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Opinion 2005-3
… FACILITIES -- Construction of (by school district) REAL PROPERTY -- Sale (leaseback of occupied building by school … district purposes, to be reacquired by lease-purchase agreement. This is in reply to your letter asking whether a … would be managed by a private firm, under a lease-management agreement. Alternatively, you ask whether a school …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 2002-16
… a proposed contract has been provided, we generally do not, in our advisory opinions to local governments, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 99-7
… and 146, pp 51 and 151, respectively, may be used for land for firefighters' park and installation dinner; 1979 …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Opinion 95-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial agreements provided by the …
https://www.osc.ny.gov/legal-opinions/opinion-95-32State Contract and Payment Actions in December
… build-out of an advanced packaging operation for the NY Power Electronics Manufacturing Consortium Center in … $3.4 million to Tappan Zee Constructors, LLC for the New NY Bridge Project. $1.3 million to HNTB New York Engineering … and NY 17 Interchange in Broome County. $2.1 million to Marcy Excavation Services, LLC for parking lot improvements …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-decemberState Contract and Payment Actions in May
… Family Services $17.2 million with Turnpike Redevelopment Group, LLC for lease space in the city of Rensselaer. $5.3 …
https://www.osc.ny.gov/press/releases/2018/06/state-contract-and-payment-actions-mayOpinion 88-34
… §1660, whether it be done by ordinance, order, rule or regulation, must be accomplished in accordance with the … the violation of any local law, ordinance, order, rule or regulation adopted pursuant to the Vehicle and Traffic Law is … Law, §131 defines a town ordinance to include a "rule or regulation of the town board for the violation of which a …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 88-51
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (procedure for abolition of); (use of … lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a repair reserve fund may be expended for the dredging of a … annually or at shorter intervals. Where all moneys in a repair reserve fund have been expended and the town board has …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 88-74
… LAW, §57.07; COUNTY LAW, §226; GENERAL MUNICIPAL LAW, §§72, 72-b, 77-a; NOT-FOR-PROFIT CORPORATION LAW, §1405; TOWN LAW, … for veterans of the armed forces (General Municipal Law, §§72, 72-b, 77-a; Not-For-Profit Corporation Law, §1405; County …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 88-8
… MUNICIPAL LAW, §§800(3)(c),(d), 801(1); TOWN LAW, §176(4-a): A fire district commissioner who is also the president … a local automotive dealership to service its vehicles if a member of the board of fire commissioners is the president … of the automotive dealership and abstains from voting with respect to any matters relating to the service …
https://www.osc.ny.gov/legal-opinions/opinion-88-8State Contract and Payment Actions in November
… – Design & Construction $2.5 million with Sweet Group LLC to construct the Civil Admissions Suite at the Manhattan … Fairgrounds in Onondaga County. Office of Information Technology Services $3 million with cb20 for the purchase of … Jefferson Counties. $11.3 million with Concrete Applied Technologies Corp. for pavement rehabilitation in the towns …
https://www.osc.ny.gov/press/releases/2024/01/state-contract-and-payment-actions-novemberState Contract and Payment Actions in June
… the Mental Health & Substance Abuse Program of the Empire Plan. State Education Department $1.3 billion in general aid …
https://www.osc.ny.gov/press/releases/2023/07/state-contract-and-payment-actions-juneState Comptroller DiNapoli Releases Municipal Audits
… with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and … and exceeded its authority under New York State Town law by authorizing the supervisor to pay all expenditures … County) The board did not properly audit claims prior to payment or ensure written quotes were obtained as required. …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… and financial software access controls were adequate to protect district IT systems and data from unauthorized … access control weaknesses were communicated confidentially to officials. In addition, the district had 250 unneeded … permissions in the financial software, which allowed them to potentially control all phases of financial transactions. …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Contract and Payment Actions in July
… In July, the Office of the State Comptroller approved 1,232 contracts for state … at Open Book New York . Major Contracts Approved Office of Court Administration $17.8 million with 140-150 Grand … LLC for a strategic digital marketing partner. Office of General Services $61 million with Accenture LLP for a …
https://www.osc.ny.gov/press/releases/2022/09/state-contract-and-payment-actions-julyXVI.3.E The Reporting Entity – XVI. Financial Reporting
… Section 2100 – Defining the Financial Reporting Entity Process and Document Preparation: BACKGROUND New York State is … and New York State Horse Breeding Development Fund Corporation Albany Convention Center Authority Capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… state governments, limit eligibility and reduce the value of future benefits according to a new report by State … and 2023. Almost 3 million New Yorkers relied on SNAP as of March 2025. “The state has made meaningful efforts to … or even retain these efforts if Washington shifts billions of dollars in costs to New York,” DiNapoli said. “If this …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… New York State Comptroller Thomas P. DiNapoli and Westchester … to weed out those who would steal from the people of New York. Our Investigations Division Economic Crimes Bureau, … so we prosecute them to the fullest to get justice for all New Yorkers.” About the Office of the State Comptroller’s …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsState Comptroller DiNapoli Releases Municipal Audits
… the district. As a result, assessments charged to district property owners were higher than necessary. For access to …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of N.J. Man Implicated in Theft of $78,000 in New York State Pension Benefits
… Eric T. Schneiderman today announced the sentencing of Terence Fitzpatrick, 53, of Monmouth County, N.J., … died in 2003, with his wife collecting benefits until her death in 2006. Fitzpatrick, who had been acting as power of … to access the account and withdraw pension benefits paid on Sullivan’s behalf during a six year period between …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-sentencing-nj-man-implicated-theft-78000-new-york-state