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Opinion 90-60
… Municipal Law, §120-w. This is in reply to your request for our opinion concerning a proposed method of financing the … a trustee created to hold title to the facility. We assume for purposes of this opinion that the "lease" agreement … from entering into an installment purchase contract for the purchase of realty because section 109-b(2) expressly …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Comptroller 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/2016/01/comptroller-dinapoli-releases-school-audits-2Opinion 99-16
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … or willful misconduct. 15 Opns St Comp 1959, p 37 is superseded to the extent it may be inconsistent. This is …
https://www.osc.ny.gov/legal-opinions/opinion-99-16State Comptroller DiNapoli Releases Municipal Audits
… state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsResponsiveness to Noise Complaints Related to Construction Projects
… community noise, creating the potential for a significant public health concern. The Centers for Disease Control and …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsOpinion 91-1
… LAWS -- Competitive Bidding (cannot create exception for public work under county contract) -- Preemption (competitive … -- Competitive Bidding (cooperative bidding for public work) PUBLIC CONTRACTS -- Purchases Through County or … Municipal Law, §119-o[2][d], [h]; cf . Gallagher v Central School District No. 1 , 43 Misc 2d 360, 251 NYS2d 119, where …
https://www.osc.ny.gov/legal-opinions/opinion-91-1DiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… BB&T Corporation (filed with AFL-CIO Equity Index Fund) Discovery Communications Inc. (filed with AFL-CIO Equity …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payOpinion 2007-8
… The audit must be conducted by an independent certified public accountant or independent public accountant and must indicate whether the fire company …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Collection of Petroleum Business Tax and Motor Fuel Excise Tax
… and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum … is imposed at a cents-per-gallon rate at different points in the distribution chain (e.g., at importation into the State or on the first sale or use in the State), depending on the product involved. Fuels …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxOpinion 92-28
… NOTES -- Tax Anticipation Notes (payment of proceeds to a public library); (payment of interest for notes issued for … (interest earned on) -- Taxes (time for payment over by school district) SCHOOL DISTRICTS -- Library Appropriation … between a city school district and a city school district public library in connection with moneys for the support of …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 93-30
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … after an individual is arraigned by the village justice court and committed by order of the court to the custody of the county sheriff, a village …
https://www.osc.ny.gov/legal-opinions/opinion-93-30State Comptroller DiNapoli Releases School District Audits
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Officials … also did not ensure $2.2 million was properly restricted in a debt reserve and did not use the funds to pay related … $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly sheltered a portion of …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Buffalo's Financial Condition Improves
… to long-term financial planning.” “Since becoming Mayor, my focus has been on improving the fiscal outlook of Buffalo, …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesDiNapoli: 33 School Districts Reported in Fiscal Stress
… should address these problems today,” said DiNapoli. “My Fiscal Stress Monitoring System flags issues early so communities can correct them. My office will continue to provide financial planning tools, …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressSocial Adult Day Services
… To determine whether State agencies, particularly the New York State Office for the Aging (NYSOFA) and the Department of Health (DOH), are effectively overseeing Social …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesDiNapoli: Lockport Facing Severe Cash Flow Problems
… cash to pay for operations in the very near future unless it secures new financing or drastically cuts expenditures, … shortfalls occur when bills must be paid before revenue is received to pay them. Cash shortfalls also happen when … office without reliable financial information that would have alerted them to the impending financial crisis. The …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problemsSUNY Bulletin No. SU-378
… Employees: Employees designated Management or Confidential in SUNY (Bargaining Unit 13) who meet the eligibility … for all eligible SUNY M/C employees who are included in BU13. Payment of the increases are at the discretion of … are effective 07/01/2025. These payments are authorized in the 09/12/2023 Memorandum from the SUNY Board of Trustees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-378-july-2025-state-university-new-york-sunyOpinion 95-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … revenue to pay principal and/or interest on serial bonds issued to finance purchase of emergency communication … Law, article 6 may be used to pay debt service on serial bonds to the extent that the proceeds of those bonds were …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 90-9
… auditor's authority); (necessity of vendor certification) LOCAL LAWS -- Preemption (matters contained in article 5 of … -- Powers and Duties (delegation of authority to make budget transfers) VILLAGE LAW, §§5-524(3), 5-532; MUNICIPAL … the village board of trustees may not, by resolution or local law, authorize the auditor to audit and order paid …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 93-20
… town board ...". Section 37(1) further provides that all school district moneys collected by the receiver must be deposited in designated bank(s) to the credit of the school district. After payment to the supervisor of the full … the receipt thereof. In lieu of the immediate deposit of school district moneys to the credit of the school district, …
https://www.osc.ny.gov/legal-opinions/opinion-93-20