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Opinion 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-95-18The Changing Face of Post-Pandemic New York City
… Yorkers were smaller. The city’s senior population was the only group analyzed that increased from April 2020 to June …
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
… been submitted. They said that in some cases, the plans only appear to be missing because the local health …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Comptroller DiNapoli Releases Municipal Audits
… (2021M-196) Corporation officials did not award all funds from the program in accordance with established …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDebt – 2021 Financial Condition Report
… State cash flow relief, consisting of a $2 billion line of credit and $3 billion in short-term notes. In SFY 2020-21, … Investors Service; and AA+ by Standard & Poor’s (S&P) Rating Services. These ratings are one to two steps below the … 2021, Moody’s assigned a positive outlook to the State’s credit, reflecting recovery from the impacts of the COVID-19 …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtComptroller DiNapoli Releases School Audits
… fiscal years 2012-13 through 2014-15. The district used only 22 percent of its appropriated fund balance during this …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOpinion 90-44
… value of fringe benefits. November 5, 1990 Richard Allen Siegel, Esq., Village Attorney Village of Sea Cliff …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 89-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of ethics must include provisions relative to private employment in conflict with official duties (General … Law, §806[1]). Also, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 88-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (community college … Whether the abovementioned individuals all of whom are paid by the county are required to comply with …
https://www.osc.ny.gov/legal-opinions/opinion-88-52DiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… legalization of mobile sports betting, the New York State Gaming Commission noted a 26% increase in problem … legislative proposals to expand gaming include authorizing online casino gaming and a plan to double the number of VLTs … from in-person sports betting. With proposals to authorize online casino gaming introduced, economic benefits from the …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingState Agencies Bulletin No. 1955
… Director, Division of Law Enforcement 001329 Director, Forest Ranger Services 017698 Assistant Director, Forest Ranger Services 017699 Office of Parks, Recreation, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1955-2021-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1873
… (Mil Stip); and Has a Pay Basis Code of ANN or BIW (only if the employee has a Payroll Status of Leave With Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 96-15
… St Comp No. 80-334, p 98; see also Incorporated Village of Ardsley v Town of Greenburgh , 79 AD2d 628, 433 NYS2d 626, …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 97-9
… OF INTEREST -- Disclosure of Interest (negative impact of zoning change on board member's business) -- Zoning Changes (disclosure and recusal where negative impact on board member's business) ZONING AND PLANNING -- Zoning Changes (effect of negative …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 93-14
… the district. You ask whether the property owners have the right to compel the county to extend the sewer system to … Whether property owners have the right to compel the county to extend the sewer system to …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 91-8
… Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358 [2nd Dept 1985]; Matter of Tuxedo Conservation Taxpayers Ass'n v … of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638 [2nd Dept 1979]; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521 …
https://www.osc.ny.gov/legal-opinions/opinion-91-8State Comptroller DiNapoli Releases Municipal & School Audits
… using an RFP process to contract the CPA firm’s services for the annual audit or an engagement letter with the CPA … 2020 through 2024 fiscal year AFRs and the last filed AFR, for fiscal year 2019, was filed 122 days late. Steuben County … not ensure that district assets were properly accounted for and safeguarded, including 19 assets totaling $33,009 …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0New York’s Economy and Finances in the COVID-19 Era
… since February, according to data from the State Office of Temporary and Disability Assistance. At the county level, … Assistance Program Source: New York State Office of Temporary and Disability Assistance New York State’s … primary cash assistance programs, together known as Temporary Assistance (TA), served 497,420 individuals in May, …
https://www.osc.ny.gov/reports/covid-19-august-5-2020DiNapoli Releases January State Cash Report
… the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … of fund balance would have in reducing fund balance or the property tax levy. Valley Central School District – Financial …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0