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XIV.14.L Asset Retirement Obligations – XIV. Special Procedures

An asset retirement obligation ARO is a legally enforceable liability associated with the retirement ie permanent removal from service of a tangible capital asset

https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligations

State Comptroller DiNapoli Releases Audits

… and possibly fraudulent Medicaid claims that were submitted by the six affiliated dentists. The affiliated … and possibly fraudulent Medicaid claims that were submitted by the six affiliated dentists …

https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-audits

Opinion 92-20

… a town may impose a license fee on concerts which take place during the running of a county fair on the fairgrounds. … also utilized as a speedway, and for concerts which take place on a regular basis during the summer. You state that … of exhibitions, performances or entertainments in any place within the town" (Town Law, §136[3]; see also Municipal …

https://www.osc.ny.gov/legal-opinions/opinion-92-20

Opinion 94-7

… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICES -- Fees (imposition of … department and may not supersede the prohibition contained in General Municipal Law, §209-b(4) pursuant to its home rule … A squad generally may render emergency ambulance service in cases of fires, accidents, calamities or other emergencies …

https://www.osc.ny.gov/legal-opinions/opinion-94-7

State Contract and Payment Actions in October

… In October, the Office of the State Comptroller approved … of the East Bathhouse at the Jones Beach State Park in Nassau County. $3.7 million with S&L Specialty … Inc. to replace the windows at the Buffalo Armory in Erie County. $2.5 million with Liro Engineers Inc. for as …

https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-october

State Contract and Payment Actions in December

… Technology Enterprise Corp. for engineering and analysis services for the Statewide Health Information Network of New … $4.1 million with Picone Construction Corp. for renovation of the Long Point Bath House in Chautauqua County. … Inc. for construction management services related to the renovation of Jewett Hall at SUNY Fredonia in Chautauqua …

https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-december

DiNapoli Releases Bond Calendar for the Third Quarter

… to changes in program needs and market conditions. It is also contingent upon execution of all project approvals required by law. The schedule is released by the committee to assist participants in the …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-bond-calendar-third-quarter

DiNapoli Releases Bond Calendar for First Quarter

… to changes in program needs and market conditions. It is also contingent upon execution of all project approvals required by law. The schedule is released by the Securities Coordinating Committee to …

https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-bond-calendar-first-quarter

State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget

… path and able to navigate the challenges ahead. My office will continue to carefully monitor economic …

https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budget

Opinion 91-54

… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … ART XVI, §1; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8): In the absence of State legislative authority, a village may … to impose an excise tax on occupancy of certain premises in order to make subsidies to a housing authority; McKinney's …

https://www.osc.ny.gov/legal-opinions/opinion-91-54

State Comptroller DiNapoli Releases Municipal Audits

… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases State Audits

… also determined that changes were necessary to reduce the number of overturned HRA determinations and costly, and in … Contract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises (MWBE) (2014-S-76) The Thruway has not accurately …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0

State Comptroller DiNapoli Releases Municipal Audits

… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits

Opinion 98-5

… GENERAL MUNICIPAL LAW, §§800[2], [3], 801, 802, 803, 806: An elective county coroner, who is also a funeral … or duties. When an interest is not prohibited, section 803 generally requires written public disclosure of the … or her interest in the contract in accordance with section 803 of the General Municipal Law 1 . The county, however, …

https://www.osc.ny.gov/legal-opinions/opinion-98-5

DiNapoli: Extreme Weather and Disaster Response Costs Rise in NY

… A new report from State Comptroller Thomas P. DiNapoli found the frequency of severe weather in the state is growing, taking a toll on New York’s … A new report from State Comptroller Thomas P DiNapoli found the frequency of severe weather in the state is growing taking a toll on New Yorks …

https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-ny

Conflicts of Interest of Municipal Officers and Employees

… public capacity, must have certain powers or duties with respect to the contract; and (4) the situation must not fit … only if you have certain official powers or duties with respect to that contract. To have a prohibited interest in a … dependent or contingent on any action by the agency with respect to these matters. Fees based upon the reasonable …

https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employees