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Oversight of Adult Protective Services Programs
… through April 2021. About the Program In New York State, the Office of Children and Family Services (OCFS) … aging), and assistance in obtaining benefits to informal money management and court petitions to appoint a guardian or … abuse, as well as financial exploitation or neglect by caregivers. Elder abuse also often goes undetected; only 1 …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsOpinion 90-18
… Requiring Competitive Bidding (purchase of medical supplies) GENERAL MUNICIPAL LAW, §103: There is no exception … on the fact that the commodities purchased are medical supplies. You ask whether the purchase of medical supplies by a county department of health is subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 99-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … opinion. BONDS AND NOTES -- Destruction of (not required by State Comptroller's regulations) CONSTITUTIONAL LAW -- … a school district from, inter alia , giving or loaning money or property to or in aid of any individual. Generally, …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 93-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … §103 requires that, except as otherwise expressly provided by the State Legislature or by local law adopted prior to September 1, 1953, all …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 2006-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … a town supervisor may be granted a leave of absence by the town board pursuant to section 92 of the General … St Comp No. 91-39, p 115, discussing the waiver of salary by a public officer). Further, an incumbent elected officer …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 2006-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (Town Law §198[12][b]). Any such sale must be approved by a majority vote of the qualified electors of the district … property and facilities of the town district are purchased by, among other entities, a county on behalf of a county …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9DiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… for extreme weather as an audit released today by New York State Comptroller Thomas P. DiNapoli found a lack of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsOpinion 94-28
… the county must reimburse the general fund from district funds. To the extent the planning relates to a proposed …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Audit Faults Justice Center Records, Raises Questions on Accountability
… neglect against vulnerable New Yorkers off a registry, a list of individuals prohibited from holding jobs that involve … complaints generally within 60 days. It also maintains a list of individuals who have abused or neglected someone and … a database of reported allegations and state exclusion list, as well as ensure that allegations were investigated in …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityOpinion 93-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Local Highway Assistance ("CHIPs") moneys appropriated by the town board for the repair and improvement of highways … board and town highway superintendent which is required by section 284 of the Highway Law. Section 10-c of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 91-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to be member of association to receive benefits); (use of money for retirement and death benefits) INSURANCE LAW, … of Hicksville may establish an annuity program, funded by a portion of the foreign fire insurance tax moneys it …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 94-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … requirements if the expenditure is to be paid for by taxes levied for the fiscal year in which the expenditure …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 90-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … AND HEARINGS -- Voting Procedures (authority to allow act by majority of quorum) LOCAL LAWS -- Voting Requirements (authority to allow act by majority of quorum) GENERAL MUNICIPAL LAW, §353-a; GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-90-31State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … The district did not maximize Medicaid reimbursements by submitting claims for all eligible services provided. … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsCost-Saving Ideas: Managing Your Travel and Conference Expenses
… The policy should: Describe the pre-approval process List expenses that typically are and are not reimbursable List maximum reimbursement rates Explain the reimbursement …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesOpinion 2004-5
… 140, 558 NYS2d 667, lv denied 76 NY2d 714, 564 NYS2d 717, appeal dismissed 80 NY2d 891, 587 NYS2d 901), we have …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 89-9
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Tracking the Return: The Tourism Industry in New York City
Domestic visitors reached 50.6 million in 2023, up 7 percent from 2022 but still down 4.7 percent from 2019. Domestic visitors that travel for leisure have driven the overall return of visitors to New York City.
https://www.osc.ny.gov/files/reports/pdf/report-04-2025.pdfRecent Trends in the New York City Economy - April 2003
New York City has been experiencing an economic recession since the end of 2000.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2004.pdf“Unwinding” Continuous Enrollment in Medicaid Presents Coverage and Financial Risks
Increased enrollment in Medicaid is a key reason New York has one of the lowest rates of uninsured individuals in the nation (4.9 percent in 2022, according to the U.S. Census Bureau).
https://www.osc.ny.gov/files/reports/pdf/medicaid-unwinding-financial-plan-risk.pdf