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Opinion 2000-2
… A village, by resolution, may provide for bands, movies and similar events as part of its recreation, senior … with not-for-profit corporations, theatrical productions, movies and similar presentations or activities. You note … certain entertainment such as a band to play at a dance, movies or similar events (see, e.g., 26 Opns St Comp, 1970, p …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2DiNapoli Urges Vote Against eXp's Proposed Move to Texas and All Directors
… real estate brokerage, from Delaware to Texas and against all company directors in the wake of a troubling court … directors, including its founder and CEO Glenn Sanford, for allegedly concealing a pervasive “rape culture” at the … — is highly suspect and should raise concerns for all investors.” The precedent-setting ruling by the …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-urges-vote-against-exps-proposed-move-texas-and-all-directorsState Comptroller DiNapoli Releases Audits
… 163 vendors, finding HPD’s rules are limited in scope and do not encourage Linden Plaza officials to make purchases at … to improve its fiscal oversight of the YAI Network to ensure that its expenses are program appropriate and … by Public Authorities Law, but could not demonstrate how these plans addressed its highest capital needs. In …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… to the adult education program and the procurement of professional services for the period July 1, 2014 through … District officials did not seek competition for eight professional services and insurance totaling approximately … appropriate tuition rates. Monitor the procurement of professional services to ensure compliance with adopted …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultControls Over Selected Expenditures (Follow-Up)
… extent of implementation of the recommendation included in our initial audit report, Controls Over Selected … to innocent victims of crime and their families in a timely, efficient, and compassionate manner; to fund … services. However, we identified minor discrepancies in OVS’ verification of FRE provider licenses and recommended …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February 29, 2016. … Services is a public entity serving 19 component school districts. BOCES, which provides more than 1,400 … totaled approximately $19.3 million. Key Findings The summer school program had an outstanding surplus in the …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Auditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential … Is there sales tax included in hotel charges? Is there conference or training information, if applicable, that includes dates, times and location? Do the conference or training dates correspond to the travel dates …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… the health and safety of vulnerable residents, according to an audit released today by New York State Comptroller … Thomas P. DiNapoli. The audit found DOH at times failed to conduct timely inspections and often lacked documentation to show critical problems were corrected. “Adult care …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsPublic Safety – 2023 Financial Condition Report
… Number of Reported Crimes Rose in 2022 According to data published by the State Division of Criminal Justice Services (DCJS), the number of Index Crimes reported by local law enforcement agencies … According to data published by the State Division of Criminal Justice Services DCJS the number of Index Crimes …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… budgets totaling $88.5 million for City fiscal years 2015 through 2017. As of July 1, 2017, the number of … the New York City Police Department to deploy a Management Team to oversee DHS’ security personnel (peace officers) and … Disability Assistance: Oversight of Homeless Shelters ( 2015-S-23 ) New York City Department of Homeless Services: …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersDiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion
… in state fiscal year (SFY) 2013-14, according to a report released today by State Comptroller Thomas P. … diabetes must continue to be a priority.” DiNapoli’s report, “Diabetes in New York State,” notes that about 1.6 … of all diagnosed cases in New York, according to the report. DOH estimates that another 760,000 New Yorkers have …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billionMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… the Program The Division’s mission is to enhance public safety by providing resources and services that inform … a record of the signatures of the funds recipient, the officer authorizing the funds, and the approving officer. SNUG is a violence-reduction initiative that uses …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followOversight of Adult Protective Services Programs
… meet State standards, the Bureau conducts Practice Reviews (Reviews) of each APS provider. OCFS uses two systems to … as required. For instance, we found that, for a sample of Reviews—which Bureau management stated they rely on to help …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsOversight of Adult Care Facilities
… whether the Department of Health adequately oversees adult care facilities to ensure quality of care and safety … from January 2018 through October 2024. About the Program Adult care facilities provide residential care to adults who … intensive level of care than residents in nursing homes. Adult care facility residents are primarily older, need …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesDiNapoli: Help for Vulnerable Adults in NYC Falls Short
… and case management between April 2019 and October 2024. Case Management Problems Auditors reviewed 179 referrals for 80 clients … HRA offices. In some instances, some caseworkers had up to 90 cases, while others had much lower caseloads and a stated …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-help-vulnerable-adults-nyc-falls-shortControls Over Selected Expenditures
… mission is to provide compensation to innocent victims of crime and their families in a timely, efficient, and compassionate manner; to fund direct services to crime victims through a network of community-based Victim … Fund, which was established by the Victims of Crime Act of 1984. During the State fiscal year ended March 31, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresMonitoring and Administration of Public Protection Grant Programs
… of violent crime – such as aggravated assault, forcible rape, and robbery – in the State, excluding New York City. …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsDiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… action after its inspections and had not received any plan to remedy the violations from shelter operators. OTDA … anyone — including children — unprotected access to the roof at one shelter; Large holes in walls and ceilings: … homeless shelters — ranging from large former hotels, apartment houses and armories to smaller multi-family houses, …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureOversight of Adult Protective Services Programs (Follow-Up)
… meet State standards, the Bureau conducts Practice Reviews (Reviews) of each APS provider. Upon completion of the Review, … process, including the target time frames for conducting Reviews, the follow-up with APS providers regarding …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… included in our initial audit report, Oversight of Young Adult Institute, Inc.’s Family Support Services Contracts … home. OPWDD contracts with three entities within the Young Adult Institute Network (YAI Network) to provide FSS in the … included in our initial audit report Oversight of Young Adult Institute Incs Family …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-follow