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Opinion 97-16
… of assigned counsel's sworn detailed statement ( People v Ward , 199 AD2d 683, 605 NYS2d 152; Matter of Kindlon v … the course of appropriate administrative review ( People v Ward , supra , 199 AD2d 683, 685, 605 NYS2d 152, 154). In … White , 51 App Div 175, 64 NYS 726). However, the court in Ward , supra , held that the audit function set forth in …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Legal Topics and Approvals
… Advisory Legal Opinions Local Debt Refunding: Procedures for Seeking … Request these publications from the Division of Legal Services at (518) 474-5586: Application Forms for … Law, §103 (March, 2010): A research paper discussing the legal requirements in connection with competitive bidding for …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsState Comptroller DiNapoli Releases Municipal Audits
… and Incentives for Municipalities (AIM) funding and Video Lottery Terminal (VLT) aid throughout 2021 and develop a plan …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … contract or contract amendment. East Meredith Rural Fire District – Financial Activities (Delaware County) The board … inappropriate transactions. Town of Friendship – Justice Court Operations (Allegany County) Although the justices …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsFederal Employment Loss in NY in 2025 – Federal Funding and New York
… 2025, which marked the beginning of federal fiscal year 2026. Federal Government Employees in New York, Seasonally … of Labor Statistics, CES, State and Metro Area Employment, Hours and Earnings Percent Change in Federal Employees … of Labor Statistics, CES, State and Metro Area Employment, Hours and Earnings Endnotes 1 The only notable exception was …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employment-loss-ny-2025Opinion 2002-14
… issues discussed in the opinion. CLAIMS -- Compromise and Settlement (incurrence of reasonable expenses to evaluate appropriateness of settlement) CONSTITUTIONAL LAW -- Gifts and Loans (work … property in connection with evaluating appropriateness of settlement) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Cooperative Information Technology Services (2012MR-1)
… and efficiencies to their taxpayers, resulting in cost savings to the participating local governments. The … $607 million, including $7.3 million for IT costs, in 2011. Key Findings Intermunicipal cooperation for the provision of IT services has resulted in cost savings for local governments. Schoharie County has …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… funds, etc. The State Comptroller must ensure compliance with SFL §111 that provides that no money in the possession, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewArchived: Legislative Session 2023–2024
… elected official, a candidate for a statewide elected office, or their authorized political committee, during a … facilities in determining current local debt limitation. Exclusion of Indebtedness for Sewage Facilities – Signed as … A.5056/S.6940 (Conrad/Martinez) – Relates to extending the exclusion of indebtedness contracted for sewage facilities. …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024DiNapoli: Too Many Subway Stations Need Repairs
… to be done,” DiNapoli said. “Worn or damaged stairs and platform edges pose risks for riders, while broken tiles, … “structural” components — such as stairs, columns and platform edges, as well as “architectural” components — such … of components with defects (one-third). Nearly half of all platform edges (43 percent), which are important to rider …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public … direct loans) and the proper accounting treatment for each loan type: Long Term Leverage Loans (Approximately 95% of the … of Funds: The local government in applying for the loan from EFC must pass a resolution authorizing the issuance …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsNew York State Debt
… Study 2017 2013 2010 2008 Official Statements - State of New York General Obligation Bonds 2025ABC State of New York General Obligation Bonds, March 2025 2023ABCD State of New York General Obligation Bonds, October 2023 2021AB State …
https://www.osc.ny.gov/debtOpinion 96-24
… for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the … for principal on obligations issued to finance a fire truck 1 . As to referendum requirements, a resolution for the … as a particular sort of firefighting vehicle (e.g., pumper truck), must set forth the estimated cost thereof and is …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 88-41
Whether the town may purchase instructional equipment to be used by a private nonprofit organization in presenting fire prevention programs to town residents
https://www.osc.ny.gov/legal-opinions/opinion-88-41Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… office of claims auditor. Education Law Section 1950(4)(k) County Board of Supervisors or Legislators. County Law Section 369 Office of county comptroller or county auditor. County Law Sections …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … billion of refundings as follows: $4.71 billion scheduled for July, of which $3.48 billion is for new money and $1.32 … Comptroller DiNapoli announced a tentative schedule for the planned bond sales for the state NYC and their public …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterOpinion 95-14
… computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer … purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Monitoring Town Asphalt Road Projects (2012MS-7)
… [read complete report - pdf] We also released 10 letter reports to the following Towns: Brookhaven [pdf] , East Hampton [pdf] , Guilderland [pdf] , Islip [pdf] , … Vendors produce daily batch reports that identify the ingredients used in each specific batch of hot mix asphalt …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7State Comptroller DiNapoli Releases Municipal Audits
… (Yates County) Village officials did not ensure the chief water operator procured all goods and services in accordance … best interest of taxpayers. For example, of the 195 water treatment plant purchases totaling approximately $1.15 million that …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2001-3
… funds for general village purposes. 1 February 22, 2001 Donald H. Myers, Mayor Village of Moravia 1 For informational …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3