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Opinion 92-4
… district may pay for supervised physical fitness training sessions for its active volunteer firefighters so long as the … moneys to pay for supervised physical fitness training sessions for active volunteer firefighters of the fire … it appears that the contract for the supervised training sessions will not be subject to competitive bidding. …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid … care needs. Following enactment of the Affordable Care Act in 2010, the State developed the New York State of Health … had adequate controls to ensure accurate enrollments in the Medicaid program and to determine whether improper …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followDiNapoli: Brooklyn Economy Sets Records
… Employment grew faster in Brooklyn since the end of the recession than in the rest of New York City, the state and the nation, and its unemployment … Comptroller Thomas P. DiNapoli. "It’s an exciting time for Brooklyn with record employment, business growth, and a …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsOpinion 98 - 19
… purchase contract of a fire district is subject to a mandatory referendum. You ask whether an installment … purchase contract of a fire district is subject to mandatory referendum. General Municipal Law, §109-b … political subdivisions, including fire districts, to enter into installment purchase contracts for the …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 88-55
… of fire company books for audit); (regulating fund raising activities of village fire department) VILLAGE BOARD … of the proceeds from fire protection contracts and fund raising to the village board for audit, the village board may … has held that the Freedom of Information Law [F.O.I.L] (Public Officers Law, §§84, et seq .) is applicable to …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 92-14
… made to discharge a mechanic's lien without a court order only when either (1) a certificate of satisfaction or release … to the general rule that money may be paid out of court only upon court order. Specifically, we must determine what … made to discharge a mechanic's lien without a court order only when either (i) a certificate of satisfaction or release …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringDiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… supply chain. “The devastating loss of life in the Rana Plaza garment factory collapse in Bangladesh still …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operationsOpinion 90-35
… is applicable. We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil … Concerning what monetary threshold applies to the purchase of fuel oil …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Many New Yorkers Struggle to Pay for Housing
… New Yorkers are burdened by high housing costs, according to a report released today by State Comptroller Thomas P. … 1.4 million households paid half or more of their income in 2017 towards housing costs. “The high cost of housing can force some New Yorkers to go without basic necessities or to be evicted. This is a …
https://www.osc.ny.gov/press/releases/2019/06/many-new-yorkers-struggle-pay-housingDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… from 2005 to 2023. Of the remaining 202 projects, only 30% were completed, and on average it takes 5 years for …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsOpinion 2001-8
… items of expense of the district which shall be charged only against the zone(s), or the other respects in which the … that if the fire protection district is to be dissolved only upon termination of current fire protection contracts, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Soaring Health Care Costs Highlight Need To Address Childhood Obesity, October 2012
Obesity rates in New York State and the nation have jumped sharply in recent decades.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-child-obesity-2012.pdfTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… – pdf] Audit Objective Did the Town of Kingsbury (Town) Board (Board) and officials develop and adopt a multiyear … be a vital tool that allows decision-makers, such as town boards (boards), to set long-term priorities, work toward … adopt a multiyear financial plan, a fund balance policy or a reserve policy. As a result, officials continued to …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Rabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… to first-degree grand larceny in April, was sentenced yesterday before Queens Supreme Court Justice Joseph Zayas to …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeState Agencies Bulletin No. 2048
… Purpose The purpose of this bulletin is to provide agencies with information regarding the outreach and escheatment of uncashed payroll checks for calendar year 2021. Affected … The purpose of this bulletin is to provide agencies with information regarding the outreach and escheatment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksState Comptroller DiNapoli Releases Municipal Audits
… projections in the 2022-23 proposed budget continue to be unreasonable. Chenango County Industrial Development … (2022M-10) Although the board evaluated projects prior to approval, it did not adequately establish and document … justices nor the clerk prepared monthly accountabilities to ensure that all collections were accurately accounted for, …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsVillage of Suffern – Budget Review (B24-6-3)
… The Village, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s … The purpose of our budget review was to provide an independent evaluation of The Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3NYS Comptroller DiNapoli Prohibits New Russian Investments and Directs Investment Review
… Russian companies and to review the New York State Common Retirement Funds Fund current investments and assess whether …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-prohibits-new-russian-investments-and-directs-investment-reviewTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… not be fiscally stressed means that a local government or school district has sufficient revenues to meet its …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68