Search
Opinion 92-39
… (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to … (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to … (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Opinion 96 - 14
… of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- Approval of … (consideration $100 or less) -- Purchases and Sales (community college purchasing from hardware store owned by … §§801, 802(2)(e): A member of the board of trustees of a community college would have a conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Kids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids in Action of Long Island, Inc. (Kids in Action) on its Consolidated Fiscal Report (CFR) were … (CFR Manual). The audit covered expenses reported on Kids in Action’s CFR for the fiscal year ended June 30, 2015. …
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… our initial report, Selected Safety and Security Equipment at Subway Stations ( 2016-S-92 ). About the Program The … our initial report Selected Safety and Security Equipment at Subway Stations …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… 70,000 miles of rivers and streams and more than 7,600 freshwater lakes, ponds, and reservoirs that are used for … pose risks to people who use the waters to swim, boat, or fish. Timely reporting of overflow events to the public is …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… could limit the city’s potential revenue upside and make it harder to continue to fund recent spending additions … recurring underbudgeted expenses, including costs the city does not have unilateral control over – such as public … reliant on federal support and may require the city to make difficult choices about these services in the coming …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesOpinion 91-27
… on the issues discussed in the opinion. COUNTIES -- Real Property (sale of unneeded real property without public bidding) LOCAL LAWS -- Real Property … of County Law, §215(6) that county real property be sold only to the highest responsible bidder. County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-27DiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… tax collection growth over the last several years and that is continuing in 2015,” DiNapoli said. “The slow growth in …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015DiNapoli: Economic and Tax Collection Growth Slowing in New York City
… have been affected by the stronger dollar and weakened global economies, and after two years of job growth, the … refinancing bonds issued by the Sales Tax Asset Receivable Corp. The report also found that the Health and Hospitals …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityDiNapoli: State Health Department Missed $119 Million in Rebates from Drug Companies
… in its pursuit of rebates and do all it can to save money. Thankfully, department officials are working to fix … DiNapoli made 12 recommendations to DOH to collect the unclaimed rebates and improve its processes to maximize …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-health-department-missed-119-million-rebates-drug-companiesDiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… is strong, but job growth and tax collections in the near future are unlikely to be as robust as they have been in … of the incoming administration. HHC is also falling short of targets to reduce staffing and increase membership …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsPsychotherapeutic Evaluational Programs, Inc. d.b.a. Parsons Preschool – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Psychotherapeutic Evaluational … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableOpinion 91-50
… be deposited for the release of retained percentages held by the State Comptroller or by a political subdivision. This is in reply to your inquiry … in part, that the bonds and notes of LGAC are: hereby made securities which may be deposited with and may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 2001-7
… local laws relating to the establishment, financing and operation of town improvement districts (see Coconato , supra …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 88-49
… of Barber , 198 Misc 135, 100 NYS2d 668, affd 278 App Div 600, 101 NYS2d 924, 278 App Div 727; 103 NYS2d 661; Kingston Associates v La Guardia , 156 Misc 116, 281 NYS 390, affd 246 App Div 803 285 NYS 19; Rappel v Roberts , 79 Misc 2d 201, …
https://www.osc.ny.gov/legal-opinions/opinion-88-49DiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… Mortgage foreclosure filings across New York dropped 46 percent between 2013 and … Mortgage foreclosure filings across New York dropped 46 percent between 2013 and …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013Comptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… their own benefit." Alvarez previously served as Chief of Staff to New York City Council Majority Leader Joel Rivera. … Contract Services over the period from Sept. 22, 2015 to Oct. 4, 2016. The forms, which were filed on behalf of A&G …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)
… Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37 ). About the … Care (MMC), which provides comprehensive coverage, and Health and Recovery Plans (HARP), which provide specialized … from MMC and HARP as part of the COVID-19 public health emergency unwind process. Of the initial report’s four …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-andDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… Willsboro town clerk/tax collector, was sentenced to serve five years probation and ordered to pay full restitution of … Willsboro town clerktax collector was sentenced to serve five years probation …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionDiNapoli: Health Departments Need to Clean Up Act on Food Safety
… State Comptroller Thomas P. DiNapoli. “Auditors found that food safety inspectors are identifying hundreds of establishments with serious violations, including food that has not been refrigerated properly or food that has been handled by sick workers. However, many of …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safety