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Opinion 96-18
… moneys may not be expended for such purposes (1991 Opns St Comp No. 91-58, p 160; 1990 Opns St Comp No. 90-64, p 145; 1988 Opns St Comp No. 88-70, p 137; 1987 Opns St Comp No. 87-80, p 120; …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Infrastructure Inspection and Maintenance (Follow-Up)
… legislation authorizing the transfer of the Corporation from the Thruway Authority to the New York Power Authority …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followOn-Time Performance
… Railway trains run on time and On-Time Performance (OTP) is reported accurately and completely. The audit covers March … publishes its schedule on the MTA website. The schedule is designed to accommodate the Ferry, which is operated by the NYC Department of Transportation. The …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… and public authorities to purchase increasing amounts of energy from renewable sources. Background Executive Order 111 … State agencies and certain public authorities to be more energy efficient and environmentally proactive. The New York State Energy Research and Development Authority (NYSERDA) was …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationPurchasing and Procurement Practices (Follow-Up)
… (Report 2020-S-67 ). About the Program The New York Racing Association, Inc. (NYRA) is a not-for-profit … at commercially reasonable levels and in accord with racing and wagering industry standards. Because NYRA operates its racing operations at a deficit, it is imperative that its …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followNew NY Broadband Program
… (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved … 2016 through November 2021. About the Program In 2015, New York State established the $500 million New NY Broadband Program (Program). The goal of the Program …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… State Comptroller Thomas P. DiNapoli is urging New Yorkers to spend the gift cards they received this holiday season in … If not, the money could eventually get turned over to the Office of Unclaimed Funds. In the last seven years, the amount returned to DiNapoli’s office in unused gift cards has risen sharply …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits has been issued. Village of Fort … Thomas P DiNapoli today announced the following local government audits has been issued …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Newburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… of New York, and Diego Rodriguez, the Assistant Director-in-Charge of the New York Field Office of the Federal Bureau … him with fraudulently obtaining approximately $95,000 in pension benefits by failing to report his return to work … sector to the New York State and Local Police and Fire Retirement System. Under New York State law, a public sector …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… Thomas P. DiNapoli released the following statement on Mayor Adams’ preliminary budget proposal: “Mayor Adams put … savings starting FY 2023 which will allow it to focus on managing its expired contracts, which now cover about half … Thomas P DiNapoli released the following statement on Mayor Adams preliminary budget proposal …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planDiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of 12.2% or nearly $604 … experienced second quarter declines, their first half of 2022 was still quite strong. In total, these collections … totaled more than $55 billion in the second quarter of 2022 AprilJune an increase of 122 or nearly $604 million …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… government sales tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … Comptroller Thomas P. DiNapoli. Year-over-year growth in collections during the first half of 2025 almost doubled … Local government sales tax collections totaled $119 billion in the first half of 2025 an increase of 37 $423 million …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearComptroller DiNapoli Releases School Audits
… audits of the Brunswick Central School District , Elwood Union Free School District , Pine Valley Central School … approximately $326,000 per year during this period. Elwood Union Free School District – Electronic Transfers … audits of the Brunswick City School District CSD Elwood Union Free School District Pine Valley CSD Port Byron CSD …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Opinion 2001-9
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … county agencies in General Municipal Law §805-a. A county code of ethics may include a provision requiring county … of Suffolk , 66 NY2d 354, 497 NYS2d 329; 1992 Opns St Comp No. 92-30, p 78). 2 The board member, however, would have to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9DiNapoli Releases Lower Manhattan Economic Snapshot
… attacks on September 11, 2001 killed 2,753 people in Lower Manhattan, leaving the nation devastated and Lower Manhattan struggling to rebuild. Fifteen years later, Lower Manhattan continues to recover as it evolves into a … attacks on September 11 2001 killed 2753 people in Lower Manhattan leaving the nation devastated and Lower Manhattan …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotOpinion 90-8
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Local Laws (preemption) LOCAL LAWS -- Preemption (foreign fire insurance taxes) INSURANCE LAW, §§9104(g), 9105(e); … provisions governing the distribution and use of foreign fire insurance tax moneys remain operative following the …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 92-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … Law, article 18 under the following circumstances. You state that the chairman has borrowed money from the planning …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 91-26
… with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), 801, 806: A member of a public library board of trustees … to perform services in connection with the construction phase of the project once voter approval of the project was … 802 is applicable. Under General Municipal Law, §800(3), a municipal officer or employee has an interest in any …
https://www.osc.ny.gov/legal-opinions/opinion-91-26DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… to help determine which of its five types of shelter best meet their needs: General, Mental Health, Substance … were also insufficient records documenting the rationale for placing clients in general shelters instead of … officials attributed this, in part, to a small number of beds available in senior shelters. However, auditors found …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthSagaponack Common School District - Fund Balance Management (2018M-53)
… Recommendations Use surplus funds as a financing source for funding one-time expenditures, funding needed reserves or … property taxes. Adopt policies and implement plans for how fund balance should be managed and used. Adopt annual …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53