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Opinion 90-46
… paid pursuant to any of the statutes of the state of New York, in any case in which: * * * d. the payment made is in … Law, the county clerks of all counties outside of New York City are required to transmit to the State …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Selected Financial Management Practices
… $1.5 million of capital lease payments ORDA could not pay since December 2008. Although ORDA prepares four-year … LOC and that it was awaiting collection of this amount to pay down its interest-bearing debt. ORDA advised it received …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesComptroller DiNapoli Releases School Audits
… audits of the Beacon City School District , Brookfield Central School District , Chenango Valley Central School District , Fabius-Pompey Central School …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Hazard Mitigation and Coordination (Follow-Up)
… New Yorkers. New York City Emergency Management (NYCEM) is responsible for coordinating citywide emergency planning and response for all types and scales of emergencies, including …
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
… being spent down, continued to boost New York’s balance of payments with Washington, according to a report issued today by State Comptroller Thomas P. DiNapoli. In Federal Fiscal Year (FFY) 2022, New York state generated … states with respect to what they pay in federal taxes and how much they receive in federal spending. New York’s former …
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
… A new report by State Comptroller Thomas P. DiNapoli highlights … greatest number of jobs in this sector (125,931) but the Southern Tier has the highest share, 7.9%, as it contains more than a …
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
… goal of $40 billion, to specific investment opportunities in the SICS Program. The Fund has made commitments to the … risks and opportunities related to climate change. This is in addition to the $2 billion the Fund committed to this … oil and gas companies were removed from the restricted list. The Fund will not directly purchase or directly hold …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programOpinion 88-30
… for costs of the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), 194(1)(b), 198, 201, 202, 202-a, 209-e(1)(b): (1) A town, by ordinance, may require district property …
https://www.osc.ny.gov/legal-opinions/opinion-88-30DiNapoli: New York on Better Financial Footing
… New York state is in a stronger financial position, reflecting better budgeting … burden." DiNapoli estimates that projected out-year gaps for the fiscal years ending in 2016 through 2018 average $2.5 … well-funded state pension system as one of the reasons for the upgrade. DiNapoli’s report also notes: The Financial …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingDiNapoli: Wall Street Bonuses Declined in 2010
… employees declined by nearly 8 percent to $20.8 billion in 2010, about one third less than paid out in 2007 before the financial crisis, according to an … today by State Comptroller Thomas P. DiNapoli. The decline in the cash bonus pool reflects changes adopted by the …
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 … the city’s 468 stations were free of defects, and just 1-in-4 had most or all of their station components in good repair. “New York City Transit reports it is making …
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 implications … 9.2% and 7.8% growth respectively, with the population in all five boroughs increasing overall more than it did in the …
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
… of Homeland Security and Emergency Services (DHSES) can do more to protect the state’s water systems from attacks and the … In recent years, water systems around the country have been shown to be vulnerable to cyberattacks and physical …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersDebt – 2021 Financial Condition Report
… assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2020-21, the … authorized the issuance of up to $5 billion in borrowings for State cash flow relief, consisting of a $2 billion line … next five years, declining to $4 billion in SFY 2025-26. For the second year in a row, the SFY 2021-22 Enacted Budget …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtOpinion 95-18
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Fees (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) … and Duties (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) LOCAL …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 88-71
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (waiver of … arising from nonpayment of water rents to compromise a claim) CLAIMS -- Compromise or Settlement of (waiver of … arising from a property owner's nonpayment of water rents in the context of compromising a claim asserted by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 88-9
… TOWN LAW, §§202-b, 215[5], 216: A town board may delegate to a separate board of commissioners of a water district … governed by article 13 of the Town Law the authority to purchase real property in connection with an increase or improvement of facilities. Prior to such delegation, the town board must call and conduct a …
https://www.osc.ny.gov/legal-opinions/opinion-88-9What is the Real Property Tax Cap?
… the New York State Comptroller (OSC) play important roles in the process. Local governments, libraries, schools (except … at least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with a 60% vote. The …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capQuogue Union Free School District – Financial Condition Management (2017M-196)
… The Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is governed by a Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCleveland Hill Union Free School District – Financial Management (2017M-235)
… to review the District’s financial management practices for the period July 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga in Erie County. The … operates three schools with approximately 1,250 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235