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Opinion 90-59
… an action which has as its primary objective a proper public purpose (see, e.g., Murphy v Erie County , 28 NY2d 80, … the scope of a town's police powers in the interest of public health, safety and welfare, to plow a private road or … by the property owner is only incidental to the primary public benefit. Under the circumstances in the instant case, …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-46
… that bear on the issues discussed in the opinion. COUNTY CLERK -- Fees (refund by State of county's portion of …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Selected Financial Management Practices
… and Gore Mountain Ski Centers, and the Olympic facilities in Lake Placid. In November 2012, it assumed management responsibility of the Belleayre Ski Area in Highmount, New York, from the New York State Department of …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Hazard Mitigation and Coordination (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Hazard Mitigation and … one of the most damaging hurricanes ever to make landfall in the United States. Over the course of 48 hours, Hurricane Sandy inflicted an estimated $19 billion in damages and lost economic activity across the City, …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-followNY Received More From Washington Than It Sent Due to Federal Relief
… York’s balance of payments with Washington, according to a report issued today by State Comptroller Thomas P. DiNapoli. … a positive balance of payments. The five states that had a negative balance of payments were Massachusetts, New Jersey, … York’s balance of payments with Washington may again turn negative as federal support returns to pre-pandemic levels. …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefDiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… of $91,320 for all sectors statewide. The average wage at public institutions, $72,200, was slightly lower than the …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lagsDiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… primarily in North America. $150 million to the Vision Ridge Partners Sustainable Asset Fund IV , a fund targeting …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programOpinion 88-30
… the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), … by ordinance, may require district property owners to connect to a district water system in the proper exercise of … board to require that a property owner in a water district connect to the water district water system. You state that …
https://www.osc.ny.gov/legal-opinions/opinion-88-30DiNapoli: New York on Better Financial Footing
… on utilities, the use of reserves, and transfers from two public authorities. These temporary resources are partly …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingDiNapoli: Wall Street Bonuses Declined in 2010
… trends and reflects cash bonuses and deferred compensation for which taxes have been prepaid. The estimate does not … collections from Wall Street related activities accounted for up to 20 percent of New York State tax revenues, but that … has grown. An examination of the financial statements for selected securities firms indicates that overall …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010DiNapoli: Too Many Subway Stations Need Repairs
… Too many New York City subway stations are in disrepair and New York City Transit’s repair program is … were available more than 95 percent of the time, the average elevator outage lasted seven hours and the average escalator outage lasted three hours. For a copy of …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsThe Changing Face of Post-Pandemic New York City
… and after the COVID-19 pandemic are changing the face of New York City and highlight significant policy … forward, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “Ongoing changes to the … comprise the majority of the population in Flushing, Jackson Heights and other city neighborhoods. From 2017 …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… than 2,800 community water systems. DOH is responsible for ensuring that New York’s water supply is suitable to … to submit a Water Supply Emergency Plan (plan) to DOH for review at least once every five years. The plans include … found that while most water systems had submitted plans, a number of them were over a decade old and some had never …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersDiNapoli: External Risks Threaten NYC Budget
… the city's budget, according to a report released today by New York State Comptroller Thomas P. DiNapoli. "While the city … risks, it has record reserves to use if needed and Mayor de Blasio plans to expand the citywide savings program to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetDebt – 2021 Financial Condition Report
… creates fixed costs that directly affect its ability to provide current services, as well as its long-term fiscal … health. High borrowing levels may: Indicate an inability to support current programs with current revenues. Force … or additional future borrowing. Limit the capacity to finance capital assets and grants. New York State Ranks …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued: Town of Coventry – Town Clerk/Tax Collector (Chenango County) The … did not record, deposit, remit or report all collections in a timely manner. As a result, the town’s collections were …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-18
… operation of village-owned cemetery) VILLAGES -- Powers and Duties (authority to impose one-time maintenance fee in … Law (§§15-1500 through 15-1508) relates to the acquisition and operation of cemeteries by villages. Section 15-1502 … government, including a village, is authorized to adopt and amend local laws, not inconsistent with the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 88-71
… of water rents. You indicate that the city's code provides for the imposition of a penalty of 10% on any water bill not … the due date. We understand that the code also provides for partial payment of past due water rents and that … if they act with competent authority, in good faith, and for sufficient consideration ( Radinsky v City of New York , …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 88-9
… WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by district governed by … board) IMPROVEMENT DISTRICTS -- Property (procedure for acquisition of real property by district governed by … of the district. You state that the parcel is needed for an anticipated enlargement of the district's pumping, …
https://www.osc.ny.gov/legal-opinions/opinion-88-9