Search
Opinion 91-32
… Mahon v Board of Education of the City of New York , 171 NY 263; Teachers' Ass'n Central High School District No. 3 v … VIII, §1 (see, e.g., Ausable Chasm Co. v State , 266 NY 326; City of Rochester v Chiarella , 98 AD2d 8, 470 NYS2d … OCRRA, are created by special act of the Legislature (see, NY Constitution, article X, §5; Plumbing, Heating, Piping and …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Opinion 90-44
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGE BOARD -- Compensation (statement of in notice of budget hearing as excluding fringe benefits) … of a village board of trustees which must be published in the notice of public hearing on the tentative budget …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 89-59
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … pursuant to Articles 12 or 12-A of the Town Law. It is further stated in Town Law, §198(3)(d) that "[s]uch … 5-A of the County Law relative to county water districts, it has been held that the authorization in County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 93-13
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … local law, the imposition of such a charge-back, nor may it by local law create a special district within the county … by local law, may authorize the charge-back, we note that it is well-settled that the power to assess and collect taxes …
https://www.osc.ny.gov/legal-opinions/opinion-93-13DiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… if they are not properly recycled. If they’re just put in the garbage and enter the waste stream, they can end up in … batteries in the state. In 2014, it gave DEC a list of 75 manufacturers that were not in the program and … on the remaining 50 manufacturers. In 2021, C2R sent DEC a list of the top 10 manufacturers that are not in its …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsOpinion 88-19
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … to maintain an action in a matter which does not affect it in its corporate character or in which it has no interest as an organ of local government (see Town …
https://www.osc.ny.gov/legal-opinions/opinion-88-19New York State Comptroller Thomas P. DiNapoli Gives Best Wishes For New Year, 01/01/15
… state forward. I'm excited about the new year and all that it will bring with it including new relationships, renewed commitments and an …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-thomas-p-dinapoli-gives-best-wishes-new-year-010115Dover Union Free School District - Information Technology (2018M-112)
… access and loss. Key Findings Employees accessed websites for social networking, shopping, travel, entertainment and … officials did not properly secure the server room. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112DiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… where they are most needed by New York’s nearly 50,000 registered EVs, leaving nearly half of the state’s counties … EV program goals. As of June 2021, there were 46,608 EVs registered in New York, but NYPA had installed just 277 public EV charging ports, or one for every 168 EVs registered in NY. It had installed another 221 workplace …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleOpinion 91-41
… specific questions which may, upon town board motion, and shall, upon petition, be submitted to referendum. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Comptroller DiNapoli Releases School Audits
… Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsOpinion 89-35
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … by local law subject to a mandatory referendum. Whether it is proper to designate the town comptroller as chief … 29 powers as treasurer to the comptroller by resolution, it is necessary to determine whether the town may accomplish …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Opinion 93-7
… services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). We are aware of no judicial decisions on the issue … to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, Municipal Corporation Law, §10.33). …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 2000-19
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … in the special act governing the association, however, if it is anticipated that the elevator will be used to … County Civil Divisions Act §612.0 et seq.). Insofar as it relates to the expenditure of foreign fire insurance tax …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19DiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… and services to promote agriculture in Central New York. It is overseen by a 13-member board, consisting of appointees … need tens of millions of dollars in renovations. It also estimated that, without changes, it could have a $410,000 shortfall in commercial lease …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… services provider that is reimbursed based on costs it reports to the state. It also runs a private day care, and early intervention and … through separate funding sources. During the audit period, it shared space with the Manhattan Star Academy, a private …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesDiNapoli Releases Subway Ridership Dashboard
… Yorkers returning to the subways are those who most need it, including many from The Bronx, Brooklyn and Queens who … ones who can least afford to lose service or pay more for it. This online tool gives riders, the MTA, elected … changed as commuting patterns shifted over the past year. It affords important insight into how communities rely on …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardDiNapoli: Monster Beverage Needs To Diversify Board
… Beverage with an approximate value of $57 million. “It’s unsettling that Monster Beverage has ignored repeated, … When a board fails to be responsive to its shareholders, it is often symptomatic of larger, systemic problems in the … Nappier said. “In 2009, in response to investor pressure, it said diversity would be a factor in considering board …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-boardDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… to be more transparent about the real estate transactions it makes,” DiNapoli said. “That should start with an accurate … in New York. The Public Authorities Law (PAL) requires it to publish, at least annually, a report listing all real property it holds and full descriptions of properties that were …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowTown of East Otto - Information Technology (2018M-156)
… IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt an acceptable … agreed with our recommendations and indicated they planned to initiate corrective action. … Town of East Otto …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156