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State Comptroller DiNapoli Releases Municipal Audits
… In addition, officials appropriated fund balance to balance the budgets because purported revenues were not … increase in fund balance. Furthermore, the board did not have written multiyear capital or financial plans or a … and reserve fund levels. As a result, more taxes may have been levied than were needed to fund the town’s …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Analysis of Enacted State Budget
… from DOH indicates that the proposed federal changes could result in estimated lost federal funding of $10.1 billion and …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetState Agencies Bulletin No. 2325
… for each effective date the employee is eligible if a row does not already exist with the respective effective date and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payState Comptroller DiNapoli Releases Municipal & School Audits
… – Budget Review (Rockland County) Auditors identified a number of issues with revenues and expenditures. They found … to $31.3 million in 2023-24 and unassigned fund balance as a percentage of the ensuing year’s appropriations increasing … that transfer station collections were remitted on time. However, they were not adequately supported or …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2007-3
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … compensation” provided to the highest ranking subordinate in the village police department who is in a bargaining unit … benefit would constitute “other compensation” within the meaning of section 207-m, but for the reasons set forth …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Opinion 89-53
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign … Concerning how foreign fire insurance tax moneys should be allocated to each …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 89-27
… is any discernible basis upon which the determination can be upheld ( Maresca v Cuomo , 64 NY2d 242, 485 NYS2d 724, …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 88-62
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … to establish one or more public dumps or dumping grounds. In addition, Town Law, §221(1) authorizes town boards to … a "physical public betterment or improvement" within the meaning and intent of General Municipal Law, §6-c (GML, …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 88-60
… to operate a facility at a park which is termed a license or concession, but which, in substance, constitutes a … legislative authority. GENERAL MUNICIPAL LAW, §103: A true license or concession arrangement, which does not involve a … ask under what circumstances an agreement designated as a "license" or "concession" to operate a facility at a village …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 88-79
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … ART. VIII, §1; GENERAL MUNICIPAL LAW, §99-h(2): A village may use "program income" derived from a federal Urban Development Action Grant to provide grants or …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 2000-8
… and procedures (see General Municipal Law §§103, 104-b) can help ensure that such contracts are awarded in the best …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Federal Employees in New York State – Federal Funding and New York
… were more than 116,000 federal civilian employees working in New York in 2024, earning $11.2 billion in wages. … more than 147,000 federal government employees working in New York, and is likely to decrease in 2025 as a result of … were more than 116000 federal civilian employees working in New York in 2024 earning $112 billion in wages …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateDiNapoli Report Identifies Trends in Causes of Subway Delays
… Subway on-time performance (OTP) last year and in the first half of 2025 remained better than in 2019, but the … Subway ontime performance OTP last year and in the first half of 2025 remained better than in 2019 but …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… January 2018. It will be fully implemented in 2021, when workers will be eligible to receive a maximum 12 weeks of …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andDiNapoli Releases Report on NYS Executive Budget
… Economy and Revenue While both the number of jobs and workers nationally exceed their pre-pandemic levels, New York …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… consume more than 30% of their household income, with 1 in 5 households experiencing a severe cost burden of more than 50% of their income going to pay for housing, according to a report by State Comptroller Thomas P. DiNapoli. This is the third report in the State Comptroller’s “New Yorkers in Need” series. …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestState Contract and Payment Actions in December
… Ulster County. $1.1 million with Schenectady Hardware & Elec. Co. to replace lighting and controls at the State …
https://www.osc.ny.gov/press/releases/2024/02/state-contract-and-payment-actions-decemberState Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved 1,958 contracts for state agencies and public authorities valued at $2.1 billion and approved more … pumps and motors at the River Front Pumping Station in Albany County. Office of General Services – Design & …
https://www.osc.ny.gov/press/releases/2023/12/state-contract-and-payment-actions-octoberState Comptroller DiNapoli Releases Municipal & School Audits
… two were understated by a total of $6,091. Lastly, seven capital projects were completed but not closed in the … secure and protect business office IT systems in the event of a disruption or disaster. Without a comprehensive … have a written multiyear financial plan and comprehensive capital plan, which inhibited the board and district …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… The shortage of affordable housing is especially hard on … by New York State Comptroller Thomas P. DiNapoli found. The audit examined whether the NYC Department of Housing Preservation and Development … The shortage of affordable housing is especially hard on …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-years