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Opinion 89-63
… (exemption from court fees) PUBLIC HOUSING LAW, §52(1): A municipal housing authority is exempt from the payment of … official capacity. There is no statutory definition of the word "fee" for purposes of section 52 (see Public Housing … which would cause us now to reach a contrary conclusion with respect to court filing fees. Therefore, it is the …
https://www.osc.ny.gov/legal-opinions/opinion-89-63State Fiscal Year 2022-23 Enacted Budget Analysis
… -31.4% -$5,108 -9.5% Consumption/Use Taxes $18,022 $16,117 -10.6% $19,621 21.7% $19,600 -0.1% $1,578 8.8% … Taxes $2,212 $2,499 13.0% $3,053 22.1% $2,577 -15.6% $365 16.5% Total All Funds Taxes $82,889 $82,376 -0.6% $121,136 … these debt management actions, growth would have been 16.6 percent. Education and Medicaid are the two largest …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisOpinion 88-24
… a town recreation program. These costs include gasoline, electricity, the cost of use of a tractor and compensation … the private pond, such as the cost of gasoline and electricity, but also for the use of a tractor and for labor …
https://www.osc.ny.gov/legal-opinions/opinion-88-24State Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsDiNapoli and Schneiderman Announce Guilty Plea in $110,000 Health Contract Theft
… “The law applies to everyone equally, no matter how rich or how powerful, and that is why we will continue to …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-and-schneiderman-announce-guilty-plea-110000-health-contract-theftContract Advisory No. 26
… on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department or agency thereof where … in the case of a joint bid each party thereto certifies as to its own organization, under penalty of perjury, that the … and provides annual sexual harassment prevention training to all of its employees. Such policy shall, at a minimum, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsDiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… handle, the total amount wagered on horse races and other gaming activities, adjust to changes in the gambling … pari-mutuel wagering on horse racing at Batavia Downs Gaming and other locations. A portion of the revenues … Declining Handle While increased wagering in its video gaming operations improved WROTB’s overall financial …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightComptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges Over Alleged Theft of $78,000 in New York State Pension Benefits
… Schneiderman. "Many New Yorkers count on their pension for a secure retirement, and those who cheat the system are …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-over-alleged-theft-78000-new-yorkState Agencies Bulletin No. 1090
… Purpose To inform agencies of changes to the meaning and usage of some of the data elements in PayServ … To inform agencies of changes to the meaning and usage of some of the data elements in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… expenses for members, including rent, cable television and college fees, according to an audit released today by … P. DiNapoli. The findings of the Comptroller’s audit and investigation were referred to Dutchess County District … that my office continues to uncover lax oversight and misuse of taxpayer dollars in fire districts. I will …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… manner.” After the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services discontinued operating … were appropriate for recovering the costs to the district of providing these programs and related services. To read the … taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… ensured officials did not have prohibited interests in District contracts. Determine whether claims were for … required by law. A Commissioner had a prohibited interest in the contracts between the District and his snow plowing … Board ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151DiNapoli Audit Praises Waterville Central School District
… Waterville Central School District, located in Oneida County, is conducting necessary background checks … Thomas P. DiNapoli. “I commend school officials in Waterville for putting proper safeguards in place to protect their students,” said DiNapoli. “By … Waterville Central School District located in Oneida County is conducting necessary background checks …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtTravelers Checks and Money Orders – Non-Banking Organizations
The following information corresponds to Section 1309 of New York’s Abandoned Property Law.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/travelers-checks-money-orders.pdfOpinion 91-21
… (see, e.g., People ex rel. Conine v Steuben County , 183 NY 114, applying the prohibition to a county treasurer). … to fees or commissions (see, e.g., Cook v Stockwell , 206 NY 481; see also, Finn v City of New York , 282 NY 153; McCarthy v McGoldrick , 266 NY 199; and Emmitt v …
https://www.osc.ny.gov/legal-opinions/opinion-91-21XI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… by statute, rule or regulation shall contain the following statement subscribed by the bidder and affirmed by such … shall so state and shall provide with the bid a signed statement which sets forth in detail the reasons why the … should include the certification or the selected bidder’s statement detailing why the certification cannot be made as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationAdministration and Collection of Real Estate Transfer Taxes
… and practices in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant … of interests in real property, including those of real estate investment trusts, easements, and leases, are … and practices in place to allow it to effectively collect Real Estate Transfer Taxes as required by relevant law and …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesPine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… - pdf] Audit Objective Did Pine Plains Central School District (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … District officials did not properly identify report or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18State Comptroller DiNapoli Releases Municipal & School Audits
… paid for by taxpayers not living in or receiving benefit from these water districts. The board and supervisor also did … Cooperative Educational Services – Capital Project State Aid BOCES officials did not properly claim state aid for a … project expenditures, seven districts will not benefit from approximately $835,000 in state aid to they should …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: State Needs to Improve Services for Vulnerable Adults
… The State Office of Children and Family Services is not adequately overseeing adult … providers responsible for protecting vulnerable adults to ensure they are handling cases properly, putting at-risk … need assurance that the providers hired to help these men and women are doing just that. The agency responsible for …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-state-needs-improve-services-vulnerable-adults