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Opinion 88-34
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December … the District’s website for public review. 1 Lead Exposure Symptoms and Complications – https://www.cdc.gov/lead-prevention/symptoms-complications/index.html 2 As of December 22, 2022, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … have required it. While District officials did report the results of their testing through DOH’s Health Electronic … they notified staff, parents and/or guardians of these results in writing, as required. Further, officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2York Central School District – Lead Testing and Reporting (S9-25-19)
… to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December … the District’s website for public review. 1 Lead Exposure Symptoms and Complications – https://www.cdc.gov/lead-prevention/symptoms-complications/index.html 2 As of December 22, 2022, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December … the District’s website for public review. 1 Lead Exposure Symptoms and Complications – https://www.cdc.gov/lead-prevention/symptoms-complications/index.html 2 As of December 22, 2022, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December … the District’s website for public review. 1 Lead Exposure Symptoms and Complications – https://www.cdc.gov/lead-prevention/symptoms-complications/index.html 2 As of December 22, 2022, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … have required it. While District officials reported the results of their initial testing through DOH’s Health … Data System (HERDS) in Cycle Two, they did not report the results for 37 water outlets that were subsequently …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … use. District officials did not report laboratory test results conducted for Cycle Two, including the results showing 19 of 82 water outlets were above the lead …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Local Sales Tax Collections Up
… Overall growth in local sales tax collections statewide in 2019 was relatively strong, according to report released … Collections across the state, totaling $18.3 billion in 2019, grew by $815 million or 4.7 percent, from the … Overall growth in local sales tax collections statewide in 2019 was …
https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collectionsNYS Pension Fund Commits $2 Billion to Climate Transition Index
… 2019 and his goal for the Fund of net-zero greenhouse gas emissions by 2040. The Fund will allocate $2 billion within … The CTI examines companies’ fossil fuel reserves, carbon emissions, green revenues, management quality and carbon … proud to work with investors to address their climate and sustainability objectives.” Earlier this year, DiNapoli …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexNYS Comptroller DiNapoli: Wall Street Profits and Bonuses Up Sharply in 2017
… Securities industry profits rose dramatically in 2017 for the second consecutive year and the average bonus paid to industry employees in New York City jumped 17 percent to reach $184,220 according … Securities industry profits rose dramatically in 2017 for the second consecutive year and the average bonus …
https://www.osc.ny.gov/press/releases/2018/03/nys-comptroller-dinapoli-wall-street-profits-and-bonuses-sharply-2017Changes in Federal Policies Pose Significant Risks for New York City's Budget
… Projected budget gaps for New York City in the coming years appear manageable, but tax changes and … by State Comptroller Thomas P. DiNapoli. "Major shifts in federal fiscal policies constitute the greatest risk to … may lie ahead, depending on the effects of what happens in Washington." The November update to the city’s four-year …
https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budgetDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today in Erie County Court after … found that Rodriguez, an audio visual equipment technician, submitted time records for working full days at … A Buffalo City School District technician pleaded guilty today in Erie County Court after …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyLife Changes: How Do I Prepare to Retire?
… of our lives in retirement, it’s important to consider how you can enjoy financial security in your retirement. By … with the exception of our New York City location, you do not need an appointment to drop off forms, pick up … records. You may be able to receive service credit for that time, but you must request it. Purchasing Service Credit …
https://www.osc.ny.gov/retirement/publications/life-changes-how-do-i-prepare-retireHerkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… sales tax exemptions. Key Recommendations Ensure project application information is supported by adequate …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectState Fiscal Year 2021-2022 Report on Preschool Special Education
The State Education Department (SED) oversees special education programs in New York State that provide services to students with a disability between the ages of 3 and 21. While most school-age students with a disability in New York receive their educational services from public school ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2021-2022.pdfEnacted Budget Report State Fiscal Year 2023-24
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2023-24 is projected to total $223.9 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2023-24.pdfAdministration and Monitoring of Financial Assistance to New York City Businesses (2021-N-6)
To determine whether the New York City Industrial Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance and whether they were followed. We also determined whether NYCIDA recaptured public benefits in accordance with the project ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21n6.pdfEnacted Budget Report State Fiscal Year 2024-25
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2024-25 is projected to total $227.2 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2024-25.pdfOpinion 89-57
… agree to pave a village street is hereby superseded. With respect to the need for competitive bidding prior to entering …
https://www.osc.ny.gov/legal-opinions/opinion-89-57