the only newspaper which is published in the village …
https://www.osc.ny.gov/legal-opinions/opinion-93-29New York State Comptroller DiNapoli Statement on U.S. Withdrawal From Paris Agreement
… to proactively address climate change and save our planet. "As trustee of New York state's pension fund I seek …
https://www.osc.ny.gov/press/releases/2019/11/new-york-state-comptroller-dinapoli-statement-us-withdrawal-paris-agreementReport on the State Fiscal Year 2014-15 Enacted Budget Financial Plan and the Capital Program and Financing Plan, July 2014
New York State ended State Fiscal Year (SFY) 2013-14 in its strongest financial condition since the Great Recession.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2014-15.pdfOpinion 94-29
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. [edited for … or other agency representing a municipality. You indicate that these appeals generally arise in two proceedings: (1) a … matters are quasi-criminal in nature and that the party represented in a support proceeding is usually …
https://www.osc.ny.gov/legal-opinions/opinion-94-29XII.4.B Certification of Vouchers – XII. Expenditures
… the Comptroller. OSC defines the terms Agency Head and Voucher Authorizer, as follows: Agency Head – The individual … are just, true and correct and, therefore, appropriate to pay. Voucher Authorizers can be identified through their … AP Approver 3, Agency AP Mass Approver, and TE Approver 2. Policy Each agency should have proper internal controls …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersOpinion 97-19
… if he or she receives a direct or indirect pecuniary or material benefit as the result of the contract (General …
https://www.osc.ny.gov/legal-opinions/opinion-97-19DiNapoli: Audits Lead to Millions of Dollars in Medicaid Savings from Drug Rebate Collections
… The state collected over $160 million in drug rebates under the state's Medicaid Drug Rebate Program after correcting problems identified by … The state collected over $160 million in drug rebates under the states Medicaid Drug Rebate Program …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-audits-lead-millions-dollars-medicaid-savings-drug-rebate-collectionsDiNapoli: Restaurant Industry Critical to New York City's Economy
… beyond the pandemic.” "Queens' 6,000 restaurants not only contribute to the unique character of our neighborhoods, …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyOversight and Enforcement of the Rechargeable Battery Law (Follow-Up) (2023-F-35)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight and Enforcement of the Rechargeable Battery Law (Report 2021-S-19).
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/sga-2024-23f35.pdfOpinion 2010-1
… . The village here will use park trust fund monies to pay only for that portion of the parcel to be dedicated for …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Village of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer (Village) officials pay salaries, wages and … regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … other separation-from-service benefits totaling $128,254. While calculations were available for the three employees to …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37DiNapoli: New York City's Immigrant Population Playing Increased Role in Economy
… of the city’s total economic output and nearly twice the level in 2000, according to a new report issued today by New … of the citys total economic output and nearly twice the level in 2000 according to a new report issued today by New …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-new-york-citys-immigrant-population-playing-increased-role-economyNew York State Comptroller DiNapoli Statement on the Death of Martin McGuinness
… "Martin McGuinness was a hero of the peace process and the cause for reconciliation between … the efforts of the men and women of Northern Ireland, that peace was realized at long last. Northern Ireland today is a … for people in conflict throughout the world, hope for the peace and justice that can be achieved when people decide to …
https://www.osc.ny.gov/press/releases/2017/03/new-york-state-comptroller-dinapoli-statement-death-martin-mcguinnessOpinion 91-13*
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Leases (as constituting indebtedness for purposes … Requiring Bidding (lease of public facility for use by a municipal corporation in performance of its governmental … created because of "the statutory provision that in no way can the city become indebted." ( id ., 36 NY2d at 618, 370 …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Caucus 2026: Important Information for New Yorkers
… Impact: New York State Farming and Agriculture, January 2026 Federal Impact: Higher Education, October 2025 Tax … Incidents and Bullying in New York Schools, February 2026 School Districts: Lead in Water: Testing and Reporting, … Childcare Services for Children Under Five, January 2026 The Cost of Living in NYC: Food, April 2025 Older Adults …
https://www.osc.ny.gov/reports/caucus2026York Central School District – Lead Testing and Reporting (S9-25-19)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … remedial actions on the three outlets as a follow-up test of those water outlets showed lead levels were now below … level. District officials did not report any laboratory test results for Cycle Two, including the results showing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … exempt from sampling and how they would be secured, and what remedial actions were planned or enacted. Because there … not report three results through DOH’s Health Electronic Response Data System (HERDS) reporting system, and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Fire Protection in New York State: How Is It Provided in Your Community?
Fire Protection in New York State: How Is It Provided in Your Community?
https://www.osc.ny.gov/files/local-government/publications/pdf/fireprotection0317.pdfOpinion 91-30
… board member who is employed as a sales representative for a corporation which holds State and county contracts and whose duties as sales representative … board member who is employed as a sales representative for a corporation which holds State and county contracts …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Chemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… Child Guidance Center by the Office of Alcoholism and Substance Abuse Services (OASAS) for the prevention and treatment of alcohol and substance abuse. We audited $8.4 million in payments made to …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-follow