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Opinion 89-11
… A company in a multi-company fire department may also pay all or a portion of the tax to the department of which it …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… improperly paid nearly $35,000 in personal expenses for members, including rent, cable television and college … also found the district paid the secretary-treasurer a total of $118,940, which equates to the secretary-treasurer working more than 11 hours a day, seven days a week, every week, for 16 months. The …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsDiNapoli Releases Annual IDA Report
… IDA had two, and the rest were New York City IDA projects. Manufacturing projects accounted for 1,118, or 26 percent, of … of job gains closely followed by finance, real estate and manufacturing, each with just over 21 percent. Temporary … reforms and how to improve their compliance with reporting requirements. FULL REPORT: Performance of Industrial …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportOpinion 88-70
… a city may not conduct an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer systems. However, bond … funds in connection with the improvements may be subject to referendum in certain circumstances. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 94-14
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and … agencies (IDAs) from providing financial assistance in respect of any project located wholly outside the … industrial development agency (IDA), since its formation in 1974, has provided financial assistance in the development …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 91-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village) …
https://www.osc.ny.gov/legal-opinions/opinion-91-5NYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… of the capital markets – called green bonds – to unleash a torrent of new, affordable funds to rebuild our … risk to investors with potential portfolio losses of $4.2 trillion globally, or 3 percent of the current market …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … audit and approve all claims prior to payment. As a result, there was an increased risk that improper or … could not be located and provided for our review. As a result, auditors could not confirm whether they were for a …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… to address its housing shortage have led to a growth in supply that outpaced that of the state, but a drop in permits suggests slower growth may be on the horizon, … York City: Housing (Jan. 2024) Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities (Sept. …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallDiNapoli Releases Analysis of Executive Budget
… picture but also weakens checks and balances over the use of public dollars, according to a report released today by … Washington, questions over state tax revenues and billions of dollars in out-year gaps pose significant threats," DiNapoli said. "At a time of difficult financial challenges, transparency, …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetDiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… Mayor de Blasio’s preliminary executive budget for fiscal year (FY) … bid protest decisions and commonly requested data. … Mayor de Blasios preliminary executive budget for fiscal year FY …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedOpinion 92-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … NY2d 80, 320 NYS2d 29; Deniham Enterprises v O'Dwyer , 302 NY 451; Rodrigues v Town of Beekman , 120 AD2d 724, 502 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 2006-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and extend water districts upon petition of a prescribed number of owners of taxable real property within the proposed … 26, 2006 David J. Wukitsch, Esq., Town Attorney Town of New Baltimore 1 The State Comptroller’s approval is required …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Hebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… $624,868 in personal service costs and $149,254 in other than personal service costs, as follows: $194,438 in lump sum …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… It On Trust Fund, had a balance of more than $1 million in December 2015 and has not been used by DOH since its … to help others did not expect their money to sit unused in a bank account,”said DiNapoli. “New York ranks among the … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateOpinion 88-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 2003-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Joint District (authority … provides for the selection of the members of a district's board of commissioners. In the event that the office of …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 92-48
… reserve funds by municipal corporations, fire districts and school districts in connection with the cash sale of … that a mandatory reserve fund be established. During the two-year period beginning July 1, 1991, municipal … improvement subject to indebtedness so used, would exceed one percent of the local government's statutory debt limit …
https://www.osc.ny.gov/legal-opinions/opinion-92-48NYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… ambitious goals consistent with the Paris Agreement to reduce heat-trapping greenhouse gas emissions – and taking …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissionsDiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… also noted that while the law requires the state to pay interest when contracts are processed late, the amount …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-late