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NY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… collections, 7.5% of all U.S. tax collections in FFY 2023, while the state represented 5.8% of the nation’s population. … mass transit to broadband to clean energy and resiliency. While some funding has been unfrozen, it is unclear how much …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesOpinion 2003-4
… of ratification, whatever acts public officials may do or authorize to be done in the first instance may be … for such decorations unless it has implied authority to do so. In Opn No. 92-41, supra , we concluded that a fire … to disability benefits arising from injury incurred while putting up Christmas lights at firehouse]; Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 89-39
… you state that the board member is newly-elected, but do not state whether any contracts with the agency pre-dated … a result of the contract and the duties of such employment do not directly involve the procurement, preparation or … agency, it is possible this exception is applicable. We do not, however, have sufficient facts to make a …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 92-45
… (Memorandum of Joint Legislative Committees on Fire Laws re: L 1957, ch 849, McKinney's Session Laws of 1957, p 2171; …
https://www.osc.ny.gov/legal-opinions/opinion-92-452025ABC State of New York General Obligation Bonds, March 2025
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-os.pdf2025ABC State of New York General Obligation Bonds, March 2025 (POS)
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-pos.pdfOpinion 96 - 14
… COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- … and Sales (community college purchasing from hardware store owned by college trustee) EDUCATION LAW, §6304(6); … year, the college purchases supplies from a hardware store owned by the trustee and the sum of the purchases plus …
https://www.osc.ny.gov/legal-opinions/opinion-96-14State Comptroller DiNapoli Releases Municipal Audits
… properly maintain accurate and complete financial records. While the secretary provided monthly reports, including the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-12022 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2022.pdf2021 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2021.pdfCity of Yonkers – Budget Review (B24-6-6)
… and social security that are likely underestimated. Does not include an appropriation for contractual … additional expenditures when these contracts are settled. Does not include a contingency appropriation, which limits … and expenses, which may not be available in future years. Does not include a specific appropriation for contractual …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Opinion 2001-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … a reward of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and … dollars, to individuals for information leading to the arrest and conviction of any person or persons for felonies …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5DiNapoli Releases School Audits
… audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle School for Girls , … effectively.” Brighter Choice Charter Middle School for Boys – Financial Operations (Albany County) School officials … audits of the Brighter Choice Charter Middle School for Boys Brighter Choice Charter Middle School for Girls …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsCUNY Bulletin No. CU-403
… duties Be represented by PSC in bargaining unit CB, T8 and TC in one of the following titles at the time of benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-403-cuny-psc-advanced-degree-differentialsThe Transportation and Warehousing Sector in New York City
… June 2022 PDF Version Highlights As of April 2022, the transportation and warehousing sector in the City has regained 82 percent of pandemic job losses, while the nation fully recovered its … the top 10 metropolitan areas in the nation for number of transportation, warehousing and utilities sector jobs …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityState Comptroller DiNapoli Releases Municipal Audits
… County) The board adopted a fund balance policy that does not address any factors that would affect the level of … with significant variances in appropriations. The district does not have a documented fund balance policy or capital …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 2001-15
… district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL … a lighting district) WORDS AND PHRASES -- "Corporation" (meaning of for purpose of Town Law §198[12]) -- "Property" (meaning of for purpose of Town Law §§191, 202-c) -- "Resident …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 94 - 23
… shall be acknowledged or proved in the same manner as a deed to be recorded. [Emphasis added]. Thus, section 170(1) … shall be acknowledged or proved in the same manner as a deed to be recorded. [Emphasis added]. Under section 170(2), … shall be acknowledged or proved in the same manner as a deed to be recorded. * * * Under this section, joint town …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Central Valley School District – Claims Audit (2015M-129)
… Background The Central Valley School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, Litchfield, Little Falls and Schuyler in Herkimer County. The District operates four schools and … Finding The Treasurer does not oversee the application of her signature on checks or compare checks to the warrant …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Oakfield-Alabama Central School District – Procurement (2024M-103)
… it did not need because they did not cancel the software license renewal timely. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103