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Opinion 98-20
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads … reasonably related to the functions to be performed and is in the best interest of the fire district. You ask whether a … If so, you ask whether a board of fire commissioners, in its discretion, may provide that newly-appointed members …
https://www.osc.ny.gov/legal-opinions/opinion-98-20DiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… conditional discharge and paid full restitution of $16,525 in connection with his crimes. This plea was a result of a … my office to hold Mr. Shaw accountable for betraying the public trust.” New York State Police Acting Superintendent … funds into village accounts, and $16,525 in cash collected by Shaw between November 2015 and August 2018, was …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsState Comptroller DiNapoli Releases Municipal Audits
… Fire District , Village of Walden and Washington County . "In today's fiscal climate, budget transparency and … our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … County – Procurement (2017M-224) The superintendent of public works and the sheriff did not always procure goods and …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Town of Sherburne – Budgeting (2025M-3)
… should be based on historical data or known trends, in which recurring revenues finance recurring expenditures. … underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … However, operating surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3DiNapoli: Language Services Need to be Readily Accessible at NYC Public Health Clinics and Other Programs, Audit Finds
… Press release is available in: Spanish Chinese (Simplified) Chinese (Traditional) An audit released today by State Comptroller Thomas P. DiNapoli found that the New … provide or track required language services across its public health clinics and other public-facing programs for …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-language-services-need-be-readily-accessible-nyc-public-health-clinics-and-other-programsFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… the Village of West Carthage, Kaytlin Ennis, was arraigned yesterday afternoon for allegedly stealing over $3,000 from … the Village of West Carthage Kaytlin Ennis was arraigned yesterday afternoon for allegedly stealing over $3000 from …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageDiNapoli Releases Analysis of State Financial Plan
… peak at nearly 7.7 million in SFY 2022-23 and return to near pre-pandemic levels of 6.1 million in SFY 2023-24. If …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-planAccuracy of Medicaid Eligibility Determined by NY State of Health (2019-S-43)
To determine whether NY State of Health properly sent accurate, complete, and timely Medicaid eligibility and and enrollment information to eMedNY ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s43.pdfPCL -Contracting Information Provided by State Agencies (Percentage of Late Contracts), 2018
Contracting Information Provided by State Agencies (Percentage of late Contracts), 2018
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/pcl-state-agency-data-A-2.pdfMedicaid Program - Overpayments for Services Also Covered by Medicare Part B (2012-S-27)
To determine if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s27.pdfSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Selected State Agencies’ Roles in Financial Literacy (Report 2020-S-53 ). About the Program In recent decades, financial literacy has emerged as a key … of implementation of the five recommendations included in our initial audit report Selected State Agencies Roles in …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followKids in Action of Long Island, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-13) 180-Day Response
To determine whether the costs reported by Kids in Action of Long Island, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s13-response.pdfOpinion 90-1
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal Funds (authorizing … must be paid into the town-wide general fund. A town by local law may authorize a gift of an amount equal to a …
https://www.osc.ny.gov/legal-opinions/opinion-90-1DiNapoli: Motor Vehicle Fatalities Rise Sharply in NY
… Motor vehicle fatalities in New York state rose 25.8% from 2019-2022, with fatalities at the highest level in a decade in 2022, even as the number of vehicle miles travelled, … Motor vehicle fatalities in New York state …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-motor-vehicle-fatalities-rise-sharply-nyOpinion 2005-3
… -- Construction of (by school district) REAL PROPERTY -- Sale (leaseback of occupied building by school district) … is not authorized to construct, or enter into a lease for the construction of, a parking garage to be used primarily for commercial purposes. In addition, a union free school …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 2002-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- … 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a privately-owned, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- … 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a privately-owned, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Charles R. Drew Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Class and full-day Integrated Special Class to children with disabilities who are between the ages of 3 and 5 years. … other SED-approved programs: Special Education Itinerant Teacher services in the fiscal year ended June 30, 2018 and … in excess personal service costs that were inappropriately charged to the SED preschool cost-based programs. These costs …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/charles-r-drew-early-childhood-center-inc-compliance-reimbursable-cost-manualDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… prevent suicides, according to an audit released today by State Comptroller Thomas P. DiNapoli. While the Office of … improve efforts to implement the recommendations made by the New York State Suicide Prevention Task Force to ensure … better protect people in crisis.” The audit was requested by New York City Council Member Erik Bottcher, who has …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… residents in need of transportation services. Thanks to my office and our partnership with federal law enforcement, … scam was exposed, and no money was paid,” said DiNapoli. “My thanks to Acting United States Attorney for the Northern … with the New York State Department of Transportation (NYS DOT) to “enhance the mobility” of seniors and people with …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-scheme