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Opinion 88-70
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Advisory (fluoridation of … 895, affd 28 AD2d 992, 284 NYS2d 836). Based upon these cases, we have stated that referenda which are neither …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 88-12
… agreement) MUNICIPAL COOPERATION -- Refuse and Garbage (joint refuse collection services) -- Competitive Bidding … a cooperative or contract basis, or for the provision of a joint service. A "joint service" is defined to mean the joint … for making contributions for retirement, social security, health insurance, workers' compensation and other similar …
https://www.osc.ny.gov/legal-opinions/opinion-88-12DiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… bargaining round. The city has budgeted $495 million by FY 2026 for the additional anticipated labor costs. The city’s … collectively could exceed $1.8 billion annually by FY 2026, on top of city-identified budget gaps. The city has …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… and trends that could impact district budgets now and in the future. It is a useful tool to better inform … about local and statewide issues.” Revenue Picture In the 2017-18 school year, districts received $40.6 billion … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… are significant concerns over funding from Washington and slowing economic growth that could jeopardize its financial position and discretionary programs if greater preparation is not … year 2025 benefited from better-than-projected revenues and savings from the lower cost of services for asylum …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growComptroller DiNapoli Releases School Audits
… reserves by $1.6 million. As a result, four reserves with balances totaling $2.9 million (48 percent of total … fund balance at levels that essentially complied with the statutory 4 percent fund balance limit. However, the … budgeted for expenditures that could have been paid for with reserve funds. Had district officials retained the same …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1DiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… The New York Daily News published an op-ed from New York State Comptroller Thomas P. DiNapoli today warning New York … a year, and is well over pre-pandemic projections when state and federal assistance are included. Budget gaps facing … federal aid not just to New York City, but to the state, the MTA and the businesses and individuals making up …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… in the city generally declined over the same period. Very small businesses were a key source of new economic … nationally, they grew by a robust 14%. Employment among very small businesses increased by 1% from 2019 to 2023, … in the outer boroughs. From 2019 to 2023, the number of very small businesses rose by at least 10% in every borough …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityState Comptroller DiNapoli Releases Audits
… The commission’s director has implemented new measures to improve its practices to promote equine health and safety … York state. However, auditors found the commission could better document daily operating policies and procedures; improve how incident information is recorded in the Equine Breakdown, …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… recreational and other natural resources," DiNapoli said. "Historic high levels of EPF spending in recent years … the next five fiscal years. Actual spending levels are at historic highs, as well. Still, increased reliance on … which establish authorized spending limits, reached a historic high in SFY 2016-17, at $302 million, as did actual …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentOther Bulletin No. 34
… Purpose To provide the State University Construction Fund instructions for … Affected Employees Employees in Bargaining Unit 96 in the State University Construction Fund with an increment code of … lump sum payment in the amount of $1,250 or $2,500. The State University Construction Fund’s Board Resolution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-34-april-2017-state-university-construction-fund-scfVI.2.B Policies/Laws – VI. Budgets
… Effective October 1, 2015, all appropriations will be fully segregated. There are two kinds of segregations within … Appropriations enacted in the 2015-16 budget will be fully segregated as available. Generate Parent Functionality … Chapter. Although DOB and OSC will, as a general rule, fully segregate as available all new appropriations at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… FirstEnergy, an Ohio-based energy producer, has agreed to produce a comprehensive report on the company’s plan to reduce greenhouse gas emissions, New … to consider innovative technologies and strategies for energy generation, including modeling the practices and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyDiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… (Fund) has committed an additional $1.2 billion to its emerging manager program, increasing the total commitment to … DiNapoli made the announcement at the Fund’s eighth annual Emerging Manager Conference. “The emerging manager program increases our access to investment …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programEthics
… of Interest of Municipal Officers and Employees [pdf] Model Code of Ethics - Local Governments [docx] Model Code of Ethics - Fire Districts [docx] Model Code of Ethics - Frequently Asked Questions [pdf] …
https://www.osc.ny.gov/local-government/resources/ethicsWyoming Central School District – Financial Management (2016M-67)
… is located in the Town of Bethany in Genesee County and the Towns of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which operates one school with approximately 115 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Merrick Union Free School District – Financial Condition (2016M-240)
… use of fund balance for the period July 1, 2014 through December 31, 2015. Background The Merrick Union Free School … by a total of $2.8 million from July 1, 2012 through June 30, 2015. The District's unrestricted fund balance exceeded … reflect the District’s operating needs based on historical trends or other identified analysis. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Chittenango Central School District – Financial Management (2016M-294)
… to ensure that the general fund’s unrestricted fund balance was within the statutory limit. District officials … were unable to demonstrate why $4.2 million in fund balance should be restricted in the debt service fund. The … realistic estimates of appropriations and the use of fund balance in the annual budgets and review all reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… period July 1, 2012 through June 30, 2016. Background The Bellmore-Merrick Central High School District is located in … districts: Bellmore Union Free School District (UFSD), North Bellmore UFSD, Merrick UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mGoshen Central School District – Financial Condition (2017M-46)
… District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, Hamptonburgh, Wallkill and Wawayanda. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46