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Opinion 2012-1
… products from company owned by a member of a town board of assessment review) REAL PROPERTY TAXES AND ASSESSMENTS -- Board of Assessment Review (purchases of highway related products from company owned by a member of a town board of assessment review) GENERAL MUNICIPAL LAW §§ 800 (3), 801, …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 92-31
… ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties … village activities and financial reports. The village may not sell advertising space in such a newsletter. You ask … The current Village Law, which became effective in 1973, does not provide similar express statutory authority for a …
https://www.osc.ny.gov/legal-opinions/opinion-92-31DiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… the share of state aid to school districts, which includes lottery revenues, is smaller now than in the year the New … racetracks and off-track betting centers (OTB), as well as what was spent on Lottery games such as scratch-off or Quick … However, while new casinos will attract people from out-of-state, much of the betting and revenue will come from …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetDiNapoli: Central New York Economy Slowly Improving
… and the loss of some large employers. “Central New York’s post-recession economy is in transition,” DiNapoli said. … region’s longtime manufacturing jobs have disappeared, the health care, professional and technical services industries … to build upon the region’s education, transportation and natural resource advantages in order to cultivate new jobs …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingHomeless Services Housing Needs Assessment (Follow-Up)
… various services to individuals and families, including assessment of needs, case management, access to health care … housing in a certified shelter must take part in a Needs Assessment (Assessment) and the development of an Individual Living Plan …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followManagement of Unexpected Delays and Events During Winter 2017-18
… support). Provide information regarding where passengers can reasonably go in the event service is interrupted. Ensure …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Homeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… within New York City and whether the MTA has met its goal in assisting homeless clients to appropriate shelters off MTA … network, serving a population of 15.3 million people in the 5,000-square-mile area fanning out from New York City … or complete, and the MTA does not have a process in place to verify the data. As BRC’s reports are the basis for …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Eastchester … the bridge could cost $1.4 million. Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Bethlehem Central School District – In-School Internet Connectivity (Albany … internet download speed was 142 Mbps. Greater Amsterdam School District – Capital Project (Montgomery County) The …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… Thomas P. DiNapoli. “Reliable emergency medical services can be a matter of life or death, and New Yorkers rightly … centralized guidance from the state about funding sources can help local officials make more informed decisions about …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesDiNapoli: New York Sees Improvement in Condition of Local Bridges
… as tribal governments and public benefit corporations, can apply for Bridge NY funding. Report The Condition of …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesDiNapoli: NYC Financial Plan Improved From June
… build over time, contributing to larger budget gaps in FY 2025 ($4.6 billion) and FY 2026 ($5.9 billion) than estimated …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneDiNapoli: Public Authority Debt Ballooned to $329 Billion
… 32,103 active competitive and non-competitive contracts worth $111.8 billion. Of these, nearly 16% were awarded … Summary Financial Information (from the statement of net assets and the statement of revenues, expenses, and change in net assets) and Debt (public authorities’ debt outstanding, …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-public-authority-debt-ballooned-329-billionDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… which remain at $1.45 billion for each year of the plan, can be used to reduce the gap to an average of 4.6% of …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growVillage of Fredonia – Financial Condition (2025M-149)
… stable, complies with legal requirements, protects public funds and maintains transparency and public trust. The … budgeting practices caused unrestricted fund balance in the general, water and sewer funds to decline by more than … tax levy by $1.7 million (55 percent tax increase) in the 2025-26 fiscal year to repay the RAN and to balance …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149How to Make a Vendor Responsibility Determination
… review must address the four categories below before you can make a determination. Category Factors to be considered …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationDiNapoli: DOCCS Transitional Services Programs Need Improvement
… Supervision (DOCCS) needs to strengthen its program for housing recently released individuals to increase the … residences and found health and safety issues including daily meals not being provided, disabled smoke detectors and … 2024, the nine counties with CBRP sites had the following numbers of unhoused individuals released from prison: Albany …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-doccs-transitional-services-programs-need-improvementDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… delays. The MTA’s full response and the auditors’ comments can be read in the audit which is available at …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… we selected five agencies: DFS, the Department of State (DOS), New York State Office for the Aging (NYSOFA), Office of … and SUNY—were represented with a link on DFS’ webpage; DOS was not represented. DOS, OTDA, and SUNY generally sought to identify and reach …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followFinancial Condition and Selected Expenses
… expenses are not related to core business operations and can include costs for items such as organizational …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expenses