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State Comptroller Thomas P. DiNapoli Statement on Federal COVID-19 Relief Plan
… with childcare and for small businesses desperate to stay open, we’ve received critical aid from the federal … economy needs right now. It also puts us on stable ground to avoid harmful cuts. The state and city must now use this aid as a bridge to put their finances on sustainable fiscal paths, to be …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-thomas-p-dinapoli-statement-federal-covid-19-relief-planFlorida Union Free School District – Information Technology (2017M-146)
… through June 9, 2017. Background The Florida Union Free School District is located in the Towns of Goshen and Warwick … Florida Union Free School District Information Technology 2017M146 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… partners might take to help bridge that funding gap.” Recent Report MTA 2025-2029 Capital Program Scenarios …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programState Agencies Bulletin No. 285
… Purpose To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding. Affected … To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxOpinion 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-88-51Information for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/pdf/information-for-town-officials.pdfOpinion 91-64
… Opns St Comp No. 80-415, p 120; see Walton v New York , 26 App Div 76, 49 NYS 615 [1898]). However, this does not mean …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 2001-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … property. A fire district, however, may not offer rewards in connection with other matters. 1982 Opns St Comp No. … called to suppress. We also concluded, however, that the best course of action for fire district officials may be to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Seaford Union Free School District – Capital Assets (2024M-112)
… $3,604, including three iPads and a laminator. 22 graphics cards 1 and 20 computers purchased during the audit period … with District officials, and determined that 15 graphics cards were returned to the vendor and three graphics cards totaling $2,135 could not be returned because they were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Opinion 88-71
… arising from nonpayment of water rents to compromise a claim) CLAIMS -- Compromise or Settlement of (waiver of … owner relative to the accuracy of his water bill. This is in reply to your letter concerning the waiver of penalty … added to the user's city tax bill. Under the city's water rent schedule, most residences, including apartments, are …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Contract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… Purpose To determine whether the New York State Thruway Authority is monitoring its contractors to ensure they are actively working to reach participation goals for minority- and women-owned … York State Thruway Authority is monitoring its contractors to ensure they are actively working to reach participation …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedMarketing Service Performance Monitoring
… 1, 2011 through November 6, 2014. Background ESD’s mission is to promote a vigorous and growing economy, prevent … ultimately responsible for ensuring that the contract is necessary and accomplishes its intended purpose, and for … contract amount to $211.5 million. Of this, $36.5 million is specifically targeted to promote tourism and business in …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringDiNapoli: MTA Budget Continues to Face Serious Risks
… The Metropolitan Transportation Authority is expected to … released today by State Comptroller Thomas P. DiNapoli. “The MTA’s ambitious capital program promises significant … on borrowing will also place additional pressure on the operating budget, which already faces risks. Unless the …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksState Comptroller DiNapoli Releases School District Audits
… and services totaling was $3.3 million during the audit period and $3.2 million was unsupported or for unbudgeted …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsOpinion 2001-15
… obligations, rights, and other intangibles (see, e.g., In re Acrylite Plastics Inc ., 144 F Supp 492 [SDNY]; see also …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 95-31
… police chief must be fixed at an amount at least equal to that which the prior chief would have received had he or she not declined to receive increases pursuant to General Municipal Law, §207-m. This is in response to your … salary for the new chief must be fixed at an amount equal to that which the prior chief would have received had he not …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 93-20
… by another town officer. Such a local law would be subject to mandatory referendum in the case of an elective receiver. … transferring moneys from the receiver of taxes' account to another account. Pursuant to Town Law, §37(1), a town receiver of taxes, within 24 …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 94-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWNS -- Powers and … state the views, opinions or positions of such individuals on matters involving the board on which they serve. Moreover, … NYS2d 675; Schulz v State, 148 Misc 2d 677, 561 NYS2d 377 app dsmd 175 AD2d 356, 572 NYS2d 434, lv den 78 NY2d 862, 578 …
https://www.osc.ny.gov/legal-opinions/opinion-94-5State Comptroller DiNapoli Releases Municipal & School Audits
… to aid in the monitoring of its fiscal performance. The 2024-25 tentative budget includes sewer meter rents revenue of … in the financial software for 2022-23 or 2023-24. The 2024-25 tentative budget includes personal services of $3.4 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2005-3
… 109-b: A union free school district is not authorized to construct, or enter into a lease for the construction of, a parking garage to be used primarily for commercial purposes. In addition, a … a building currently in use for school district purposes, to be reacquired by lease-purchase agreement. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3