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Opinion 95-23
… claim as required by section 119 of the Town Law (34 Opns St Comp, 1978, p 168; 1971 Opns St Comp No. 71-659, unreported). The town board's or the town … [2]; see People v Barnes , 114 NY 317; see also 1971 Opns St Comp No. 71-659, unreported; 26 Opns St Comp, 1970, p …
https://www.osc.ny.gov/legal-opinions/opinion-95-23DiNapoli: Thruway Authority Toll Increases Should Be Last Option
… (Thruway) has proposed a multi-year schedule of systemwide toll increases to begin in 2024, but a new report from State … Thruway to first improve its operations and maximize non-toll revenues. DiNapoli’s office reviewed a decade of the … tolling and TBM issues . Before asking system users to pay more, the Thruway should address its implementation …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionXII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… professions, including Armored Car or Security Guards, Real Estate Professionals and Private Investigators. In addition … Athlete Agents Private Investigator Bail Enforcement Agent Real Estate Appraiser Barber Real Estate Broker Bedding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsOpinion 2005-9
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School … those districts on the central high school district board. In a common district having a sole trustee, the sole trustee … the common district on the central district board, and in a common district having three trustees, the board of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9DiNapoli Report Examines Troubling Child Poverty Trends
… A new report by State Comptroller Thomas P. DiNapoli details troubling child poverty trends across the state, including a child poverty rate that is one of the … A new report by State Comptroller Thomas P DiNapoli details troubling child …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsOpinion 88-28
… York , 257 AD 219, 13 NYS2d 119, reversing 170 Misc 14, 9 NYS2d 760; In re Gainsway , 66 Misc 521, 123 NYS 966). In accordance with this rule, in …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Payroll Users Group Organizational Charter
… Article I. NAME The name of this organization will be the New York State Payroll Users … Payroll Office. The Steering Committee shall select a Chair and a Vice Chair from among its membership. With the exception of OSC, …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterOpinion 88-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. FIRE COMPANY- Powers and Duties (submission of books and records for audit) FIRE PROTECTION AND … a village has authority to audit or require the audit of the books and records of the incorporated fire company …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Comptroller DiNapoli Releases School Audits
… balance for the district has consistently exceeded Real Property Tax Law limits. The district’s unrestricted fund …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Opinion 91-33
… of Taxation and Finance) CRIMINAL PROCEDURE LAW, §520.15(1)(a); CIVIL PRACTICE LAW AND RULES, §2601; 2 NYCRR 70.10, … received by a county treasurer pursuant to CPL, §520.15(1)(a) and moneys paid into court received by a county … paid into court. Specifically, you asked the following: 1. Must cash bail paid into court pursuant to Criminal …
https://www.osc.ny.gov/legal-opinions/opinion-91-33DiNapoli Releases Economic Report on the Bronx
… The COVID-19 pandemic hit the Bronx harder than any other borough by several measures, according to an economic analysis released today by New York State … The COVID19 pandemic hit the Bronx harder than any other …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxFederal Impact: Travel and Tourism to New York – Federal Funding and New York
… Number of Overseas Travelers to the U.S. Declines In 2025, there were 34.3 million visitations by overseas … New York, there was a net decline of 2.9 percent. 8 In the North Country, state park attendance decreased by a net of … declined through September (see Figure 8). While the North Country had the highest rate of decline, 1.9 percent, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-travel-and-tourism-new-yorkStatement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General
… defender of the rights of our citizens. I congratulate her on this historic appointment and commend President Obama for his wise choice. …
https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorneyDiNapoli: Fiscal Stress Remains Low Among Villages
… System has identified 10 villages and two cities in New York in some level of fiscal stress in 2017. The system … "Our indicators show fiscal stress is relatively low among New York's villages," said DiNapoli. "I continue to encourage … recent round of scoring also assessed the 17 cities in New York with non-calendar fiscal years. This is the fifth …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesOversight of Campus Foundations (Follow-Up)
… included in our initial audit report Oversight of Campus Foundations (Report 2016-S-93 ). About the Program The … and functions that are not specifically vested with the campus. Generally, foundations receive and manage donations and make these resources available to the campus to support approved programs and activities. In 2017, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followThe 80/20 Housing Program (Follow-Up)
… Purpose To determine the extent of implementation of the recommendation in our initial audit report, The 80/20 … To determine the extent of implementation of the recommendation in our initial audit report The 8020 …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… “moderate fiscal stress” and four villages as “susceptible to fiscal stress.” “Our indicators show fiscal stress remains … low among New York's villages, while some cities continue to struggle,” said DiNapoli. “Local officials are encouraged to continue to be mindful about how budget practices today impact budgetary solvency in the …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdOpinion 88-32
… the name, office, address, office phone number, and office hours of the town clerk. You have asked whether it is a … stating the name, phone number, address and office hours of the town clerk. Initially, we note that there is no … newspaper stating the clerk's name, office address, office hours and phone number (see Town Law, §30, describing powers …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… State agencies and streamline services. ITS is responsible for providing centralized information technology (IT) … Information Security Office (EISO) is responsible for oversight and coordination of security services. ITS … self-assessment questionnaire or third-party compliance report, which are necessary to ensure that all risks have …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsState Comptroller DiNapoli Releases Municipal Audits
… reconciliation duties are segregated. As a result, the administrative assistant records and deposits cash receipts, … such as reviewing monthly reports or reviewing the administrative assistant's work. Eggertsville Fire District – …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1