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Opinion 2006-9

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REFERENDUM -- Mandatory (on the transfer of property of a town sewer district to a county) SEWER … the proposed transfer would constitute a sale for purposes of town law and be subject to the referendum requirements …

https://www.osc.ny.gov/legal-opinions/opinion-2006-9

DiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers

… and funds to support incentive programs; however, only a small amount of this funding has been received. Since …

https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkers

Opinion 88-59

… justice at a higher rate in the future. December 12, 1988 Patricia J. Boyd, Village Clerk Village of Central Square …

https://www.osc.ny.gov/legal-opinions/opinion-88-59

Opinion 89-11

… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of 1975, Chapter 543: The … to rent a room in which to meet, if the meetings are for the purpose of providing care and relief to disabled or …

https://www.osc.ny.gov/legal-opinions/opinion-89-11

Opinion 97-7

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been … court and trust fund and which have been held beyond the five year dormancy period set forth in Abandoned Property …

https://www.osc.ny.gov/legal-opinions/opinion-97-7

CUNY Bulletin No. CU-850

… for processing the City University of New York (CUNY) December 2025 Uniform Allowance Payment for Security Titles. … of Classified Staff Labor Relations, authorizes the December 2025 Uniform Allowance payment for campus security titles. Effective Dates: The December 2025 Uniform Allowance Payments will be effective in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-850-cuny-december-2025-uniform-allowance-payment-security

Opinion 94-20

… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessment for snow removal) STREETS AND HIGHWAYS -- Snow Removal (special … a special assessment to pay the cost of snow removal in excess of the amounts appropriated, but it may issue …

https://www.osc.ny.gov/legal-opinions/opinion-94-20

Opinion 91-44

… insurance plan. October 16, 1991 Richard T. Nolan, Esq. Mt. Sinai Fire District …

https://www.osc.ny.gov/legal-opinions/opinion-91-44

Selected Controls Over the Property Tax Assessment Process

… co-ops, and condos (11 units or more), and income only is used for smaller rentals, co-ops, and condos (ten …

https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-process

Comptroller DiNapoli Releases Municipal Audits

… underpaid approximately $356,000. Town of LeRay – Justice Court (Jefferson County) The court has not properly collected, reported and remitted … visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1

Poland Central School District – Lead Testing and Reporting (S9-25-20)

… children’s growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 … District officials did not properly identify report or implement needed remediation to reduce lead exposure in …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20

DiNapoli: MTA Faces Growing Risks to Its Capital Funding

… the MTA increasingly relies on lockbox debt. This will not only help fund the capital program but also stabilize its …

https://www.osc.ny.gov/press/releases/2024/05/dinapoli-mta-faces-growing-risks-its-capital-funding

Implications for the Future – 2023 Financial Condition Report

… Remains Looking ahead, numerous factors will continue to present risks to economic growth, and many forecasters … continue to believe that a recession is more likely than not. These factors include persistent inflation, the effects … hit New York that the State’s budgetary reserves were not sufficient to guard against unwanted spending cuts, tax …

https://www.osc.ny.gov/reports/finance/2023-fcr/implications-future

Comptroller DiNapoli Releases School Audits

… $1.1 million and for the audit period, the district used only $632,640 of the almost $7 million of appropriated …

https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1

DiNapoli: NYC Spending Priorities Shifted During Pandemic

… current budget also includes about $3.24 billion of city funds to support new initiatives and cost mandates to address …

https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemic

DiNapoli Says Wall Street May Still Have a Good Year Given Strong Start

… budgets.” Despite new regulations and the high cost of legal settlements related to the 2008 financial crisis, … to the same period in the prior year as the cost of legal settlements declined. Industry performance is … Non-compensation expenses, which include the cost of legal settlements, declined by 12 percent in the first half …

https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-start

DiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs

… to about 86% of all three- and four-year olds, but only 13% of children under the age of three. Report New York …

https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programs

Public Safety – 2022 Financial Condition Report

… dropped 2.2 percent. Property crimes include: Burglary (down 16.6 percent to its 2019 number following the same percentage jump in 2020); Larceny (down 1.3 percent); and Motor vehicle theft (rising for the … which include: 44 State correctional facilities (down from 50 following the closure of six State Department of …

https://www.osc.ny.gov/reports/finance/2022-fcr/public-safety