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Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… nine recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama … to provide safe and habitable housing and to maintain the physical and financial integrity of the development, and it … on-site assessments (site visits) of a development’s physical condition as well as fiscal reviews and to provide …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followOpinion 95-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … authority) TOWN LAW, §§198(12), 202-c: The governing board of a town water district may, subject to a mandatory … Whether the facilities of a town water district for which indebtedness remains …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 93-27
… the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX … RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within the town all elect to receive their … purposes. For purposes of this inquiry, we assume the town and all villages within the town have elected to receive …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 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-94-27DiNapoli: Corporations to Disclose Political Spending
… today that Goodyear Tire and Rubber Co. and Nisource Inc. have agreed to the Fund's request that they publicly … of the Center for Political Accountability, an advocacy group promoting corporate political transparency and … Wynn Resorts (29.7%); Aetna (26%); United Healthcare Group (25%); Allstate (24.9%); Eli Lilly and Co. (24.8%); …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingDiNapoli Presses Companies on Political Disclosure
… Citizens United ruling striking down certain restraints on corporate political spending, DiNapoli has made it a … and public reports that list their corporate spending on candidates, political parties, ballot measures, any direct … data gathered by the Center for Responsive Politics, on political action committee (PAC) spending, companies are …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureOpinion 2002-10
… cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- Privately-owned … GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a privately-owned, family cemetery that constitutes …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- Privately-owned … GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a privately-owned, family cemetery that constitutes …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10State Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… short of expectations. PIT collections rose $3.3 billion, or 7.7 percent, from the previous year, to more than $47 … increase in PIT collections in April 2015 of $1.4 billion, or 25.5 percent above April 2014, as a result of strong … also finds: Sales and use taxes increased by 2.8 percent, or $367.7 million, over SFY 2014-15. Sales tax collections …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesSteuben County – Financial Management (2025M-127)
… The County’s two main operating funds are the general and road funds, for which 2025 appropriations totaled $213.7 … respectively. As of December 31, 2024, the general and road funds had unrestricted fund balances that totaled $118.9 million. The general and road funds are primarily funded by sales tax (general fund …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127State Comptroller DiNapoli Releases School District Audits
… 197 purchases totaling approximately $46,000 before goods or services were obtained. Genesee Valley Board of … funds, they did not transparently fund the reserves or use or maintain reserve funds at reasonable levels. The board and …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… receipts totaling $6,525 into a neighboring village’s bank account and transferred it back two months later without …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Pension Fund Commits Additional $50 Million to Invest in New York-Based Companies
… has returned $293 million to the state pension fund on 71 exited investments. As of September, the state pension … funded plans in the nation. Over the past 20 years, 82 percent of the cost of benefit payments has been funded by …
https://www.osc.ny.gov/press/releases/2014/11/state-pension-fund-commits-additional-50-million-invest-new-york-based-companiesDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… Based Targets initiative (SBTi), which are considered a best practice in reducing greenhouse gas (GHG) emissions. … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonLawrence Union Free School District – Financial Management (2025M-115)
… educational stability, provide a cash flow cushion for unexpected costs (like emergencies and revenue gaps), … that burden taxpayers, all while ensuring funds are used for genuine needs rather than sitting underutilized. Proper … District officials did not properly manage fund balance. For the 2021-22 through 2023-24 fiscal years, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115DiNapoli and Brooklyn D.A. Gonzalez: Public Employee Arrested for Using Co-Workers' Identities to Steal Thousands in Gas
… his personal use, State Comptroller Thomas P. DiNapoli and Brooklyn District Attorney Eric Gonzalez announced today. … said State Comptroller Thomas P. DiNapoli. "I thank Brooklyn District Attorney Eric Gonzalez for partnering with … at a heavy cost to taxpayers over the long term," said Brooklyn District Attorney Eric Gonzalez. "I commend …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-and-brooklyn-da-gonzalez-public-employee-arrested-using-co-workers-identities-stealState Police Bulletin No. SP-156
… provides for an annual expertise payment. Effective Date(s) The 2014 State Police Expertise Pay will be processed … on 11/01/14 as follows: Earnings Code: EXP Effective Date: 11/01/14 OT Eff Date: 11/01/14 Annual Addl Earnings: $1200 End Date: 10/31/15 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-156-2014-state-police-expertise-payDiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… held for the required minimum time period, known as the redemption period. Auditors discovered nine cases of seized … adopted, transferred or euthanized in fewer days than the redemption period, or there was insufficient documentation to … to improve the detection of dogs not held for the required redemption period; and Taking steps to ensure that …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areComptroller DiNapoli Seeks to Return Millions in Unclaimed Funds Owed to Local Governments
… governments should be collected and put to good use to help provide essential services for New Yorkers and to … the burden on taxpayers around the state,” DiNapoli said. “My office has returned more than $1.5 million in unclaimed … government officials to work with my office so that we can return the money as soon as possible.” DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-seeks-return-millions-unclaimed-funds-owed-local-governmentsDiNapoli: 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 … public funds by pocketing cash writing unauthorized checks to himself and his personal business and making electronic …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-funds