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Lead Contamination of State Armories
… purposes. The firing of weapons inside the IFR resulted in lead dust accumulation throughout. Although IFRs in New York have not been used in more than 20 years, over time, the accumulation of lead …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesOversight of the Nourish New York Program
… The COVID-19 pandemic revealed weaknesses in the State’s food supply system and caused serious economic hardships for farms and agribusinesses. Further, food insecurity remains a reality for many New York … a temporary program in May 2020 in response to disrupted food supply chains during the pandemic – the purpose of which …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programDiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies
… Common Retirement Fund (Fund) will restrict investments in oil sands companies that have not demonstrated that they are … DiNapoli. “We have carefully reviewed companies in the oil sands industry and are restricting investments in those … in this industry, pose significant risks for investors.” Oil sands companies produce a heavy type of crude oil from …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companiesDiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… growing disparity in corporate income in the United States for years, with CEO pay rising dramatically while wages for most other company employees have remained flat," … pay has been and will continue to be a key factor for how we engage with companies going forward." According to …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payDiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… the public authority responsible for administering many of New York state’s economic development programs, has failed to fully evaluate most of its programs to determine if they are boosting the state’s … not use the data it collects to assess the effectiveness of its programs and see if the billions of dollars spent are …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsDiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… Local government sales tax collections declined by 7.1 percent in November compared to the same month last year, … to State Comptroller Thomas P. DiNapoli. November’s sales tax collections totaled $1.3 billion for local … Local government sales tax collections declined by 71 percent in November …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberOpinion 92-8
… BONDS AND NOTES -- Permissible uses (financing non-federal share of federally-aided city bridge project) -- Proceeds … (issuance of obligations to finance non-federal share of federally-aided city bridge project) HIGHWAY LAW, … and notes issued by the city to finance the non-federal share of a federally-aided city bridge project. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 2006-7
… This opinion represents the views of the Office of the State Comptroller at the time … If the town board determines that it would secure the best price obtainable or most beneficial terms for an unneeded … provider may take into account the service provider’s capital cost for the acquisition of vehicles. In this …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Payroll Users Group Organizational Charter
… Chair and Vice Chair shall each be elected at the November meeting by a majority vote of the voting members of the … from the floor will be accepted through the October meeting. Steering Committee Chair and Vice Chair elections … in a calendar year. Agencies must participate at that meeting to petition for admittance; they will also be …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterState Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste
… New York State Comptroller Thomas P. DiNapoli today thanked Gov. Cuomo and the State Legislature for enacting legislation … New York State Comptroller Thomas P DiNapoli today thanked Gov Cuomo and the State Legislature for enacting legislation …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-joins-lawmakers-applauding-new-law-fight-government-wasteComptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… at Tesla Inc.’s Nov. 6, 2025, Annual Meeting. “Elon Musk’s latest trillion-dollar pay proposal is excessive, waters down …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersOpinion 92-21
… in criminal cases (Hon. Frank C. Moore, Memorandum to the Gov. Thomas E. Dewey, re: Senate Patro. 141, Pr. 141, …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 92-49
… the courts as: "a piece of ground enclosed for purposes of pleasure, amusement or ornament" ( Perrin v New York Central … 36 NY 120, 124); "a strip of land ... set apart either for pleasure ground or for purposes of exercise, amusement or … 579); or land which "facilitate[s] free public means of pleasure recreation and amusement" ( Williams v Gallatin , …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 92-55
… AND EMPLOYEES -- Powers and Duties (performing work for private water system) VILLAGES -- Powers and Duties (services for private water systems) VILLAGE LAW, §§1-102(2), 11-1120, … village may not contract to provide, at the expense of the private owners, a village employee to perform testing of …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 95-17
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (transfer … This is response to your inquiry concerning the use, in a sewer district, of personal property owned by the town. You indicate that the town owns a supply of sand that is in excess of its own needs for the foreseeable …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 95-15
… public library with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and … share of tax refund) EDUCATION LAW, §§255(1), 259(1); REAL PROPERTY TAX LAW, §§556(6)(a), 726(1)(c), 734(1): A … v Board of Education of the Cleveland Hill Union Free School District , 97 Misc 2d 722, 412 NYS2d 100). The …
https://www.osc.ny.gov/legal-opinions/opinion-95-15State Comptroller DiNapoli Statement on Enacted State Budget
… the end of session, the procurement reforms my office has advanced will be addressed. With heightened risks to federal …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetOpinion 91-31
… under Public Health Law, §2144 to reimburse a private hospital for expenses incurred in the treatment of an individual who was injured by a rabid animal within the town in the absence of a current … is required by statute to pay bills submitted by a private hospital for treatment of an individual who had come into …
https://www.osc.ny.gov/legal-opinions/opinion-91-31III.2 SFS Policies – III. Statewide Financial System (SFS)
… To prescribe such methods of accounting as are necessary for the performance of the foregoing duties.” Guide to … to prescribe such methods of accounting as are necessary for the performance of the foregoing duties …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesII.2 New York State Accounting Policies – II. New York State Financial Accounting
… be required: (1) to audit all vouchers before payment and all official accounts; (2) to audit the accrual and collection of all revenues and receipts; and (3) to prescribe such methods of accounting … shall be required 1 to audit all vouchers before payment and all official accounts 2 to audit the accrual and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policies