Search
Opinion 91-53
… fixed, however, may not exceed the amount set forth in the notice of hearing on the preliminary budget unless a local … of deputy supervisor is not required to be listed in the notice of hearing on the preliminary budget. (3) A town board … additional salary in excess of the amount set forth in the notice of hearing on the preliminary budget for the highway …
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 …
https://www.osc.ny.gov/legal-opinions/opinion-95-17DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… working with its unions to hold down the growth in health insurance costs. The city reports that it achieved health insurance savings of $400 million in FY 2015 and has nearly … $1.4 billion in FY 2015. The city added a record 120,000 jobs during calendar year 2014 and is on track to add more …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthOpinion 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-91-31DiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… damaged ceilings and walls, water leaks, and missing smoke and carbon monoxide detectors. Auditors identified over $32,000 in unallowable … multiple nights of lodging. The company also spent $14,000 on a holiday party, coffee and food unrelated to providing …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli: Former Hannibal Fire Chief and Father Arrested
… County District Attorney Anthony J. DiMartino, Jr., and the New York State Police today announced the arrest of former Hannibal Fire Chief Chris Emmons for … and a volunteer firefighter, for stealing over $2,500 from the fire company. “The Emmonses allegedly diverted money …
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
… of 2015 at $11.3 billion, the strongest first half since 2011, and may have positioned New York City’s securities industry for a … recent economic developments, according to a report issued by New York State Comptroller Thomas P. DiNapoli … of 2015 at $113 billion the strongest first half since 2011 and may have positioned New York Citys securities …
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
In the event that an 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
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
… from the General Fund to the Dedicated Infrastructure Investment Fund, $617 million lower than the most recent …
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
… Although year-to-date collections continue to lag prior year results, tax … through February were $758.4 million higher than forecast in the most recent Division of the Budget (DOB) update to the … Although yeartodate collections continue to lag prior year results tax collections through February …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsFacilitated Programs to Assist Small Businesses
… the New York City Department of Small Business Services (SBS) provided available services under programs to small … period from July 2019 to November 2023. About the Program SBS' mission is to help “unlock economic potential and create … building thriving neighborhoods across the five boroughs.” SBS contracts with outside entities known as Industrial …
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
… in tax credits to companies that pledge to expand in New York state, could not verify that many of the companies … after companies did not meet expectations to not verifying if jobs were full-time or part-time. ESD also could not … actually created jobs and did not simply shift jobs. “New York state gives away millions of dollars each year in …
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)
… Central School District (District) officials procure time and materials contracts in a cost-efficient manner and provide oversight of awarded contracts? Audit Period July … periodically seek competition for certain goods and services which are anticipated by the district on an as …
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)
… instead of a specific individual. The report includes six recommendations that, if implemented, will improve 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)
… how these outlets would be secured against use, and what remedial actions were planned or enacted. Because there … Two results in writing, as required. Finally, officials posted the Cycle Two test results of the potable water outlet … received with the draft audit report. The CAP should be posted on the District’s website for public review. 1 Lead …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… exemptions (e.g., real property, mortgage recording and sales and use taxes), to businesses to encourage various … receive IDA financial assistance, promise to create new jobs or retain existing jobs in the community and invest in … $360 million. Seven of the approved projects were granted sales and use tax exemptions and three were granted mortgage …
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)
… procurement policies and procedures. When officials do not solicit competition during the procurement of goods … procurement policies and procedures When officials do not solicit competition during the procurement of goods …
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)
… Manual (DOH guidance), we assessed whether the officials at 21 school districts (together, Districts) that had 26,099 … and Testing – Of the 6,431water outlets we identified at select areas within various buildings at all 21 Districts, that students, staff and the public may …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2NYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… Investigation’s Internet Crime Complaint Center at www.ic3.gov or by calling the Albany FBI Field Office at 518-465-7551 … by filing a complaint online at [email protected].gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… to spend millions of dollars on programs geared to support senior citizens, even during the COVID-19 pandemic when the … NYSOFA fell short on delivering those funds when more senior citizens likely needed them. Of the $30 million in … to spend millions of dollars on programs geared to support senior citizens even during the COVID19 pandemic when the …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniors