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Opinion 88-45
… a predetermined amount. The county would be permitted to draw against the entire amount of the line all at once or in … types of obligations a municipality is authorized to issue for any object or purpose. It further directs that the … finance all or part of the cost of any object or purpose for which serial or sinking fund bonds may be issued. That …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 97-1
… in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation in county workers' compensation … of that law provides that: Each plan shall have at least two municipal corporations as participants. The county shall be one of the participants in a plan. Any . . . other public …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… a village located within two towns both towns must take part in the process …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 93-30
… lawfully committed to the sheriff's custody by a local criminal court unless the court delegates the responsibility … Atty Gen Opn No. I90-65; 1977 Atty Gen [Inf Opns] 280; Criminal Procedure Law, §§205.00[2], 500.10[4]). Thus, to the …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Area #2 – IT Security Training and Awareness – Information Technology Governance
… workforce is essential to securing electronic data and IT systems. Local governments and schools cannot protect the … New York State Office of Information Technology Services https://its.ny.gov/ New York State Office of the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessIX.7.E Disaster Assistance – IX. Federal Grants
… Assistance Accounting process will be used each time there is a disaster event. This process requires the … Assistance Accounting process will be used each time there is a disaster event …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Metropolitan Transportation Authority MTA New York City Transit Transit identified potential damage to its system and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Numbers of Homeless Population Doubled in New York
… January 2023 to January 2024, more than four times the rest of the nation. The large spike was driven by New York City and the influx of asylum seekers, but the rest of the state also had double- and triple-digit rate … eviction moratoriums, it has increased faster than the rest of the nation, more than doubling between 2022 and 2024 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… in New York City during the COVID-19 pandemic, according to a report released today by State Comptroller Thomas P. … New Yorkers fueled small business growth. Changes to how people work and how businesses operate, along with federal aid, allowed people to either start a business or expand by providing services …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityOpinion 89-65
… TOWN LAW, §§20(2)(a), 27(1); GENERAL MUNICIPAL LAW, §§801, 802(1)(b): A town attorney would have a prohibited … of the powers or duties listed in General Municipal Law, §801, unless one of the exceptions in General Municipal Law, … who has any such powers or duties (General Municipal Law, §801) and none of the exceptions contained in Article 18 are …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 90-3
Whether the allocation of county sales tax revenue required by Tax Law 1262d should be made on the basis of the full valuations used to apportion the county real property tax
https://www.osc.ny.gov/legal-opinions/opinion-90-3The Common Retirement Fund – Employer Contributions and Rates
… Comptroller Thomas P. DiNapoli is responsible for the Fund’s performance, oversight and management. The Fund, which was … contributions Over the past 20 years, approximately $219.3 billion was paid in pension benefits and the Fund’s investment income covered 73 percent of the cost. Over this …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundMaximum Reportable Days – Legacy Reporting
… be reported with a maximum of 10 days worked per two-week period. When there are two biweekly payrolls paid in the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysNew York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… state for when the economic downturn in the cycle arrives. My office will put forth a more detailed analysis in the days …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalChester Union Free School District – Information Technology (2021M-107)
… and disable any unneeded network user accounts. Monitor Internet use to ensure network users comply with the AUP. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Jefferson Central School District – Procuring Services (2021M-42)
… for services. Officials paid: $135,000 to 10 of the 14 service providers reviewed without seeking competition. $6,410 to an employee’s private business for lawn care services without public written disclosure of his …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Belleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) … to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE Act …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingTown of Union Vale - Payroll (2018M-31)
… individuals. Direct supervisors did not always sign time sheets as required. Key Recommendations Consult with counsel …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Belleville-Henderson Central School District - Information Technology (2019M-128)
… (PPSI) was adequately protected from unauthorized access, use and loss. Key Findings District officials did not … use IT resources. Develop written procedures for managing access to the network and financial application. Develop and … PPSI was adequately protected from unauthorized access …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019m