Search
Opinion 90-14
… or attorney in lieu of reimbursing the town. There is no express authority in the Town Law for a town to impose fees … Town Law, §§267, 274-a, 276-278). Despite the absence of express statutory authority, however, the courts generally … the respondents' contention such a fee is not an agreed-to express condition on approval of the subdivision . . . . …
https://www.osc.ny.gov/legal-opinions/opinion-90-14DiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… York’s mental health facilities are not ensuring parents and guardians are properly notified of incidents of abuse and neglect, according to an audit released today by State … patients are at greater risk when their parents and family members are kept in the dark,” said DiNapoli. …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… to the previous year, according to a report issued today by State Comptroller Thomas P. DiNapoli. This decline … compared to the previous year according to a report issued today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020Comptroller DiNapoli Releases Municipal Audits
… government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Town of Oneonta – Town Clerk (2021M-59)
… 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Hamilton Central School District – Procurement (2020M-168)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … not always seek competition for the purchase of goods and services not subject to competitive bidding, as required by … policy. Officials did not: Seek competition for the services procured from five professional service providers …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
Determine whether student enrollment and billings to school districts of residence are accurate and supported
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mDiNapoli Releases Analysis of Enacted State Budget
… have been an automatic boost in the state's child tax credit, eliminating a net total of more than $1 billion in …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetState Contract and Payment Actions in September
… investigations of sexual harassment. $19,000 to Carlin Meyer, Esq. for outside legal counsel. $7,000 to Roemer …
https://www.osc.ny.gov/press/releases/2018/11/state-contract-and-payment-actions-septemberState Contract and Payment Actions in June
… billion and more than 28,500 payments valued at nearly $26.1 million, primarily for errors, insufficient support for … contracts and payments is available at www.openbooknewyork.com . The Governor’s Executive Order 202 suspended the Office … York for a financing and service agreement for a letter of credit to implement the State Fiscal Year 2020-21 Enacted …
https://www.osc.ny.gov/press/releases/2020/07/state-contract-and-payment-actions-juneDiNapoli: MTA Faces Worst Financial Crisis in History
… The Metropolitan Transportation Authority (MTA) is facing the greatest crisis in its long history, with few viable options without federal … The Metropolitan Transportation Authority is facing the greatest crisis in its long history with few viable …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyState Comptroller DiNapoli Releases Municipal and School Audits
… was submitted to the Office of the State Comptroller (OSC) for the 2023 fiscal year; the 2024 AFR was due April 30, … independent audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings … going forward will be severely limited. Seaford Union Free School District – Capital Assets (Nassau County) …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Oxford – Financial Condition (Chenango County) The board … and 63% of these costs totaling $89,667. Additionally, the department of public works director and deputy director did not approve …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 92-41
… of concrete "sidewalks". The "sidewalks" are used by residents and the fire district fire department for vehicular … concluding that a fire district may construct an access road to a source of water supply for the exclusive use of its … losses incurred by reason of delayed response time due to road obstructions (see Timmons v Harvey , 85 AD2d 840, 446 …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Approved State Contracts and Payments
… with McKinsey & Company, Inc. for management consulting services. Central New York Developmental Disabilities Service … Lawn Sprinklers, Inc. for Championship Golf Course North irrigation pond reconstruction, Rockland State Park, … Rochester for reconstruction of the Route 94 Inner Loop, East. $8.5 million with Fugro USA Land, Inc. for pavement …
https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-paymentsMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare. The audit covered the period July 2016 through June … Individuals who are eligible or appear eligible for Medicare are required to apply for Medicare as a condition of …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of dollars on … Thomas P. DiNapoli. “There are older New Yorkers waiting for services to help them remain independent and out of nursing homes, but the Office for the Aging isn’t doing enough to make sure the funding for …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsDiNapoli Audit Finds Gaps in NYC School Safety Planning
… Schools Against Violence in Education Act aims to keep school children and teachers as safe as possible in a time of … in Education (SAVE) Act, enacted in 2000, mandates training and instruction for preventing and responding to … as well as the hiring and screening process for, and the training required of all personnel acting in a school …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningOpinion 88-28
… You describe each of the newspapers as follows: (1) a daily newspaper with its principal office in, and which is entered as second class mail matter in the post office of a city within the county in which the town is … for circulation. (Village of Tonawanda v Price , 171 NY 415, 64 NE 191; Loos v City of New York , 257 AD 219, 13 …
https://www.osc.ny.gov/legal-opinions/opinion-88-28State Audit Shows Need to Improve Response to Noise Complaints in NYC
… New York City highlights the need for the New York State Liquor Authority (SLA) and the New York City Police … to better communicate and crack down on bars and clubs with persistent noise problems, according to an audit … against them. Auditors examined the 30 locations with liquor licenses that generated the most noise complaints …
https://www.osc.ny.gov/press/releases/2017/06/state-audit-shows-need-improve-response-noise-complaints-nyc