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Opinion 95-7
… to the provisions of article 13 of the Town Law does not have the authority to issue obligations for district … town board would govern the district if article 13 were not applicable (see Town Law, §§61, 203, 215[19]; see also …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 2002-4
… and the cost of the work is charged to the town's general fund. You ask whether a town may expend current tax … the gift and loan prohibition in article VIII, § 1 of the New York State Constitution. Article VIII, §1 prohibits …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Investors Reach Settlement with Wynn Resorts
… New York State Common Retirement Fund is the third largest public pension fund in the United States with an audited …
https://www.osc.ny.gov/press/releases/2019/11/investors-reach-settlement-wynn-resortsOpinion 91-36
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of … without specific authorization by the State Legislature ( Brooklyn Park Commissioners v Armstrong , 45 NY 234; Village of Croton-on-Hudson v County of Westchester , …
https://www.osc.ny.gov/legal-opinions/opinion-91-36DiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion
… rates, as well as pay data of employees by gender, race, ethnicity, sexual orientation, age, disability and … Bankshares to consider diversity inclusive of sex, race, ethnicity, age, gender identity, gender expression and … collects information from companies detailing the race, ethnicity and gender of companies’ workforce, including …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusionFood Metrics Implementation
… Purpose To determine if the Office of General Services (OGS) is properly tracking and … reporting New York State food purchases in compliance with the State Finance Law. This audit covers the period of January 1, 2014 through May 30, 2017. …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementationInformation Technology Contingency Planning – Information Technology Contingency Planning
… The goal of IT contingency planning is to enable a computer … system andor electronic data to be recovered as quickly and effectively as possible following an unplanned disruption …
https://www.osc.ny.gov/local-government/publications/it-contingency-planningSelected Employee Travel Expenses
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Clyde-Savannah Central School District – Network Access Controls (Seneca County and … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Collection of Petroleum Business Tax and Motor Fuel Excise Tax
… and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum … is imposed at a cents-per-gallon rate at different points in the distribution chain (e.g., at importation into the State or on the first sale or use in the State), depending on the product involved. Fuels …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxDiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… Young workers in New York City between the ages of 16-24 continued to face a high 13.2% unemployment rate in … and is currently just over its 2019 level. In 2023, 37.7% of young workers citywide worked in lower wage industries … have yet to fully recover their pre-pandemic losses. As of March 2025, restaurant jobs were 2.5% below their …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… fund will continue to be one of the nation’s strongest and best funded, ready to provide retirement security for … 2022. NYSLRS is consistently ranked among the nation’s best funded, best managed retirement systems in the nation. A strong …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024Opinion 89-40
… may not reimburse a fire district commissioner for wages lost because the commissioner was subpoenaed to testify in a … partner in a partnership may not be reimbursed for actual lost wages pursuant to General Municipal Law, §72-o. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-89-40See if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… New Yorkers can find out if they are owed some of the state’s $12.5 billion in unclaimed funds at events … 7:30pm-8:30pm North Queens Homeowners Civic Association of Jackson Heights Lexington School for the Deaf & Center for …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsState 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/2018/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… (SFY) 2022-23, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli. While some of the new spending will be temporary, much of the year-over-year …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetDiNapoli Releases Economic Report on the Bronx
… through 12th grade fell by 6.9 percent in the 2020-2021 school year, compared to 4.9 percent citywide, with a … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxOpinion 2004-1
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of for … ask whether the prohibition against the imposition of fees in General Municipal Law §209-b(4) applies to all emergency … 209-b(1), the squad is authorized to render services in case of accidents, calamities or other emergencies 2 in …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 2005-9
… of the component district, the above-quoted provision does not apply to the instant situation. We note, however, … of Education has interpreted the quoted language to mean that a member of a central high school board must be … decided, however, that, as a matter of law, an individual does not necessarily remain on the central high school …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the Districts controls over its budgeting practices and cash receipts process for the period July 1, 2011 through …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receipts