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Opinion 98 - 22
… Publicity Fund (establishment of in village); (providing for, increasing or eliminating cap on in village) MUNICIPAL FUNDS -- Publicity Funds … of the village, its management and business ....[and] the benefit of trade...." Pursuant to this grant of authority, we …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 89-15
… owned by the village fire department) VILLAGE LAW, §4-412: A village may not purchase liability insurance, nor agree to … of a fire district to purchase liability insurance to cover fire company vehicles). In addition, we have previously … Vale Fire Company, Inc. , 141 AD2d 509, 529 NYS2d 132; Cook v City of Geneva , 127 Misc 2d 261, 485 NYS2d 497; Cuddy …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Opinion 95-20
… v Tomlinson , 106 AD2d 843, 484 NYS2d 242, 243 [3rd Dept., 1984]). In the case just cited, the court concluded …
https://www.osc.ny.gov/legal-opinions/opinion-95-20DiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
The New York Daily News published an oped from New York State Comptroller Thomas P DiNapoli today warning New York Citys leaders to safeguard the citys finances against the challenges that lie ahead
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadCity of Fulton – Audit Follow-Up (2021M-184-F)
… not maintain complete, up-to-date capital projects records for each project. The Council did not approve capital … is the City Clerk and the chief fiscal officer responsible for maintaining the City’s financial records including … We could not determine the implementation status for the remaining recommendation because certain capital …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fDiNapoli Statement on MTA Budget
… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … statement on the Metropolitan Transportation Authoritys 2026 Adopted Budget …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetComptroller DiNapoli Releases State Audits
… within six months. At the time of this follow up, DOL only had 305 cases that were open for more than one year. …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsPocatello Fire District - Audit Follow-Up (2016M-301F)
The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report released in
https://www.osc.ny.gov/files/local-government/audits/pdf/pocatello-district-2016-301f.pdfMWBE Report 2017-2018 Fiscal Year
In the 2017-18 fiscal year, the Common Retirement Fund recorded robust growth in its investments with MWBE managers. As detailed in the tables below, total allo
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2017-18.pdfMWBE Report 2016-2017 Fiscal Year
In the 2016-17 fiscal year, the Common Retirement Fund recorded the largest and most dramatic increase in its MWBE investing in the history of the Strategy.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2016-17.pdfOpinion 2000 - 13
… opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a second company unless he or she first terminates membership … a fire district fire department who seeks membership in a second volunteer company is automatically deemed to have …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13State Agencies Bulletin No. 1799.1
… deduction amounts, or in some instances, garnishments no longer being taken for employees due to new minimum wage … amount, or in some instances, the garnishment may no longer be taken. If an employee’s garnishment is no longer taken, it does not necessarily mean the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17991-update-general-deduction-rules-writs-garnishments-and-new-york-stateState Agencies Bulletin No. 1799
… deduction amounts, or in some instances, garnishments no longer being taken for employees due to new minimum wage … amount, or in some instances, the garnishment may no longer be taken. If an employee’s garnishment is no longer taken, it does not necessarily mean the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-stateContract Advisory No. 22
… meeting the criteria below are subject to archiving and may be closed by BOC: A minimum of one year has passed since the Expire Date of the contract and there has been no activity (SFS amendment transactions or … closing of aged contracts, including making final payments and cancelling purchase orders on a timely basis. References: …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… sales tax collections totaled $5.8 billion in the first quarter (January-March) of 2025, an increase of 3.2% ($180 million) compared to the same quarter last year. Each of the 10 regions in the state, … sales tax collections totaled $58 billion in the first quarter JanuaryMarch of 2025 an increase of 32 $180 million …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterDiNapoli: State Agency Overtime Costs Decreased 11.6% in 2023, First Decline Since 2016
… in 2023. “State agencies should ensure that overtime use is justified, and services are provided safely and … agency overtime hours; OPWDD more than 6 million hours, 26.6%; and Mental Health nearly 3.4 million hours, or almost …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-agency-overtime-costs-decreased-116-2023-first-decline-2016DiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… stepped forward to purchase bonds and support Israel, the only democratic government in the region, during these tragic …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… [read complete report - pdf] We also released 8 letter reports to the following School Districts: Amityville … [pdf] , South Colonie [pdf] , and Utica [pdf] . Purpose of Audit The purpose of our audit was to determine if school … programs. Two of these make-up credit programs, intensive instruction in deficiency areas of the course and on-line …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolDiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… he has approved a $4.7 million contract with Limnes Corp. of Whitestone, N.Y., to paint 13 state bridges in Nassau and Suffolk counties after the Department of Transportation (DOT) put an independent integrity monitor in place. “After our rejection of this contract in March, DOT has taken the right step by …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… cash donated at fundraisers – including the "Smile for Christmas" campaign which collects money for toys for local …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-funds