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Opinion 91-63
… who resides with president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who resides with the owner and president of a hardware store and maintains office space in the same building in which the store is located, but has no relationship with the …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 93-15
… -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN LAW, §123: Neither the … of trustees nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to annually … of trustees or the separate treasurer of a town public library is required to annually account to, and submit its …
https://www.osc.ny.gov/legal-opinions/opinion-93-15DiNapoli Presses Companies on Political Disclosure
… “dominant source of political money.” PAC activity, though only one type of political money, provides a valuable …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureOpinion 91-31
… rabies treatment is a local health district charge only if the State Health Commissioner has certified, pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Oversight of the Practice of Funeral Directing
… and burial or cremation. In New York State, only a licensed and registered funeral director may make … or cremation of a deceased person, and these services may only be provided by firms that are also registered with DOH. …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… information technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – … of Operations supervise the special project managers, for the respective middle or elementary school, who can order IT assets and are responsible for receiving the IT assets at the School. The Regional …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36DiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… the office has no way to ensure service providers are only receiving payment for appropriate expenses or if program …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli Calls for Improvements to Capital Planning Process
… decades ago and is heavily used. It is in need of ongoing maintenance, repair or replacement, but the full scope of … recommended. "New York state should have a comprehensive assessment of the condition of the state's capital assets and … partnerships (P3). To improve New York's capital planning process, DiNapoli recommends: Establishing a statewide …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processMaternal Health
… made progress in comparison to other states: once ranked 46th among other U.S. states in 2010, it climbed to 15th with …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthDiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy
… in Sept. 2021 to 11.9% in July 2022 and experienced the only percentage decreases in such costs in February and March …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economyDiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… New York City faces spending risks that could increase its budget gaps for Fiscal Years (FY) 2025 through 2027 to an … $365 million higher than June’s forecast. Even with the increase in the forecast, the city still expects total tax … NYC faces spending risks that could increase its budget gaps for Fiscal Years 2025 through 2027 …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… of PIT filers are residents; 10% were non-residents who only pay New York PIT on income received from work, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… NYPA is a public authority created in 1931 by Title 1 of Article 5 of the Public Authorities Law. NYPA’s mission … programs such as BuildSmart 2025: Ensure that reports of results are based on the actual performance of the program, … that have been completed and those that are in other stages of the process. Disclose any adjustments to baseline …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88DiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… restaurants across the nation unfunded. In New York state, only 35% of the restaurants that applied for RRF funding … example, in Manhattan’s Chinatown and the Lower East Side, only 30% of RRF dollars made it to the 59% of businesses …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicDiNapoli: Wall St. 2021 Profits near Record Levels
… gap was much narrower, with Wall Street’s average salary only twice the average pay in the rest of the private sector. …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levelsDiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
… sector output grew by 3.3%; the information sector was the only other segment that did not experience a decline. OSC …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-wall-st-profits-return-pre-pandemic-levelsState Agencies Bulletin No. 2060
… appear on the Control-D Report NPAY752 (Social Security Number Verification Report) are affected. Background Pursuant … changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 for … and submission to the SSA. Verify the Social Security card presented by the employee is the most recent card issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reportedPrivacy and Security of Student Data
… Objectives To determine if the State Education Department (Department) consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school … To determine if the State Education Department consistently follows all laws and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataNYS Common Retirement Fund Announces Second Quarter Results
… percent for the three-month period ending Sept. 30, 2016, with an estimated value of $184.5 billion, according to New York State Comptroller Thomas P. DiNapoli. … quarter. The Fund ended its first quarter on June 30, 2016 with an overall return of 2 percent and an estimated value of …
https://www.osc.ny.gov/press/releases/2016/11/nys-common-retirement-fund-announces-second-quarter-resultsFormer Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… Congress and are provided here for informational purposes only, as any sentence will be determined by the court. In …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-his