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Opinion 2007-1

… with an award to the lowest responsible bidder (see People ex rel. Smith v Flagg , 17 NY 584, 589; 2 Antieau, … to the requirements of the competitive bidding statute ( Value Management Consultants v County of Nassau , Supreme Ct, … light and rapid rails systems as well as bus systems, even when bus and rail systems share all or part of the same …

https://www.osc.ny.gov/legal-opinions/opinion-2007-1

Opinion 90-1

… of moneys to public entities) LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation) MUNICIPAL FUNDS -- Appropriations and Expenditures (use of commercial …

https://www.osc.ny.gov/legal-opinions/opinion-90-1

Town of Dover – Fire Protection and Ambulance Services (2016M-413)

… 30, 2016. Background The Town of Dover is located in Dutchess County and has a population of approximately … Board, contracts with a fire company to provide services in its fire protection district and with an ambulance company … Treasurer of the fire company disclosing his interest in the 2015 and 2016 contracts or of the member recusing …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413

DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System

… New York State Comptroller Thomas P. DiNapoli and the New York State Police announced … the state retirement system," DiNapoli said. "Thanks to Dutchess County District Attorney William Grady and the New York State …

https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-system

State Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The … for the 2012-13 through 2014-15 fiscal years by $14.9 million (7 percent), which resulted in operating …

https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2

DiNapoli Report Tracks MTA's Shifting Revenue Streams

… trips last year than in 2019, and paid ridership for NYC Transit buses was down 42% compared to 2019. Commuter … of an increase to the payroll mobility tax (PMT) rate in NYC in 2023. In 2024, 70% of the MTA’s revenue came from … million in SFY 2013 to $1.3 billion in SFY 2025 due to consumption growth and more recently, rising prices. Economic …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streams

Opinion 91-64

… which you provided, the State Education Department and the Comptroller's Office have historically approved for … each for a separate route, are let to the same individual and neither of such contracts so let is in excess of the … as well as the aforementioned opinion of this Office and determine whether it is consistent with our current view …

https://www.osc.ny.gov/legal-opinions/opinion-91-64

State Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … budgeting practices made it appear that the town needed to both raise taxes and use fund balance to close projected budget gaps. However, the general fund …

https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0

Performance Incentive Program

… Purpose To determine whether the Rochester-Genesee Regional … Performance Incentive Program uses reasonable criteria to measure employee performance and whether incentive awards …

https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-program

Churchville-Chili Central School District – Procurement (2025M-18)

… policies? Audit Period July 1, 2022 – February 10, 2025 Understanding the Program Generally, school district …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18

State Comptroller DiNapoli Releases Audits

… Cost Manual (2017-S-32) Auditors identified $1.6 million in reported costs that did not comply with requirements for … including $541,775 paid to 38 individuals who did not work in VOA-GNY's SED preschool programs. Department of Health … Vaccines (2017-S-41) Auditors identified $32.7 million in improper Medicaid payments for costs related to …

https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0

DiNapoli: NYC Emergency Management Failing to Ensure the City is Prepared for Disasters

… audit is the first of four that DiNapoli has engaged with a focus on resiliency planning in New York City. “It is not a matter of if, but when, another massive storm like Sandy will hit New …

https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-emergency-management-failing-ensure-city-prepared-disasters

Town of Carrollton – Justice Court Operations (2018M-21)

… balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The Justices' bail reports included …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21

Residents of Long-Term Care Facilities Lacking Access to Advocates

… state lack regular access to ombudsman services due to a decline in the number of volunteers and a severe shortage of paid staff, according to an audit … Under the federal Older Americans Act of 1965, to be eligible for certain federal grants, each state is …

https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocates

State Comptroller Thomas P. DiNapoli Statement on Executive Budget

… funding for our most important needs, including education, public safety, health and mental health care, among other … and, more importantly, greater accountability to the public. It’s time this issue is addressed before it hinders …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budget

Opinion 2000-1

… to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees) MUNICIPAL FUNDS -- Appropriations and Expenditures (authority to pay … to the village through error or mistake and to which funds the village is not entitled". Since the case at hand …

https://www.osc.ny.gov/legal-opinions/opinion-2000-1

Opinion 89-64

… real property within the village/town and the development rights of an adjoining parcel owned by the same party in … may be expended. That section authorizes any county, city, town or village, after due notice and public hearing, … between the seller and the village (see Glass v City of Binghamton , 6 AD2d 944, 176 NYS2d 18; see also …

https://www.osc.ny.gov/legal-opinions/opinion-89-64

DiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES

… Fisher worked for CiTi BOCES in the town of Mexico, NY. During an internal audit, CiTi BOCES found discrepancies … Fisher was charged with three counts of Falsifying Business Records, Grand Larceny and Corrupting the … innocent unless and until proven guilty in a court of law. Since taking office in 2007, DiNapoli has committed to …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-boces