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Opinion 90-37
… to be subject to permissive referendum; County Law, §215[6], providing a competitive bidding requirement for the sale … reserved to the zoning authorities .... (111 AD2d at 15, 490 NYS2d at 561). The court in New City , however, also …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 90-58
… This opinion represents the views of the Office of the State Comptroller at the time it was … by a village trustee to a village employee in the employee's private capacity is not a "contract" with the municipality … prepare, authorize or approve the contract or approve payments thereunder; (b) audit bills or claims under the …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 89-16
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of … as otherwise provided by a special act, the members of the fire department or, in the case of a multi-company fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 88-40
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … agreement may provide how to allocate moneys remaining at the conclusion of each year which are to be returned to … by both governing boards and whether moneys remaining at the conclusion of each year which are returned to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Licensing and Monitoring of Proprietary Schools
… technology, and English as a second language. The New York State Education Law (Law) requires all non-degree-granting proprietary … school, including records they are required to maintain on site, at least once every licensure period. If the Bureau …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsFinancial Data: How can we submit a data request?
… Requesters can either phone the Local Government and School Accountability (LGSA) Help Line at 1-866-321-8503 …
https://www.osc.ny.gov/local-government/data/financial-data-how-can-we-submit-data-requestDiNapoli Calls on Companies to Increase Board Diversity
… age, gender identity and sexual orientation. The companies are among hundreds with no women directors that DiNapoli has … puts companies at a competitive disadvantage. And when companies fail to address shareholder concerns over lack … in the United States, with an estimated $207.4 billion in assets under management as of March 31, 2018. The Fund holds …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityOpinion 99-11
Whether it is proper for a school district to pay for the framing of a cancelled bond to be presented to a retiring teacher as an appreciation for service
https://www.osc.ny.gov/legal-opinions/opinion-99-11State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsOpinion 89-63
… 75; 1983 Opns St Comp No. 83-20, p 22; Civil Practice Law and Rules, §§8017; 8019[d]). Section 52(1) of the Public … any taxes or fees to the state or any subdivision thereof and (b) any fees to any subdivision thereof, except where it … for services rendered in his or her official capacity and, therefore, are not within the exception contained in …
https://www.osc.ny.gov/legal-opinions/opinion-89-63State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … not adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at … be added to the reserves during the fiscal year. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by an agency that do not need to be applied to a customer AR … the ‘Payments’ tab, the agency must enter the Payment ID, Accounting Date, and Amount. The ‘Journal Directly’ box must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentComptroller DiNapoli Releases Municipal Audits
… insurance premium contributions from her pay, totaling $2,875 and received an unauthorized retroactive buyout payment of $2,000 for 2016. Madison County – Claims Audit and Payment … reports was inadequate. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Charter School of Educational Excellence – Information Technology (2023M-174)
… Educational Excellence (School) Board of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… of the rapidly developing global low carbon economy. "I will continue to stand-up and be vocal when this … companies in the Fund's portfolio asking them to explain how they could adapt their business models to increase the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderManagement of Indoor Air Quality for Individuals With Asthma
… from April 2014 to January 2021. About the Program Asthma is a significant public health problem in the United States. It is one of this country’s most common and costly diseases, … and enable project monitoring; therefore, it is uncertain how effectively the Department monitored the program and how …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaDiNapoli: New York Sends More Money to Washington Than It Gets Back
… New York sent an estimated $24.1 billion more in tax payments to Washington than it got back in federal … balance even further," DiNapoli said. "The state relies on the federal government for a third of its annual budget, …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-york-sends-more-money-washington-it-gets-backDiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… corporate funds to influence the political process and it is important investors know how that money is being spent,” DiNapoli said. “This is a positive step for a company that has run into …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingOpinion 94-18
… in the opinion. VILLAGES -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to not-for-profit corporation) REAL …
https://www.osc.ny.gov/legal-opinions/opinion-94-18