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Opinion 90-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … a privately owned pond within the village where such pond is an integral part of the village's drainage system and … Whether special legislation by the Legislature is necessary to authorize the village to …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Essential Plan – Federal Funding and New York
… which resulted in a significant increase in coverage in 2025. As of March 2025, the EP covered 8.5 percent of New York’s residents, with the share as high as 16.4 percent in Queens. As of April 1, 2024, the EP …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planMedicaid – Federal Funding and New York
… many other states, and enrollment in Medicaid is second only to California. In February 2025, enrollment in Medicaid …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidOpinion 89-59
… (authority to impose water rates to raise both operation and maintenance and capital costs) WATER DISTRICTS -- Capital Costs … (authority to impose water rates to raise both operation and maintenance and capital costs) TOWN LAW, §§198(3)(d), … a town water district may raise the cost of both operation and maintenance and debt service solely by the imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 88-47
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … to the six-year statute of limitations established by section 48 of the former Civil Practice Act for actions on a liability created by statute, and that, …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 89-18
… TAX LAW, §§310, 318; STATE CONSTITUTION, ARTICLE VIII, §1: In the absence of express statutory authority, a town may … certain circumstances). Further, although Town Law, §116(1) authorizes a town to pay all actual and necessary expenses … wages. This Office, in interpreting Uniform Justice Court Act, §105, which provides for the reimbursement by a town or …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 89-13
… corporation. By its express terms, subdivision 6 applies only to purchases from the governmental entities listed …
https://www.osc.ny.gov/legal-opinions/opinion-89-13DiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationDiNapoli Report Looks at Foreclosure Impact on Local Governments
New York state has the second highest home foreclosure rate in the nation with 1 in 21 home mortgages in foreclosure according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsOpinion 95-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … other grounds, 263 App Div 471, 33 NYS2d 508, in which the court describes the district commissioners as managing the …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 91-42
… department moneys on the condition that the moneys be used only to acquire village firefighting equipment (1979 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-42DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… overtime pay, and interest on new car loans are in effect only for tax years 2025 to 2028, and limited to taxpayers …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesDiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… services on behalf of government, and the continued late payment on State contracts hinders service to communities and can force providers to take out loans to cover costs,” said … Prompt Contracting Law was enacted in 1991 to prevent payment delays that could impair services to New York’s most …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsCUNY Bulletin No. CU-782
… Assistant Chief Engineer TG $37.01 Broadcast Associate (FT & H) SJ $35.01 College Graphics Design (FT & H) TG $35.01 College Interior Designer TG $37.01 Project … 2 TG $37.01 Television Media Production Specialist (FT & H) SJ $35.01 Television Media Engineering and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseDiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… LIRR’s transportation facilities to identify and address how to lessen the impacts of severe weather had not been … the risk assessment would be completed by the end of 2023. Snow Removal Equipment Could Not Be Located To address the … designated locations as required. LIRR officials said much of the equipment was being used in the field but there …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesTaxes – 2023 Financial Condition Report
… State Tax Collections Declined in SFY 2022-23 from $121.1 … to $111.7 Billion In SFY 2022-23, reported New York State tax collections decreased by 7.8 percent, primarily … avoid the $10,000 limit on federal itemized deductions for state and local taxes (SALT) by imposing a tax on the …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesDiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… stepped forward to purchase bonds and support Israel, the only democratic government in the region, during these tragic …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsLake Pleasant Central School District – Claims Auditing (2021M-202)
… report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) Board of … Determine whether the Lake Pleasant Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… York City Department of Homeless Services and 57 county offices throughout the rest of the State. As reported in our … budget was not approved by the Office until almost the end of September 2019, well into the budget year. This can …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerDiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… Congress and are provided here for informational purposes only, as any sentencing of the defendants will be determined …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-state