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New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… than 162,000 New York families per month received over $547 million in federally funded cash benefits from TANF, with … than 162,000 New York families per month received over $547 million in federally funded FA cash assistance benefits, …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeOpinion 91-38
… non bidders. General Municipal Law, §102 provides that, notwithstanding any inconsistent provision of any general, … 1991 Opns St Comp No. 91-1, p 1). Further, even if the "notwithstanding" clause in subdivision 1 is not intended to …
https://www.osc.ny.gov/legal-opinions/opinion-91-38State Comptroller DiNapoli and Rockland District Attorney Walsh Announce Guilty Pleas of Middletown Resident for Larceny
… Ricardy Cesar, 54, of Middletown, N.Y., pleaded guilty in Rockland County Court before Judge Larry J. Schwartz to … pay back the money. “Mr. Cesar tried to fake a lost check in an effort to scam the state’s retirement system,” DiNapoli … get another check for the same amount. Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-and-rockland-district-attorney-walsh-announce-guilty-pleas-middletownOpinion 95-5
… equipment and costs necessarily incidental thereto, then that proportionate amount of the debt service on those …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 93-1
… we cited the Court of Appeals case of People ex rel Church v Hopkins , 55 NY 74, which involved a clerk who had … of Insurance. The pertinent statute in People ex rel Church , supra , contained provisions similar to County Law, … which would suggest that the analysis in People ex rel. Church , supra , is no longer valid. Therefore, 17 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… (Board) properly established and managed capital reserve funds. Key Findings The Board did not properly manage the District’s three capital reserve funds. As a result, the Board reduced its transparency of … Law. As of August 31, 2022, the three capital reserve funds had balances totaling $179,932. The Board did not: …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Contract Participation of Minority- and Women-Owned Business Enterprises
… properly established annual contract participation goals for minority- and women-owned business enterprises and … public authorities are required to establish annual goals for such participation, make a “good faith” effort to achieve … of the Empire State Development. DED is responsible for the certification of MWBEs. The Dormitory Authority of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/08/contract-participation-minority-and-women-owned-business-enterprisesLegal Topics and Approvals
… Application Forms for Certain Towns Within the Adirondack Park (1998): These forms are intended for use by those towns within the Adirondack Park that are required to obtain the consent of the State …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsDiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… the Grand Central Madison terminal and on-time performance in 2023 that was better than in 2019. Still, the LIRR had 31% more delays from train car problems last year than in 2019, showing there are still areas that can improve as … the Grand Central Madison terminal and ontime performance in 2023 that was better than in 2019 …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityVirtual Currency Licensing (Follow-Up)
… repository or administrator; or may be created or obtained by computing or manufacturing effort.” Part 200 requires …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followOpinion 89-48
… the opinion. COUNTY CLERK -- Powers and Duties (custody of bonds to discharge liens executed under Lien Law, §37) LIEN LAW, §37: Bonds executed to the county clerk pursuant to Lien Law, §37 … in accordance with subdivision 10 of section 37. The bonds should be considered a court record and permanently …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 2002-8
… to dissolve the district after the public hearing, then pursuant to Town Law §195, the town clerk must cause …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8State Comptroller DiNapoli Releases Municipal and School Audits
… had prohibited interests in district contracts pursuant to New York State General Municipal Law. The board member’s … for a total cost of $656,579, of which $146,825 related to unnecessary or unused services. The district lacked a … of New York State General Municipal Law as they relate to conflicts of interest. District officials did not fully …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsVolunteer Firefighters – Travel and Conference Expense Management
… reimbursement of certain expenses incurred while attending training schools and courses of instruction for firefighters. … approvals that vary depending on the location of the training school or course of instruction. See Appendix A for … reimbursement of certain expenses incurred while attending training schools and courses of instruction for firefighters …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersTown of Scriba – Board Oversight (2017M-83)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … goods and services and complied with statutes related to conflicts of interest, whether water district assessments … water system debt as per local law. Town officials need to improve safeguards for computer resources and data. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83State Agencies Bulletin No. 1807
… instructions for submitting the January 1, 2020 salary increases. Affected Employees Executive Law Section 169 … Date(s) Executive Law Section 169 Commissioners salary increases are effective Administration Pay Period 20L, … with instructions for submitting the January 1 2020 salary increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersSchuyler Heights Fire District – Claims Processing (2014M-124)
… the District’s internal controls over claims processing for the period January 1, 2012 through December 31, 2013. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year total $553,000. Key Findings Board … not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Opinion 2001-3
… the particular service (1992 Opns St Comp No. 92-40, p 103 and citations therein; see NY Tel . v City of Amsterdam , 200 … cost of general governmental services constitutes a tax and may not be imposed by a municipality without express … from making a "fair return" on the value of property used and useful in its operation of a gas, electric or water …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 98-2
Whether a fire district may pay for dinner expenses for fire commissioners under certain circumstances
https://www.osc.ny.gov/legal-opinions/opinion-98-2Appendix B — Travel References – Travel and Conference Expense Management
… for New York State Employees Internal Revenue Service, Mileage Reimbursement Rate (search for "mileage rates") New York State Taxation and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-references