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Opinion 2009-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (of town … permission for the improvement if the total estimated cost of the improvement, including amounts to be financed …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 89-40
… for wages lost because the commissioner was subpoenaed to testify in a case in which the fire district was the … and, in that capacity, eligible for reimbursement pursuant to General Municipal Law, §72-o. (2) A volunteer officer or … may not be reimbursed for actual lost wages pursuant to General Municipal Law, §72-o. You ask whether a fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-40SUNY Bulletin No. SU-123
… must be kept demonstrating that qualified scholarship funds were actually expended for qualified tuition and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsOpinion 95-10
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … encompass the shore" ( Mix v Tice , 164 Misc 261, 298 NYS 441). Therefore, it is our opinion that, in relation to a … Law, §1500[h]; 19 NYCRR 200.11). You may wish to contact that agency for further information in this regard. … …
https://www.osc.ny.gov/legal-opinions/opinion-95-10DiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… homes. To maintain minimum staffing levels, some frontline employees had to work across multiple group homes or work …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicOpinion 88-1
… U.S. Postal Service is an agency of the federal government for purposes of this section. GENERAL MUNICIPAL LAW, §72-h; … a particular parcel of village property is unneeded for village purposes is a question of fact. This is in reply … whether the parking lot may be determined to be unneeded for village purposes if the proceeds from the sale of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-1State Comptroller DiNapoli Releases Municipal & School Audits
… District officials did not properly monitor and account for the district’s fixed assets. Officials maintained … a periodic inventory count or an unannounced asset count for district departments. Williamsville Central School … it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Stamford Central …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 2002-15
… 626, mod 55 NY2d 915, 449 NYS2d 27; DuBois v Village of New Paltz , 35 NY2d 617, 364 NYS2d 506). Further, we have …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 92-17
… TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of law, include a share of county sales tax revenues for towns. … a county and all cities within the county pursuant to Tax Law, §1262(c) must provide that a portion of the county sales …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 94-14
Whether in light of recent amendments to the General Municipal Law GML the IDA may provide further financial assistance for the continued development of projects related to the earlier projects
https://www.osc.ny.gov/legal-opinions/opinion-94-14DiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… Almost three million New York households are dealing with housing costs that consume … due in part to the influx of asylum seekers in New York City. Regional Breakdown For both owners and renters, housing …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … fund balance was in excess of the statutory limit for all three years examined, ranging from 5 to 9 percent of … Cohoes City School District – Budgeting (Albany County) For the 2012-13 through 2014-15 fiscal years, the district’s …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Remsenburg-Speonk Union Free School District – Financial Management (Suffolk County) … each year from 2019-20 to 2023-24. Center Moriches Union Free School District – Payroll (Suffolk County) Officials did … Electronic Response Data System. Greenwood Lake Union Free School District – Audit Follow-Up (Orange County) The …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Analysis Finds Sharp Decline in Homeless Veterans in New York
… New York state made substantial progress in reducing … and support,” DiNapoli said. “With federal support, New York is leading the way in reducing homelessness for our …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-analysis-finds-sharp-decline-homeless-veterans-new-yorkNew York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… increasingly moves toward net zero emissions targets by or before 2050, this goal will continue to ensure the Fund’s … the globe. Major companies have already adopted net zero (or negative carbon) goals, including Microsoft (negative …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetDiNapoli Announces State Contract & Payment Actions for October 2014
… ensures that costs are reasonable, the playing field is level and taxpayers get the best value for their money. …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014DiNapoli: Tax Collector Faked Her Personal Tax Payments
… “Day after day, Ms. Sheppard watched her friends and neighbors pay their taxes. Yet she decided she deserved a … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsOpinion 93-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BONDS OR NOTES -- Variable Rate Obligations (propriety of including a provision to increase the interest rate due to …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Opinion 92-46
… (computation of for various items used at youth center) GENERAL MUNICIPAL LAW, §103: The purchase of kitchen utensils, furniture, books …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… these reviews and, due to USDA’s conversion from a hard copy to an electronic record-keeping system, we could …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-program