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Opinion 99-7
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … act, foreign fire insurance tax moneys may be expended for any purpose, other than an illegal purpose or a purpose … department or company, as the case may be, determine to be for the benefit of the fire department or company. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. … The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau County. The District … has approximately 3,025 students. Projected expenditures for the 2016-17 fiscal year totaled approximately $84.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraTrumansburg Central School District – School Lunch Operations (2015M-171)
… that meals offered to students are nutritious and prepared in the most economical and productive manner possible for the period July 1, 2013 through January 16, 2015. … school buildings. The District’s budgeted appropriations for the school lunch fund for the 2014-15 fiscal year are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Campbell-Savona Central School District -- Budget Review (B2-14-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11State Comptroller DiNapoli Releases Municipal Audits
… on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – Town … on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Do Not Call Enforcement Efforts
… Purpose To determine if the Department of State (Department) is fully implementing … the enforcement and collection provisions of New York’s Do Not Call Law. The audit covers the period January 1, 2014 … To determine if the Department of State is fully implementing …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsState Comptroller DiNapoli Releases Municipal & School Audits
… proceeds were accurately and properly distributed to the two fire companies. As a result, the fire district received …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsCity of Long Beach – Budget Review (B7-16-9)
… 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B7169 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… Nearly 70% of adults over 65 are expected to need some form of long-term care during their lifetime. Federal funding … demand for NYSOFA services has exceeded the availability, meaning seniors who would otherwise qualify for services are …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsState Comptroller DiNapoli Releases Municipal and School Audits
… who resigned on May 31, 2022, had prohibited interests in district contracts pursuant to New York State General … District officials contracted with 18 of these vendors, for a total cost of $656,579, of which $146,825 related to … or unused services. The district lacked a formal procedure for identifying and reporting potential conflicts of interest …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… supervisor’s financial records and reports for fiscal year 2024 in accordance with state law. In addition, although the … Fire District – Audit Follow-Up (Wayne County) An audit released in April 2021 determined that the board did not … District – Audit Follow-Up (Schenectady County) An audit released in December 2021 found that the board did not …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… Comptroller Thomas P. DiNapoli. “New York City’s finances in fiscal year 2025 benefited from better-than-projected … revenues and savings from the lower cost of services for asylum seekers,” DiNapoli said. “Employment and tax … This is exemplified by the surplus amount used each year for prepayments, which has declined from $6.1 billion in FY …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… was flat over nearly a decade, according to a new report from New York State Comptroller Thomas P. DiNapoli. … lead to less entrepreneurship and fewer jobs. DiNapoli’s report notes federal immigration policies and the COVID-19 … and increase aid to the state and city for asylum seekers. Report New York City’s Uneven Recovery: Foreign-Born in the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakIgnition Interlock Program Monitoring (2015-MS-4)
… alcohol-related offenses occurring on or after August 15, 2010, convicted individuals must install and maintain an …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4State Agencies Bulletin No. 1930
… Review Coaches 23 PEF ERAP Team Leaders 27 PEF Determining Rate of Overtime Pay Note: The average/blended rate calculation must not be used. Employees Whose Regular … hours worked on the ERAP activities using the appropriate reduction earnings code. Earn Code Description Purpose CHR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsDiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… 15 participating counties and two cities. WROTB management changed significantly in October 2024, when the former CEO … of board-approved amounts. In one case, management paid a firm $247,969 for work unrelated to a contract and without … host of the event. However, in several instances, the host name could not be identified because only the first name was …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … 50,000 state contracts, visit http://www.openbooknewyork.com . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0Opinion 89-64
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (consideration paid for the purchase of property) REAL PROPERTY -- Acquisition … the village/town may pay more than the appraised value for property it wishes to acquire. Initially, we note that we …
https://www.osc.ny.gov/legal-opinions/opinion-89-64DiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… The state Department of Environmental Conservation (DEC) is not doing enough to ensure rechargeable batteries are recycled as required by law to protect the environment and public safety, according to an audit … The state Department of Environmental Conservation DEC is not …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsOpinion 93-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town outside village … uses its share of the revenues to reduce taxes levied for part-town highway purposes. For purposes of this inquiry, …
https://www.osc.ny.gov/legal-opinions/opinion-93-27