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Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… Law (Insurance Law), FFI tax proceeds are generated from a tax, generally at a rate of 2 percent that is imposed on the premiums of fire insurance policies written … (Treasurer) is the chief fiscal officer and is responsible for the day-to-day financial activities, which includes …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… purposes. Section 40-a further provides that no part of any appropriation made as an advance shall be made … to which the appropriation is made and the Director of the Budget. This repayment agreement must also be approved by OSC Bureau of Contracts (OSC BOC). Note: Per Section 93 of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesOpinion 99-10
… from "expected useful life") ENERGY LAW, §9-103; LOCAL FINANCE LAW, §11.00(a): The "expected useful life" of energy … to the period of probable usefulness prescribed in Local Finance Law, §11.00(a) for obligations issued for such … by the periods of probable usefulness set forth in Local Finance Law, §11.00. Article 9 of the Energy Law (§9-101 et …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 94-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Language Access Services
… customer-facing Department offices. The Department relies only on Language Line data in assessing additional language …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesOpinion 88-32
… if a town determines to publish the names and addresses of only selected officials, its determination in this regard …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 95-1
… may determine to provide city funds to the agency to cover costs of such benefits. You state that an existing city … benefits in the event the agency has insufficient funds to cover the cost. For purposes of this opinion, we assume the … could determine to provide city funds to the agency to cover costs of health care benefits to retirees of the agency …
https://www.osc.ny.gov/legal-opinions/opinion-95-1State Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… funding of critical programs in jeopardy. There is still too much spending through lump sums without details, and the …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24Opinion 88-56
… two of section 802 (General Municipal Law, §803[2]). Based on the foregoing, the commissioner would be deemed … not be directly affected as a result of such contract and (2) the duties of such employment do not directly involve the …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Foreclosure Update From a Local Government Perspective
This brief focuses on prolonged foreclosure activity in New York State and the challenges facing local governments and communities in the wake of the foreclosur
https://www.osc.ny.gov/files/local-government/publications/pdf/foreclosure0416.pdfOpinion 91-45
… (performance pursuant to agreement between the town board and highway superintendent) -- Repairs (performance … 438; cf . former Highway Law, §160, repealed by L 1981, ch 183, which provided that a town superintendent could be … potential judicial remedies (see Civil Practice Law and Rules, §§7801 et seq ., 3001; Murer v Butterfield , 122 Misc …
https://www.osc.ny.gov/legal-opinions/opinion-91-45DiNapoli: Help for Vulnerable Adults in NYC Falls Short
… caseworkers responded that staffing was insufficient, and only 22% felt cases were being assigned in a manner that …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-help-vulnerable-adults-nyc-falls-shortDiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… and tools they use and have in development, and that only ACS keeps an inventory of all of the data sets that its …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsOpinion 2007-2
… history, these provisions authorized the charge back only of those expenses that were specifically chargeable to … would be permitted to charge back to cities and towns only those expenses that cities and towns previously incurred …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 2002-11
… of call. It is evident, however, that each call run may only be applied under one category or the other. Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Oversight of Pupil Transportation Services (Follow-Up)
… from July 2016 to June 2019, the Department utilized only a small fraction of compliance record reviews that the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followOversight of Child Protective Services (Follow-Up)
… Central Register of Child Abuse and Maltreatment (SCR) via phone calls, fax, and electronic submissions … incidences of child abuse and maltreatment received by the SCR are referred to as “calls”). The SCR, established by New York Social Services Law, is …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followNew York State Comptroller Thomas P. DiNapoli Statement on Governor's State of the State Proposals
… “Governor Cuomo put forth dozens of proposals to tackle big and small issues. His ambitious proposals hit … issues that we can address here in New York, in contrast to the gridlock we are witnessing in Washington. “The focus now turns to how the state will pay for these proposals and the …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-state-state-proposalsDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… spot for New York City’s finances entering fiscal year (FY) 2023, amid uncertainty in the city's economic recovery … office buildings , are expected to increase by 11.7% in FY 2023, reaching levels just short of the peak in FY 2021. Multi-family residential (Class II) market value …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-schedule