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DiNapoli Announces State Contract and Payment Actions for September 2015
… State Comptroller Thomas P. DiNapoli announced today his … on his commitment to added transparency via his Open Book New York website. Legislative Travel and Per Diem Expenses …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015Opinion 90-36
Whether a town tax collecting officer should return a postdated check tendered as payment of real property taxes by a taxpayer or retain the check for deposit on or after the date indicated on the check
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … the provisions of section 113 were construed in NYPIRG v City of New York , 89 Misc 2d 262, 390 NYS2d 784, affd 48 NY2d 917, …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 92-36
… only within the geographical confines of a police district within that county and to collect a surcharge only on customers serviced within the district. You state that the police district encompasses more than 90% of the county's populace. …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 88-62
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … vector remediation program, or a combination thereof (see State Register , November 16, 1988, p. 15, Notice of … By establishing the period of probable usefulness, the State Legislature has expressly recognized that expenditures …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 90-47
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (reimbursement of private … law provides as follows: Upon compliance by the employee with the provisions of section 3 of this local law, the town …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Despite Progress, Pay Gap for Women Persists
… and women who worked full-time, as reported by the U.S. Census Bureau. While this gap has improved from the 1960s, when it was about 60 cents to the dollar, it … Survey (ACS), 1-year estimates, Table S2412. For civilian population aged 16 and older employed full-time, year-round. …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsOpinion 88-64
… in a self-insured plan operated jointly by the city for which the authority was established and the county in which the city is located. The question arises because of the potential … State Legislature (see Public Housing Law, §§2, 3; Bass v City of New York , 38 AD2d 407, 330 NYS2d 569, affd 32 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 95-8
… benefit of the claiming authority and claiming agent. We find no intent, however, to supersede the general statutory …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… complete report – pdf] Audit Objective Determine whether the Chenango County Industrial Development Agency (CCIDA) … projects prior to approval and subsequently monitored the performance of businesses that received financial … and retention goals. Track PILOT payments to ensure that all bills are accurately prepared and paid timely. CCIDA …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringState Comptroller DiNapoli Releases Audits
… – Oversight of the Nourish New York Program (Follow-Up) (2024-F-27) Nourish NY, jointly administered by the Department of … Services Housing Needs Assessment (Follow-Up) (2024-F-36) Homeless shelters across the state provide various …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 98-3
… -- Contracts (appointment to office) GENERAL MUNICIPAL LAW, §§800(2), 805-a: The appointment of the town … is deemed to have an interest in a "contract" of a firm, partnership or association of which he or she is a …
https://www.osc.ny.gov/legal-opinions/opinion-98-3DiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… also released his fourth affordable housing audit. The latest audit found that the state’s Office of Rent … to alleviate the problem are working,” DiNapoli said. “Our latest audit found delays in resolving tenant complaints that … of New Yorkers living in rent regulated apartments.” The latest audit found ORA receives roughly 6,500 complaints from …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsOpinion 94-15
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … from private sources by gift, grant or bequest. Therefore, it is our opinion that such moneys generally are subject to … in the absence of any other statute to the contrary, it is our opinion that extraclassroom activity funds held in …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Opinion 88-68
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING … (application for subdivision approval) GENERAL MUNICIPAL LAW, §§800(2), 809: It is not clear whether an application … a "contract" with the meaning of General Municipal Law, §800(2), and, even if it does, it is not clear whether …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 99-10
… This opinion represents the views of the Office of the State Comptroller at the time …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 94-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … newspaper which was widely read and circulated within the Town of Tonawanda, but which did not have a second class … affd 268 App Div 765, 50 NYS2d 168 revd on other grnds 294 NY 305 cert den 66 S Ct 60, 326 US 744, 90 L Ed 445). In this …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Opinion 88-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … NYS2d 168). In applying the above principles to the use of municipal parks, it would appear that if a town park, from …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 98-13
… This opinion represents the views of the Office of the State Comptroller at the time … and may, by local law, impose fees and charges for those who visit the town building. A town also may grant money for … the town. You ask whether a town may expend certain moneys received under a watershed agreement between the town and a …
https://www.osc.ny.gov/legal-opinions/opinion-98-13DiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 … a decade earlier, according to a report released today by New York State Comptroller Thomas P. DiNapoli. The New York …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020