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Opinion 92-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … 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. You ask whether a sales tax agreement entered into between a …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli: Economic and Tax Collection Growth Slowing in New York City
… growth and tax collections, according to a report on the city’s financial plan released today by State Comptroller … in recent years,”DiNapoli said. “While the city’s economy is doing well, there are reasons to be concerned about the … slowed to 3.6 percent in FY 2016 after growing at an average rate of 6.9 percent during the five prior fiscal …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityPhysical Accessibility to Programs and Services (2025MS-1)
… individual reports for the following municipalities: City of Auburn , Town of Babylon , City of Batavia , Town of Big Flats , Town of Brookhaven , Town of …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1General Resources
… of State Louisiana (LA) – Secretary of State Maine (ME) – Secretary of State Maryland (MD) – Department of …
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesXI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… to the Comptroller’s prior approval under State Finance Law §112 or Public Authorities Law §2879-a. Contracts submitted for approval must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Disbursements and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsOpinion 96-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … her actions) MUNICIPAL FUNDS -- Part-town Charges (payment of judgment arising from part-town function) -- Town Charges …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 97-25
… they will not perform compensated services for applicants to the board until after the board approves the applications) … (performance of services by board member for applicant to the board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), … violates section 805-a may be fined, suspended or removed from office or employment in the manner provided by law …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 2000-12
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … GENERAL MUNICIPAL LAW §§801, 806: There is no provision in article 18 of the General Municipal Law (§800 et seq.) … Municipal Law §806, however, a town board may require in its code of ethics that town board members abstain from …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 96-17
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of volunteer firefighters for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS … attendance at conferences); (for tuition expenses incurred in completing certain college courses) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 97-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … moneys) STATE COMPTROLLER -- Powers and Duties (receipt of unclaimed court and trust moneys) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 96-19
… is, by any other general or special law, subject to a public hearing, a mandatory or permissive referendum, …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 99-5
… and/or cooperative library systems" (Memorandum of the New York Library Association to the Governor, May 8, 1972). …
https://www.osc.ny.gov/legal-opinions/opinion-99-52022 Virtual Lunar New Year Celebration
… Watch a Replay of the Event Comptroller DiNapoli hosted his 10 th annual Lunar New Year event in celebration of the Year of the Tiger with prominent Asian Americans who work …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationGreater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … of the 2013-14 and 2014-15 fiscal years. The District did not develop a multiyear financial plan to manage its fund balance and reserves. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Police Property Room Inventory (2014-MS-4)
… of Audit The purpose of our audit was to determine whether law enforcement agencies have established appropriate … January 1, 2012 through December 5, 2013. Background Law enforcement agencies receive or seize multiple forms of … of public confidence and trust. Key Findings All 10 of the law enforcement agencies we audited had policies and …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Opinion 97-1
… LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' compensation plan of the county … unless excluded by the county's rules and regulations. To the extent costs are apportioned to plan participants on the basis of full valuation of …
https://www.osc.ny.gov/legal-opinions/opinion-97-1State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Agriculture and Markets/Department of Health – Oversight of the Nourish New York Program … through the state’s network of food relief organizations (i.e., regional food banks, food pantries, soup kitchens) for …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 97-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Unless otherwise provided by special act, the members of a volunteer fire department or, if the department is …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 2000-5
… moneys originally raised and appropriated by a town for town highway snow and ice removal may not be paid into a … moneys originally raised and appropriated by a town for town highway snow and ice removal may be paid into a snow … funds. Moneys in the fund may be appropriated only: a. For the removal of snow and ice from the public thoroughfares …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5