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Opinion 2004-1
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of for … ask whether the prohibition against the imposition of fees in General Municipal Law §209-b(4) applies to all emergency … 209-b(1), the squad is authorized to render services in case of accidents, calamities or other emergencies 2 in …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Comptroller DiNapoli Releases Municipal Audits
… taxes were not withheld in accordance with employees’ withholding allowance certificates and the proper amounts …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0MetroPlus Health Plan: COVID-19 Enrollment Trends
… September 2022 PDF Version Overview MetroPlus Health Plan is a prepaid health services plan and a wholly owned subsidiary of NYC … MetroPlus Health Plan is a prepaid health services plan and a wholly …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsState Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste
… Andrew Hevesi that enhances the Comptroller's ability to access state data to identify and prevent fraud, waste and abuse. The new law … enables the Office of the State Comptroller to implement a modern electronic fraud prevention and … Andrew Hevesi that enhances the Comptrollers ability to access state data to identify and prevent fraud waste and …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-joins-lawmakers-applauding-new-law-fight-government-wasteComptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… will vote against Elon Musk’s proposed 2025 pay package and all directors standing for reelection at Tesla Inc.’s … excessive, waters down the holdings of other shareholders, and gives a captive board unwarranted discretion. Musk’s … have long opposed Musk’s excessive compensation proposals, and this package continues the troubling pattern of …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersOpinion 92-21
… "services in each case" as envisioned by the statute. Indeed, for whatever reasons, the Courts have failed or have …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 92-49
… has been generally construed by the courts as: "a piece of ground enclosed for purposes of pleasure, amusement or … 727, 729, 251 NYS 577, 579); or land which "facilitate[s] free public means of pleasure recreation and amusement" ( … such appropriations will be enacted as part of the town's annual budget and generally financed with the levy of …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 92-55
… or water district outside the village the right to make connections with the mains of such village for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 95-17
… DISTRICTS -- Property (transfer of property from a town to a district without consideration) PERSONAL PROPERTY -- Disposition of (authority of town to transfer property to a district without … consideration) TOWNS -- Powers and Duties (authority of town to transfer property to a district without …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 95-15
… equal to the proportionate reduction of taxes levied for library purposes. This is in response to your request … to a school district public library; the Education Law does not expressly authorize a school district to expend … the school authorities to be a school district charge and does not authorize the school authorities to charge back any …
https://www.osc.ny.gov/legal-opinions/opinion-95-15State Comptroller DiNapoli Statement on Enacted State Budget
… It is welcome news that the Governor and the Legislature have completed work on the … as important criminal justice reforms and other programs to help New Yorkers. Still, the budget was late and provided … It is welcome news that the Governor and the Legislature have …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetOpinion 91-31
… the people of the county requires compulsory anti-rabies vaccination of all dogs within the county, the Commissioner … the limited purpose of implementing compulsory anti-rabies vaccination of dogs. Therefore, it is our opinion that a … the people of the county required compulsory, anti-rabies vaccination of all dogs, within the county, six months old …
https://www.osc.ny.gov/legal-opinions/opinion-91-31III.2 SFS Policies – III. Statewide Financial System (SFS)
… The Constitution of the State of New York Article 5 Section 1 states that “The … receipts; and To prescribe such methods of accounting as are necessary for the performance of the foregoing duties.” … The State Comptroller shall be required to audit all vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesII.2 New York State Accounting Policies – II. New York State Financial Accounting
… GAAP-based reports must be issued quarterly and annually. In addition, there are many other state statutes that govern … funds are spent. References to these statutes are included in the respective sections of this Guide where these statutes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesUnified Court System Bulletin No. UCS-322
… Purpose The purpose of this bulletin is to introduce a new Action Reason code to identify employees who receive a … Units 86, 88 and CT. Article 2, Section 37.3 of the New York State Judiciary Law, Chapter 1 of the Laws of 2023, … 86, 88 and CT. Affected employees may be entitled to a new salary and/or a new increment code effective March 30, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-stepsNYS Common Retirement Fund Announces First Quarter Results
… returns continued to buoy our investments through the opening months of the state fiscal year," DiNapoli said. "As …
https://www.osc.ny.gov/press/releases/2017/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund’s (CRF) overall return in the third quarter of state fiscal … Thomas P. DiNapoli. "The state pension fund enjoyed a solid third quarter and, barring a significant downturn, is … and strengthened the state pension fund to what it is today – a highly diversified fund with its highest ever …
https://www.osc.ny.gov/press/releases/2017/02/nys-common-retirement-fund-announces-third-quarter-resultsNYS Common Retirement Fund Announces Second Quarter Results
… mortgages (26.7 percent), private equity (7.6 percent), real estate (6.9 percent), absolute return strategies (3.2 percent) and opportunistic alternatives and real assets (1.3 percent). DiNapoli initiated quarterly …
https://www.osc.ny.gov/press/releases/2016/11/nys-common-retirement-fund-announces-second-quarter-resultsDiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… and Development (HPD), according to an audit released today by New York State Comptroller Thomas P. DiNapoli. … and Development HPD according to an audit released today by New York …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexesDiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
… Common Retirement Fund (Fund) to fellow Chipotle Mexican Grill Inc. shareholders in advance of the company’s annual … Common Retirement Fund Fund to fellow Chipotle Mexican Grill Inc shareholders in advance of the companys annual …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusion