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Opinion 91-32
… CONSTITUTIONAL LAW -- Gifts and Loans (application to public benefit corporation) EMINENT DOMAIN -- Compensable … for decrease in market value) STATE CONSTITUTION, ART. I, §7(a), ART. VIII, §1; PUBLIC AUTHORITIES LAW, §2045-a, et … gratitude or charity might impel a generous individual to do.... When the only impediment to legal liability lies in a …
https://www.osc.ny.gov/legal-opinions/opinion-91-32DiNapoli: 31 School Districts Designated in Fiscal Stress
… with significant financial support,” DiNapoli said. “With much of the relief funding having been spent, the number of school districts in fiscal stress has returned to pre-pandemic levels this year. As districts continue to adjust to these conditions, officials should make every …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressDiNapoli: 16 School Districts Designated in Fiscal Stress
… federal aid and growth in state aid have contributed to the declining number of school districts designated in … in fiscal stress remains low after significant increases to both federal and state aid over the past few years,” … “Although federal relief packages and state aid provided much needed assistance, school officials should remain …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressOpinion 95-12
… DEVELOPMENT AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State or federally … board of a local government or, if the governing board so delegates, the chief fiscal officer or other officer … a national banking association located and authorized to do business in New York" (General Municipal Law, §§10[1][d], …
https://www.osc.ny.gov/legal-opinions/opinion-95-12State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of Allegany-Limestone Central School District , … Thomas P DiNapoli today announced his office completed audits of AlleganyLimestone Central School District Cassadaga …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-auditsFederal Balance of Payments – Federal Funding and New York
… the federal government. This annual report calculates how much each state remits to the federal government via federal tax policy in relation to the amount each state receives back through various …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… complete report - pdf] We also released six letter reports to the following School Districts: Arlington Central School … [pdf] . Purpose of Audit The purpose of our audit was to determine whether school districts are adequately controlling access to their Student Grading Systems (Systems) for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3Half Hollow Hills Community Library - Fund Balance (2018M-127)
… maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of 2016-17 fiscal year-end, the level of unrestricted … funds. Key Recommendations Amend the Library’s policy to address the maintenance of surplus funds, how they will be …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public safety, according to a report issued today by New York State Comptroller Thomas … New York are facing an estimated $360 million price tag to fix locallyowned dams that are considered a high or …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsDiNapoli: State Needs to Improve Services for Vulnerable Adults
… The State Office of Children and Family Services is not adequately overseeing adult protective … the state. Referrals, which can come from anyone whether a family member, a neighbor or a bank employee, fell … The State Office of Children and Family Services is not adequately overseeing adult protective …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-state-needs-improve-services-vulnerable-adultsVillage of Washingtonville – Budget Review (B26-6-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … the Village of Washingtonville (Village), subject to the provisions of Local Finance Law (LFL) Section 10.10, to issue debt not to exceed $4.5 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Unified Court System Bulletin No. UCS-360
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … the eligibility criteria as follows: If the Payroll Status is Active or Leave with Pay on 03/26/2026, OSC will insert a … salary on each inserted row for employees in Agency 05680 is determined using the charts above – See OSC Actions . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-360-april-2026-salary-increase-judges-justices-and-new-york-cityState Agencies Bulletin No. 2363.1
… Bulletin 2363 Purpose: The purpose of this bulletin is to provide agencies with information and instructions for … submitting the request for reissuance if an address change is provided by the employee in the Corrected Address section … NPAY529 (Agency’s Address Listing). If the agency address is not correct, agencies must email [email protected] …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23631-outreach-and-escheatment-2024-uncashed-nys-payroll-checksEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… bill for facility usage.) For Tolls by Mail, the license plate images are used to retrieve the motorist’s registration … that cannot be collected. Examples include license plate images that are not captured or are illegible, and legible license plate images for which TBTA does not have an agreement with …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsWall Street Bonuses and Profits Decline in 2015
… in New York City’s security industry declined by 9 percent to $146,200 in 2015 as industry-wide profits declined by 10.5 percent, according to an estimate released today by New York State Comptroller … said. “While the cost of legal settlements appears to be easing, ongoing weaknesses in the global economy and …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015DiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… Inadequate oversight of a New York City rental assistance program is leading to … permanent housing for homeless people and those at risk of homelessness, according to an audit released today by New … P. DiNapoli. The audit found the New York City Department of Social Services (DSS) is not properly managing the City …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingOversight of the Title Insurance Industry
… Objective To determine if the Department of Financial Services (DFS) … against future claims for any unknown defects in the title to the property at the time of sale. The cost of title … noted by DFS officials in a January 2018 written statement to the Assembly Standing Committee on Insurance. For 2016, …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryOpinion 99-5
… SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative library system) -- Powers and … with cooperative library systems are not required to be so limited in scope. In a memorandum in support of the bill … by the Board of Regents and through these library systems much better library service can be provided to the residents …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Oversight of School Fire Safety Compliance
… Purpose To determine if the State Education Department (Department) is providing effective oversight to ensure school compliance with required fire safety … To determine if the State Education Department is providing …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceOversight and Enforcement of the Rechargeable Battery Law
… nickel and silver, and lithium-ion, all of which can pose a threat to the environment and human health and safety … The Department, through its Bureau of Waste Reduction and Recycling’s Product Stewardship and Waste Reduction Unit, is …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-law