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Opinion 91-53
… may not exceed the amount set forth in the notice of hearing on the preliminary budget unless a local law subject to permissive referendum is … supervisor is not required to be listed in the notice of hearing on the preliminary budget. (3) A town board may … compensation must be advertised in the notice of public hearing on the towns preliminary budget …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 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 future. The …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 95-15
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Taxes (authority of school … reduction of taxes levied for library purposes. This is in response to your request that we reconsider two prior opinions of this Office in which we concluded that a school district making a real …
https://www.osc.ny.gov/legal-opinions/opinion-95-15DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… York City’s budget is balanced for fiscal year (FY) 2016 and the out-year budget gaps are manageable under current … Control Board. “New York City’s economy is strong today and shows no signs of slowing,” said DiNapoli. “The city … The city projects budget gaps of $1.5 billion in FY 2017 and $1.9 billion in FY 2018, which are smaller than projected …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthOpinion 91-31
… exists in any county or the vicinity thereof and the New York State Commissioner of Health so certifies to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-31DiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… Comptroller Thomas P. DiNapoli has identified $32,271 in unallowable expenses and $489,616 in questionable costs that were paid by the state Office of … by Comptroller Thomas P DiNapoli has identified $32271 in unallowable expenses and $489616 in questionable costs …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli: Former Hannibal Fire Chief and Father Arrested
… Oswego County District Attorney Anthony J. DiMartino, Jr., and the New York State Police today announced the arrest of … Fire Chief Chris Emmons for allegedly stealing $18,000, and Carl Emmons Sr., Chris Emmons’ father and a volunteer … firefighter, for stealing over $2,500 from the fire company. “The Emmonses allegedly diverted money meant to …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… Wall Street’s profits were strong in the first half of 2015 at $11.3 billion, the strongest first half since 2011, and may have positioned New York City’s securities industry for a good year despite recent economic developments, according to … Wall Streets profits were strong in the first half of 2015 at $113 billion the strongest first …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startXII.5.N Processing Vouchers using the MSC01 Business Unit – XII. Expenditures
… agency must process a payment that uses the MSC01 Business Unit coding, the agency must use its own Business Unit code on the voucher header and reference the MSC01 Business Unit on the distribution line of the voucher. Agencies should … agency must process a payment that uses the MSC01 Business Unit coding the agency must use its own Business Unit code on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5n-processing-vouchers-using-msc01-business-unitDiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… 2020-21 totaled $82.4 billion — $3 billion higher than forecast by the state Division of the Budget (DOB) in the … (latest projections), and $6.8 billion higher than forecast in May 2020 (initial projections), according to the … which was $1.5 billion higher than the most recent forecast; $918 million in payments were made to eliminate all …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… through February were $758.4 million higher than forecast in the most recent Division of the Budget (DOB) update to the State Financial Plan, … through February were $7584 million higher than forecast in the most recent Division of the Budget update to the State …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsFacilitated Programs to Assist Small Businesses
… businesses with analyzing their finances, identifying the best available financial products, working with lenders to …
https://www.osc.ny.gov/state-agencies/audits/2026/04/10/facilitated-programs-assist-small-businessesState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… the entity in charge of doling out millions of dollars in tax credits to companies that pledge to expand in New York state, could … their obligations or even justify giving the businesses tax breaks in the first place, according to an audit released … their obligations or even justify giving the businesses tax breaks in the first place according to an audit released …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programGreenburgh Central School District – Procurement (2024M-147)
… may be used by districts when the district is unable to provide precise quantity requirements for a particular project due to indeterminate needs throughout a fiscal year. Under such … Board of Education (Board) designated a purchasing agent to be responsible for overseeing the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Southwestern Central School District – Claims Audit (2025M-34)
… [read complete report – pdf] Audit Objective Did the Southwestern Central School … Educational Services (BOCES) central business office (CBO).The BOCES CBO Manager assigned two BOCES employees to audit the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… – pdf] Audit Objective Did Bayport Blue Point Union Free School District (District) officials identify, report and … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingOtisco Fire District – Financial Activities (2025M-42)
… initiate corrective action. Pursuant to Section 181-b of New York State Town Law, a written corrective action plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… receive IDA financial assistance, promise to create new jobs or retain existing jobs in the community and invest in constructing new … to the Board, as required by GML. In addition, because jobs information was not recorded based on the number of …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mAvoca Central School District – Procurement (2025M-29)
… during the procurement of goods and services, taxpayers have less assurance that purchases are made in the most … during the procurement of goods and services taxpayers have less assuranc …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29School Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… of Health’s (DOH) Lead Testing in School Drinking Water Guidance Manual (DOH guidance), we assessed whether the … Developed and maintained a sampling plan to identify all water outlets for sampling or exemption, Sampled and tested all required potable water outlets for lead contamination for Cycle Two, Had a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2