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DiNapoli Statement on Proposed Federal Budget
… budget will hurt New Yorkers. I urge the Administration to provide the details as soon as possible so New Yorkers and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-statement-proposed-federal-budgetOpinion 2006-8
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … be financed from the fund. In reaching this conclusion, we are aware that General Municipal Law §6-p(7)(a) provides … 1996; Letter from Senator Hoblock to Michael C. Finnegan, Esq., Counsel to the Governor, July 15, 1996, regarding S. …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2002-17
… the opinion. PUBLIC CONTRACTS -- Award (of prime contract to construction manager) -- Coordination of Work (by … Specification Requirement (award of prime contract to construction manager) GENERAL MUNICIPAL LAW §§101, 103: A firm may not be engaged both as construction manager to act on behalf of a town in coordinating the work of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 99-16
… and a bank that will act as the custodian of the collateral pledged by the depository bank as security for the … Municipal Law, §10[3][a]). If the securities pledged as collateral are not registered or inscribed in the name of the … to secure the local government's interest in the collateral. In addition, subdivision 3 states that "[s]uch …
https://www.osc.ny.gov/legal-opinions/opinion-99-16State Comptroller DiNapoli Releases Municipal & School Audits
… be lost, stolen or misappropriated without detection. For example, the amount of municipal waste collected, as … earned leave accruals. Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (Chenango County) Officials … not adequately secure or properly procure fuel and motor oil inventories. Had officials properly administered these …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… board did not ensure that officials and employees procured goods and services in accordance with the procurement policy. … the last 10 years, the city’s outstanding debt has grown 22.4 percent and the city’s debt service payments have risen …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-35
… to pre-empt the subject matter of the proposed local law ( Con Ed v Town of Red Hook , 60 NY2d 99, 468 NYS2d 596; Belle …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Opinion 88-19
… The authority for towns to participate in litigation is found in Town Law, §65. Subdivision 1 of section 65 … Rather, the institution of a legal action by a town is generally permitted only if the property or governmental … have standing to maintain any action or proceeding which is brought to challenge a determination made by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 90-44
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … hearing on the tentative budget refers only to the salary, or fixed, periodic cash consideration, proposed to be paid, exclusive of the cost or value of fringe benefits. This is in response to your …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 89-59
… (authority to impose water rates to raise both operation and maintenance and capital costs) WATER DISTRICTS -- Capital Costs … (authority to impose water rates to raise both operation and maintenance and capital costs) TOWN LAW, §§198(3)(d), … a town water district may raise the cost of both operation and maintenance and debt service solely by the imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a … You ask whether a county containing several towns and one city may charge-back to the individual towns within the … patrols only in the area of the county outside of the city. County Law, §650(1) states that "[t]he sheriff shall …
https://www.osc.ny.gov/legal-opinions/opinion-93-13DiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… actually happening or whether they’re going out with the trash where they put New York’s environment, public health … waste stream and were the cause of a six-alarm fire on a trash barge in December 2021. DEC is responsible for … rechargeable batteries and three did not have a collection bin. There are at least 1,248 more retailers that may be …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsStandard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… Just as hourly or salaried positions must have standard work days , elected and appointed officials must have them too. Your governing board establishes standard work days by adopting and posting a Standard Work Day and Reporting Resolution for Elected and …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionState Comptroller Thomas P. DiNapoli Statement on Executive Budget
… over $20 billion through State Fiscal Year 2027-28, it is important that actions are taken to improve the long-term … and these funds should be retained for emergencies. It is important to develop clear guidelines on the appropriate … greater accountability to the public. It’s time this issue is addressed before it hinders the state’s ability to …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetTransportation – 2021 Financial Condition Report
… to excellent, a 1.0 percentage point increase since 2019. Bridge Conditions Have Improved Since 2016, But Are Worse … State was responsible for maintaining 8,528 bridges.* A bridge is considered to be in poor condition (previously … to one or more major components. The fact that a bridge is in poor condition does not imply that it is unsafe …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationTransportation – 2022 Financial Condition Report
… to excellent, a 2 percentage point increase since 2020. Bridge Conditions Have Improved Since 2017, But Are Worse … State was responsible for maintaining 8,527 bridges.* A bridge is considered to be in poor condition (previously … to one or more major components. The fact that a bridge is in poor condition does not imply that it is unsafe …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationCopiague Union Free School District - Information Technology (2023M-150)
… nonstudent network user accounts and financial software access controls. Key Findings District officials did not … nonstudent network user accounts and financial software access controls. As a result, data and personal, private and … by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Village of Nichols – Financial Condition (2013M-50)
… to unforeseen expenditures of this magnitude other than to hope that it might get some revenue source, like Federal or …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Town of Salina – Information Technology (2013M-256)
… March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256State Agencies Bulletin No. 306
… used reports or data requests. The new queries, described in the attached listing, are grouped into these five … can run these queries to obtain the results described in the attachment. If it is necessary to modify a query, it … to save a public query as a private version are included in the attachment. Questions Refer to the PS Query training …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-database