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Opinion 92-5
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License … of school district to grant) SCHOOL DISTRICTS -- Powers and Duties (authority to grant license) STATE CONSTITUTION, …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 91-5
Whether a town may issue indebtedness after the incorporation of a village which is coterminous with the town You also ask what portion if any of the town indebtedness outstanding at the time of incorporation is chargeable to the villages constitutional debt limit
https://www.osc.ny.gov/legal-opinions/opinion-91-5NYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… calling on ExxonMobil to set and disclose greenhouse gas (GHG) reduction targets, covering emissions from both its … engaging the world's largest corporate greenhouse gas emitters in seeking to ensure they take necessary and … future," said Andrew Logan, Director of Oil and Gas at the sustainability nonprofit organization Ceres . …
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
… 61 percent of the time in approving contracts with not-for-profit providers (NFPs) last year, with half of all … recommendations.” “Once again, the New York State Catholic Conference and the Catholic non-profit organizations it represents are grateful …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateDiNapoli: NYC Projects $3 Billion Surplus for 2015, Balanced Budget Next Year
… New York City is projecting a surplus of $3 billion for fiscal year (FY) 2015 and a balanced budget for FY 2016 with … New York City is projecting a surplus of $3 billion for fiscal year FY 2015 and a balanced budget for FY 2016 with …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-nyc-projects-3-billion-surplus-2015-balanced-budget-next-yearOpinion 2003-2
… opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village) MUNICIPAL COOPERATION -- … board and the village board of trustees shall hold a joint meeting at one location within the proposed joint fire … on to provide, in relevant part, that: If at such joint meeting it is determined by a majority vote of each board to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Clinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Clinical Associates of the Finger Lakes … rates are based on financial information, including costs, that CAFL reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the guidelines specified in the RCM. …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualState Comptroller DiNapoli's Statement on the Second Anniversary of the January 6 Attack
… Thomas P. DiNapoli released the following statement today on the second anniversary of the January 6, 2021 attack on the U.S. Capitol: “We must never minimize or become complacent about what happened on January 6. The attack on our Capitol was a fanatical … Thomas P DiNapoli released the following statement today on the second anniversary of the January 6 2021 attack on the …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapolis-statement-second-anniversary-january-6-attackContract Submission System Guide for the Office of the Attorney General Users
… the functions a user performs in an organization and only allows the user to complete tasks for which they have … containing contract transaction details. OAG View‐Only Role Allows user to view-only contracts that have been submitted to OSC for prior …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-office-attorney-general-usersDiNapoli: MetroPlus Enrollment Reached a Record High Over the Course of the Pandemic
… MetroPlus, a subsidiary of NYC Health + Hospitals (H+H), offers low-cost to no-cost health insurance coverage to … Comptroller Thomas P. DiNapoli. The financial stability of H+H is impacted by MetroPlus’s membership levels and members use of H+H health services. The amount of MetroPlus spending at H+H …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-metroplus-enrollment-reached-record-high-over-course-pandemicThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… costs, including $1,715 in promotional items, $1,707 in food for staff, $955 in undocumented expenses, $813 in gifts …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… rent because QSAC did not claim the actual rent only; instead, it claimed actual rent and added deferred …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… solely for PCMH’s Chief Executive Officer; parties and alcoholic beverages for staff; and unsupported professional … staff to follow up on recommendations to PCMH resulting from field visits, and excessive delays by OMH to recover $1.4 million in surplus advances from the 2011-12 through 2013-14 fiscal years. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followDiNapoli: NYC Financial Plan Improved From June
… New York City’s fiscal year (FY) 2023 budget is projected to rise to $109.4 billion (adjusted from … FY 2023. Some items not reflected in the city’s projected budget gaps are also notable. For example, the city assumes … These costs will build over time, contributing to larger budget gaps in FY 2025 ($4.6 billion) and FY 2026 ($5.9 …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneOpinion 2006-2
… 209-f[1]). The State Comptroller’s approval may be granted only after the public hearing on the increase and, in the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… capital and financial plans? Audit Period January 1, 2022 – December 31, 2024. We extended the audit period back to January 1, 2007 to determine Board-estimated replacement costs, January 1, 2020 to analyze reserve balance … trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and the creation of a new …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… properly monitor projects and maintain a transparent website? Audit Period January 1, 2022 – May 21, 2025 … not properly monitor projects and maintain a transparent website. Without effective monitoring and transparency, DCIDA … did not post 25 of the 56 required 1 documents on DCIDA’s website, reducing the level of transparency available to the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteOpinion 88-54
… resolution of a town board consolidating special districts only becomes effective after the period for filing a petition … becomes effective, the consolidation is contingent only upon the passage of time. Under these circumstances, …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 92-48
… establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the construction, reconstruction, acquisition or … and interest due on the indebtedness could be used for any lawful municipal purpose. Based on the requirement in …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Comptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… Pharmacy Inc. ("Value"), a pharmacy formerly located in Queens before re-locating to its current location in … million. Today, Acting Supreme Court Justice Barry Kron of Queens County Supreme Court sentenced Arkady Goldin to six … case was handled by Special Assistant Attorneys General Elizabeth Kappakas and Diana Elkind, with the assistance of …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-owner