Search
Opinion 95-29
… DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when … water district may, subject to a mandatory referendum, sell all the property and facilities of the water district to … (Town Law, §198[12][c], [d]). Any excess moneys, together with any other remaining moneys of the district, must be …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Seized Assets Program
… Purpose To determine whether the New York Division of State Police … the proceeds from a criminal activity, or were purchased with the proceeds of a criminal activity. For asset seizure … pending seized assets valued at $2.012 billion. Funds received from forfeited assets are to be used to enhance law …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programOpinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27State Comptroller DiNapoli Releases School District Audits
… district audits have been issued. Genesee Valley Board of Cooperative Educational Services – Purchase Cards … goods or services were obtained. Genesee Valley Board of Cooperative Educational Services – Reserve Funds … goods and services not subject to competitive bidding. Out of nine purchases under the competitive bidding threshold …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0State Pension Fund Commits Additional $50 Million to Invest in New York-Based Companies
… program invests in New York State-based companies seeking capital for growth, to refinance ownership or for early stage … of 1940, as amended. Since 1991, the Graycliff Partners team, previously operating as HSBC Capital, has invested over $1 billion and completed over 80 …
https://www.osc.ny.gov/press/releases/2014/11/state-pension-fund-commits-additional-50-million-invest-new-york-based-companiesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … assets to cover liabilities. Ontario County Four Seasons Development Corporation – Procurement (2021M-197) … tentative budget includes a tax levy of $12,029,454, which is within the limit established by law. Track state and local …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… capital spending and additional federal funds for health care spending associated with the Affordable Care Act. Spending was $1.4 billion lower than initial and final …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesState Comptroller DiNapoli Releases Municipal & School Audits
… nonstudent network user accounts. Town of Albion – Supervisor’s Records and Reports (Oswego County) The supervisor did not follow basic accounting practices by … The overtime appropriations in the proposed 2025 budget were reasonable. City officials followed previous …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… budgeting practices were not transparent and resulted in the district exceeding the statutory limit on surplus fund … reserves by nearly $1.9 million and did not use funds held in six reserves with balances totaling $10 million. Orleans … turn over the money because the action was still pending in court. However, the money had been in the treasurer’s …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1NYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… Thomas P. DiNapoli today announced that American Electric Power (AEP), one of the largest carbon emitters in … shareholder request it had filed with the company. "The utilities sector should pay close attention to AEP's …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… agreements with all seven portfolio companies where it filed climate-related shareholder proposals during the … Corp., ExxonMobil Corp., Berkshire Hathaway Inc. and Caterpillar Inc. In 2020, the Fund enhanced its Proxy Voting … agreements with all seven portfolio companies where it filed climaterelated shareholder proposals during the 2021 …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonDiNapoli: Tax Breaks From IDAs Continue to Climb
… increase of 10 percent from the prior year, according to a report issued today by New York State Comptroller Thomas P. … generating economic development and job creation, but it can be difficult for taxpayers to follow the costs and … by his office in 2015, will improve the process of how IDAs approve new projects, the quality of the information …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference … and expenditures accumulated over time. School districts may retain a portion of surplus fund balance, 1 up to 4 … years, the officials only used $350,000 of this amount after experiencing operating surpluses in four of the last …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Objective To assess the extent of implementation of the nine … of four developments located in New York City: 753 Classon Avenue Housing Company (Brooklyn), Cathedral Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). The objective of our …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followDiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… and it is my hope it learns from the issues we found in this audit so they are not repeated.” The program was created in 2015 to make high-speed (100 megabits per second or Mbps) broadband service “universal” in all but the most remote areas of the state by 2018. ESD’s …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… funds by pocketing cash, writing unauthorized checks to himself and his personal business, and making electronic transfers to pay his credit card and cell phone bills, according to two audits issued today by New York State …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… General Eric T. Schneiderman and today announced the guilty plea of Linda Miller, 57, of Englewood, New Jersey, … Thomas P. DiNapoli. “Fraud on the retirement system will not be tolerated and I will continue to partner with Attorney … Justice is led by Executive Deputy Attorney General Kelly Donovan. The investigation was conducted by the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000Former Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… of the Briarcliff Manor Fire Department ("BMFD"), was sentenced today by U.S. District Judge Cathy Seibel to 12 months in prison for charges arising out of his embezzlement of more …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000Comptroller DiNapoli Seeks to Return Millions in Unclaimed Funds Owed to Local Governments
… that his office has identified more than $5 million in unclaimed funds for local governments across the state. After reaching …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-seeks-return-millions-unclaimed-funds-owed-local-governmentsState Police Bulletin No. SP-156
… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2014 State Police Expertise Pay. Affected Employees Employees of the Division of State … Eligibility Criteria Employees in Bargaining Unit 62 who have a Payroll Status of Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-156-2014-state-police-expertise-pay