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Opinion 90-47
… its "employees". Since it is our policy to render opinions only on matters which are of general concern to the … action against an insured. Like an insurance company, the only time the Attorney General can deny a defense based upon …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Social Security – Federal Funding and New York
… Social Security Administration, Annual Statistical Supplement, OASDI, Benefits in Current-Payment Status, … Data (5.J) at https://www.ssa.gov/policy/docs/statcomps/supplement/2024/index.html . Social Security: New York and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-securityEssential Plan – Federal Funding and New York
… which resulted in a significant increase in coverage in 2025. As of March 2025, the EP covered 8.5 percent of New York’s residents, with the share as high as 16.4 percent in Queens. As of April 1, 2024, the EP …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planMedicaid – Federal Funding and New York
… many other states, and enrollment in Medicaid is second only to California. In February 2025, enrollment in Medicaid …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidOpinion 89-39
… is employed. You state that the board member is neither an officer nor a director of the agency but that he is the … Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … of that contract. In addition, regardless of whether an officer or employee receives a direct or indirect pecuniary …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 89-22
… issues discussed in the opinion. STREETS AND HIGHWAYS -- Traffic Signals (responsibility of towns to install and … TOWNS -- Powers and Duties (responsibility to install traffic signals) TOWN LAW, §64(16); VEHICLE AND TRAFFIC LAW, §§1651, 1652-a, 1652-b, 1660, 1682, 1684: Where …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 89-18
… TAX LAW, §§310, 318; STATE CONSTITUTION, ARTICLE VIII, §1: In the absence of express statutory authority, a town may … certain circumstances). Further, although Town Law, §116(1) authorizes a town to pay all actual and necessary expenses … wages. This Office, in interpreting Uniform Justice Court Act, §105, which provides for the reimbursement by a town or …
https://www.osc.ny.gov/legal-opinions/opinion-89-18DiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… Legislature, a bank applying for BDD designation must not only demonstrate that the community needs a bank, but also … Bronx. In 2007, the bank opened in the South Bronx, the only bank to establish its base in this New York borough in …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesOpinion 92-35
… taxes with respect to county-owned real property liable for taxes ( cf . RPTL, §406, with respect to the taxable … , subsequent to the expiration of the interest-free period for the collection of taxes (see §924[2]), but prior to the expiration of the warrant for the collection of those taxes (see §904[1]) in accordance …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Comptroller DiNapoli Releases School Audits
… School District , Hicksville Union Free School District , Highland Falls-Fort Montgomery Central School District , … methods for the procurement of goods and services. Highland Falls-Fort Montgomery Central School District – … GilboaConesville CSD Hicksville Union Free School District Highland FallsFort Montgomery CSD MadridWaddington CSD and …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… his office completed audits of the Bethpage Union Free School District , Commack Union Free School District and the Plainview-Bethpage Central … being spent appropriately and effectively.” Bethpage Union Free School District – Leave Accruals (Nassau County) … his office completed audits of the Bethpage Union Free School District Commack Union Free School District and …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… and the Richfield Springs Central School District . “In an era of limited resources and increased accountability, … budgeting practices generated approximately $14 million in operating surpluses, which caused unexpended surplus funds … manage the financial condition of the general and school lunch funds. The general fund had deficits in the last three …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsFederal Employees in New York State – Federal Funding and New York
… working in New York, and is likely to decrease in 2025 as a result of federal actions to downsize the federal … 1 On July 7, 2025, the President extended the hiring freeze of most federal civilian positions through October 15, … Public Safety in Federal Hiring , July 7, 2025; and Hiring Freeze , January 20, 2025. 3 Office of Personnel Management, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… overtime pay, and interest on new car loans are in effect only for tax years 2025 to 2028, and limited to taxpayers …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesApplication Review and Site Permitting for Major Renewable Energy Projects
… its obligations under State law to issue siting permits for major renewable energy projects within the required time … goals of the Climate Act strive to improve quality of life for New Yorkers, protect the environment, and strengthen … allowed to transfer their project applications to ORES for review. ORES has 60 days to determine whether a permit …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsCapital – 2023 Financial Condition Report
… 2018-19 to SFY 2022- 23, capital spending increased by $1.8 billion (14.3 percent). Spending increases within major … categories included: Transportation, up by approximately $1.2 billion (20.3 percent). Transportation accounted for 51.1 percent of all capital projects spending in SFY 2022-23, up …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalLake Pleasant Central School District – Claims Auditing (2021M-202)
… claims have been audited and approved. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202State Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved … York State Urban Development Corporation for office space in Erie County. Office of General Services – Design & … new Department of Transportation Regional Sub-Headquarters in Dutchess County. $5 million with Mega Builders Inc. for …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryDiNapoli Releases Economic Report on Greater Flushing Area
… in Queens (32.4%) or NYC (28.1%). Jobs grew, but wages only rose 46% since 2010 — a lower rate than Queens (79.1%) … in New York City and our residents contribute greatly not only to our local economy, but to the City’s economy … placed a heavy burden on our community. We suffered not only from the direct health impacts of the COVID-19 pandemic, …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaPompey Hill Fire District – Financial Management (2021M-136)
… fund policy or adopt a written multiyear capital plan. In addition, annual update documents (AUDs) were not filed … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136