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Opinion 97-18
… 275: Pursuant to County Law, §215, real property acquired for a county sewer district, that is no longer needed for public use, may be sold, upon a two-thirds vote of the … You ask whether the sale of the real property used for a county sewer district must be approved by a majority of …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Monitoring of NotforProfit Cemeteries for Fiscal Stability and Adequate Facility Maintenance 2016S79
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followNew York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2017, October 2018
This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-balance-of-payments-2017.pdfNew York’s Balance of Payments in the Federal Budget - Federal Fiscal Year 2016, October 2017
This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-balance-of-payments-2016.pdfNew York’s Balance of Payments in the Federal Budget - Federal Fiscal Year 2016, October 2017
This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/budget/excel/federal-budget-fiscal-year-2016.xlsxNew York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2017, October 2018
This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/budget/excel/federal-budget-fiscal-year-2017.xlsxArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… and industry leaders. PDF Version Highlights In 2019, New York City’s arts, entertainment and recreation sector …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19DiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… students increased sharply as schools transitioned back to in-person learning after the COVID-19 pandemic subsided and … the Council on Children and Families, who launched the Every Student Present initiative, a public awareness campaign … Elementary and Secondary School Emergency Relief (ESSER) can also be used to address chronic absenteeism. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our original report, Violations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional … directed the unspent donations from these vendors to one of two employee benefit funds to be used for gifts for …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesOpinion 88-53
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … SOCIAL SECURITY LAW, §§302(9)(d), 431: Compensation paid to police officers or firefighters for working scheduled … vacations pursuant to a collective bargaining agreement is not includable in the calculation of one year final …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 96-22
… 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-96-22DiNapoli: Audit Finds State Falling Short in Helping People with Disabilities Find Work
… March 2021 was 11.3%. The New York State Employment First Commission, established by executive order and comprised of … system, failed to fully address a range of aspects of the commission report’s recommendations to inform people of their … benefits such as nutrition and housing assistance. The commission report had suggested implementing a specific …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-audit-finds-state-falling-short-helping-people-disabilities-find-workRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… written by certain out-of-state insurers against loss or damage by fire on property located in the State. In general, the out-of-state …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsXII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… Overview and Policies: The purpose of this section is to remind Business Units to verify vendor qualifications prior to making payment when the vendor is: required to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… pandemic, and additional actions may be taken to reduce grants to state and local governments, limit aid to … Stabilization Fund and Disaster Loans through the Small Business Administration, which together comprise 90.9 percent …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023Opinion 94-20
… incurred in its 1993-4 fiscal year. November 10, 1994 Alan L. Honorof, Esq., Village Attorney Inc. Village of …
https://www.osc.ny.gov/legal-opinions/opinion-94-20DiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… COVID-19 report and the need for an independent commission to review the state’s pandemic response. The full op-ed is … lives of New Yorkers and, for thousands of families, led to devastating losses of loved ones. For us all, and … a roadmap for future improvement. For the report to have been credible, it was imperative for its analysis to be …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseOpinion 99-16
… or statutory amendments that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Defense and … -- Terms and Conditions (indemnification provision in custodial bank agreement) TOWNS -- Powers and Duties … superseded to the extent it may be inconsistent. This is in response to your inquiry concerning the propriety of an …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Opinion 97-26
… commissioners of a fire district may establish, after a public hearing, one or more zones in which the rate of tax … the district not included in any zone. The notice of the public hearing must specify the boundaries of the proposed … the rates for the remainder of the district. After the public hearing and upon the evidence given at the hearing, …
https://www.osc.ny.gov/legal-opinions/opinion-97-26