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Opinion 89-43
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … opinion. FIRE DISTRICTS -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district … office. If the proposition is approved, a treasurer would not be elected at the expiration of the term of office of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Opinion 88-50
… §6-c[2]). A "capital improvement" includes "any physical public betterment or improvement" and related "furnishings, …
https://www.osc.ny.gov/legal-opinions/opinion-88-50State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Ardsley Union Free School … – Financial Management (Westchester County) The board and district officials did not effectively manage the district’s fund balance and reserves. As a result, the district levied more taxes …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsXI-A.8 Payment Tolerances – XI-A. Purchasing
… (tolerances) in the Statewide Financial System (SFS) for preferred source, centralized contract, and discretionary purchases; … Note: This section does not pertain to purchases made from Business Unit Contracts. Tolerances are not applied to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… private parties to voluntarily clean them up in exchange for liability relief, technical assistance, and tax credits … the state’s highest risk contaminated sites. Timelines for cleanup of a BCP site can vary depending on the severity … of the 518 active sites reviewed had been in the program for more than 10 years. The 25 longest running projects have …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programDiNapoli: Former Pennellville Fire Chief Pleads Guilty
… Thomas P. DiNapoli said. “Stealing gas for yourself is a crime, no matter the amount,” DiNapoli said. “I urge all … concluded that the Pennellville VFA failed to account for cash payments, lacked cash receipts for deposits totaling … can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-former-pennellville-fire-chief-pleads-guiltyOpinion 92-29
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (applicability …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Oversight of the STEM Incentive Program
… mission includes ensuring that students have access to a college education and an understanding of their financial aid … to State high school graduates who pursue a STEM degree and agree to work in a STEM field in the State for … York or City University of New York two-year or four-year college or statutory colleges at Cornell University and …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programOpinion 97-19
… who is an officer and stockholder of an insurance agency with which the fire district contracts has an interest in the … conflict of interest in the fire district's contract with the agency. You note that the treasurer receives no … officer or employee has an "interest" in any contract with the municipality if he or she receives a direct or …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Mitchell-Lama Vacancies
… Objective To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) … is charged with promoting the quality and affordability of NYC’s housing. In NYC, there are 93 HPD-supervised Mitchell-Lama rental and …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesDiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… to bringing new resources from the State and rolling up my sleeves to fight for what we need in the Rockaway …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackState Comptroller 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/2018/02/state-comptroller-dinapoli-releases-school-audits-1Open Educational Resources
… initiatives adequately engaged faculty in the redesign of courses using OER. Our audit covered the period from April … available to students at no or low cost. OER can be full courses, course materials, modules, textbooks, streaming … This included, among other resources, 2,426 full courses, 921 modules, 913 textbooks, and 489 assignments. To …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Bolivar-Richburg Central School District – Financial Management (Allegany County) … students (77 percent) attending charter schools and other public or private schools. The district had no registration …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School & Municipal Audits
… sentenced to a one-year conditional discharge and paid the full restitution of $16,525. Wyandanch Union Free School …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsNYS Comptroller DiNapoli Seeks Answers From Companies on Sexual Harassment and Racial Discrimination
… to sexual abuse or harassment or discrimination based on race, religion, sex, national origin, age, disability, gender … the subject of news reports and allegations of gender and race discrimination, harassment and retaliation. In October …
https://www.osc.ny.gov/press/releases/2022/02/nys-comptroller-dinapoli-seeks-answers-companies-sexual-harassment-and-racial-discriminationOpinion 2006-8
… Reserve Fund (use of for lump sum “retirement awards”) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (use of … final year salaries and paid upon retirement to central school district employees under collective bargaining … final year salaries. Collective bargaining between public employers and public employees is provided for by …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 98-18
… opinion. AMBULANCE SERVICE -- Fees (imposition of fees for services of an emergency rescue and first aid squad) FEES -- … first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); PUBLIC HEALTH LAW, §3008(7): Subdivision 7 of section 3008 of the … contains provisions relating to the provision of emergency medical services in this State, the express purpose of that …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Opinion 90-62
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … perform duties) PUBLIC OFFICERS LAW, §§30, 36; TOWN LAW, §32: An elected town superintendent of highways who is … in office (17 Opns St Comp, 1961, p 448; cf . Town Law, §32[2], providing that a deputy town superintendent of …
https://www.osc.ny.gov/legal-opinions/opinion-90-62New York Children in Need
Nearly one in five New York children live in poverty, and rates are significantly higher in some of New York's largest cities.
https://www.osc.ny.gov/files/reports/pdf/nys-children-in-need.pdf