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Opinion 92-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (necessity to address only a single subject) -- Terms of Office (single local law may increase terms of several … Whether a town in a county not having a board of supervisors may by the adoption of a single local law …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 90-41
… -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE LAW, §§14-1400, … petition of property owners pursuant to the provisions of section 264 of the former Village Law (Village Law of 1909). Section 264 provided for the entire cost of constructing the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 88-38
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §8022: … counties and other municipalities including the City of New York are exempt from the filing fees imposed in …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 2007-8
… district under a contract with the town ( see 1987 Ops St Comp No. 87-28, at 46). While a town may not … of the fire company ( see Opn No. 87-28, supra ; 1988 Ops St Comp No. 88-55, at 111). In addition, we note that …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2009-1
… fire district commissioner as appointed treasurer) GENERAL MUNICIPAL LAW §§ 800(3), 801, 806; TOWN LAW §§ 174, 175: … district treasurer. Town Law § 174 (2) provides for the election of a fire district treasurer for a term of three … municipality ( see General Municipal Law §§ 800 [3], 801 [last sentence]; see also e.g ., 2000 Ops St Comp No. 2000-12, …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Unexpected Delays and Events
… unexpected delays or events, including addressing the needs of its passengers and reassessing and revising its … and various plans for addressing incidents. To address the needs of its passengers during an incident, the LIRR, as part … over a 2½-year period and found that, in some cases, the needs of passengers were not adequately addressed. All …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… DOCCS also requires officers to obtain an updated digital photo of each SIST respondent every 90 days and any time a … Auditors also reviewed the timeliness of SIST offender photo updates. Photos of SIST offenders are supposed to be … a month late. At the time of the audit, one respondent’s photo had not been updated in almost a year. The …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… of Temporary and Disability Assistance (OTDA) needs to improve its oversight of local departments of social services … of Temporary and Disability Assistance OTDA needs to improve its oversight of local departments of social services …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersOpinion 92-37
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain … COMPTROLLER -- Powers and Duties (approval of extension of fire district) TOWN LAW, §§172-d, 173: The extension of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: MTA Budget Outlook Improves
… The Metropolitan Transportation Authority (MTA) is on … unanticipated resources now expected to be available over the course of the financial plan period, yet it still plans … The Metropolitan Transportation Authority MTA is on stronger …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… New York City Parks Department facilities have barriers to people with disabilities and many don’t meet ADA standards, according to an audit by State Comptroller Thomas P. DiNapoli. “Federal law demands equal access to public spaces, but we found hundreds of barriers to people …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesOpinion 89-9
… to a creditor or to a person who has paid or incurred the funeral expense of the decedent. Payment may not be made … to a creditor or to a person who has paid or incurred the funeral expenses. The affidavit must show that the decedent …
https://www.osc.ny.gov/legal-opinions/opinion-89-9State Comptroller DiNapoli Releases Municipal & School Audits
… the board did not perform adequate annual audits. Village of Skaneateles – Claims Auditing (Onondaga County) While the … not adequately supported or were paid without approval. Of the 348 claims reviewed totaling approximately $2 million, … properly approved, supported and for appropriate purposes. Of the 136 charges totaling $70,570 reviewed: 86 charges …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… of compliance with the state’s dam safety regulations to guard against potential costly and life-threatening failures, according to an audit released today by New York State Comptroller … DiNapoli. “Dam failures are rare in New York, and we want to keep it that way,” DiNapoli said. “The New York State …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesHoltsville Fire District – Financial Management (2025M-4)
… [read complete report – pdf] Audit Objective Did the Holtsville Fire District (District) Board of … balanced budgets based on historical data or known trends in which recurring revenues finance recurring expenditures. … million as of December 31, 2023. Audit Summary The Board did not adopt budgets with reasonable estimates or properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Opinion 2000-23
… and who is a member of a negotiating unit, receives a 4% pay increase, and other officers in the bargaining unit … that after these pay increases, the investigators' base pay will exceed that of the sergeant, but not that of … provides, in pertinent part, as follows: … whenever the base salary or other compensation of the permanent full-time …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23State Comptroller DiNapoli Releases Municipal Audits
… billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall St. Profits Soared in First Half of 2020
… COVID-19 pandemic, the securities industry saw its pretax profits reach $27.6 billion in the first six months of 2020, … interest rates and rising volume in trading drove profits dramatically upward to a level hard to imagine in … provides an outsized source of revenue, but the rising profits on Wall Street are disconnected from the pain being …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020Opinion 95-28
… by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing investment … irrevocable letter of credit issued by a Federal Home Loan Bank. A local government may not authorize such an investment … irrevocable letter of credit issued by a Federal Home Loan Bank (hereinafter "FHLB"). General Municipal Law, §11 …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 88-65
… AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow account. Prior opinions, … whom a town collecting officer must provide a tax receipt when taxes are paid from a mortgage escrow account. You have …
https://www.osc.ny.gov/legal-opinions/opinion-88-65