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Opinion 93-16
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … to respond to fire alarms does not alter the periods when, in fact, the volunteer is ordinarily expected to be at work. This is in reply to your letter concerning the accrual of credit …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 94-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts … authority from having "any interest direct or indirect in any contract or proposed contract for materials or services to be furnished or used in connection with any project". Section 36 does not …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Homeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… within New York City and whether the MTA has met its goal in assisting homeless clients to appropriate shelters off MTA … network, serving a population of 15.3 million people in the 5,000-square-mile area fanning out from New York City … to their destinations via Penn Station or Grand Central in Manhattan. The presence of the homeless at these MTA …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkTown of Hornellsville – Financial Management (2025M-102)
… increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board … town-wide (TW) funds’ 2025 budgeted appropriations. In addition, the Board did not treat taxpayers equitably … TW funds instead of the town-outside-village (TOV) funds in calendar years 2022 through 2024. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Village of Manlius – Financial Reports (2025M-89)
… AFRs as of September 22, 2025, and also to review activity in liability accounts related to developer deposits back to … at year-end and did not ensure the Village filed an AFR in accordance with New York State General Municipal Law. The … throughout the fiscal year and make budget modifications in a timely manner. For example, six months after the end of …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89State Comptroller DiNapoli Releases Municipal & School Audits
… and certain revenues and expenditures were not reported in the annual financial report. Of the 20 journal entries … six were not supported and eight were not recorded in a timely manner. In addition, no one independently reviewed and approved …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0NY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… as increase their training, skills and productivity. It’s in the companies’ own interests, and in the long-term interests of shareholders, to ensure workers … to more of the country’s major employers, as reflected in the New York City Retirement Systems’ agreement with Apple …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesState Comptroller DiNapoli Releases Municipal Audits
… and conduct an annual audit of the treasurer’s records. In addition, the board did not ensure the treasurer filed … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … detailed procedures for procuring professional services in their procurement policy. Auditors also found officials …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Town of Knox – Transparency of Fiscal Activities (S9-25-30)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30DiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… resiliency projects on-time following Superstorm Sandy in 2012. “Severe weather is becoming more common and a … minimize its impacts. The LIRR is the busiest train system in North America and is the primary means of transit from … Montauk on Long Island to Penn Station and Grand Central in Manhattan to Atlantic Terminal in Brooklyn and Hunters …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesOpinion 89-3
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Purchases through County … or substantially vary from the State contract. This is in reply to your inquiry concerning a purchase of equipment … clause allowing political subdivisions to participate in the contract award. You state that the State contract, as …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 99-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Energy Performance … equated to the period of probable usefulness prescribed in Local Finance Law, §11.00(a) for obligations issued for … governed by the periods of probable usefulness set forth in Local Finance Law, §11.00. Article 9 of the Energy Law …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. School Districts - Lead In Water: Testing and Reporting (Statewide) Auditors assessed … or implemented needed remediation to reduce lead exposure in all potable water outlets as required by state law and DOH … plan, only one had a complete remedial action plan in place, and just one reported testing results to all …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… District and the Pelham Union Free School District . “In an era of limited resources and increased accountability, … ranged between 9.2 percent and 13.5 percent, which is in excess of the legal 4 percent limit. Lake Pleasant Central … needs. Therefore, the district could have saved $43,270 in short-term borrowing costs. In addition, district …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1DiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… District Attorney Poulin and the New York State Police in this case, Mr. Daley has been held accountable for his … case. This individual abused the position he was entrusted in, taking thousands of dollars that were meant to keep … who seek to defraud others and put the unsuspecting public in harm’s way.” The Snowdrifters of Stratford receives …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitDiNapoli: Former Throop Supervisor Pays Full Restitution After Pleading Guilty to Felony for Stealing $11,000 from Town
… pleaded guilty to grand larceny and official misconduct in January, and as part of his plea agreement, cannot seek … General James and the New York State Police for their work in partnering with us to bring him to justice. My office will … that the officials elected to serve them are operating in the public’s interest, not using their office to enrich …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-throop-supervisor-pays-full-restitution-after-pleading-guilty-felony-stealing-11000XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… officer or persons receiving moneys shall be deposited in a bank or trust company approved by the State Comptroller. … the Commissioner of Taxation and Finance to publish in the State Register, on or before the last day of each … month, a detailed statement of all balance(s) on deposit in any bank account under the administrative control of any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewDepartment of Transportation Bulletin No. DOT-43
… Shift Lump Sum Payment. Affected Employees: Employees in the CSEA Operational Service Unit – BU03 in the Department of Transportation are affected. Background: … a lump sum payment. The Agreement provides for an increase in the payment amount from $400 to $750 in fiscal year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-43-fy2023-2024-shift-lump-sum-payment-winter-maintenance-seasonMedicaid Program – Maximizing Drug Rebates for Health and Recovery Plans
… October 1, 2015 through December 31, 2017. Background In 1990, Congress created the Medicaid Drug Rebate Program to … federal expenditures for Medicaid prescription drug costs. In January 1991, New York’s Medicaid program began requesting … to the manufacturers. The Affordable Care Act, enacted in 2010, extended prescription drug rebates to cover …
https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plansCapital Planning
… authority responsible for air and public transportation in Erie and Niagara counties in New York State. NFTA businesses include a bus, light rail, … 685 (19 percent) originally costing $184 million were not in a state of good repair, including: buses and light rail …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planning