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Opinion 98-21
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … LAW, §§119-o, 122-b, 209-b; TOWN LAW, §176(22): Although a town is authorized, pursuant to section 122-b of the … According to your inquiry, the emergency rescue and first aid squad of the fire district fire department …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Oversight of Water Supply Emergency Plans (Follow-Up)
… in the area it serves, stating that the proposed Plan is available for review and comment by the public. Information … recommendations, four have been implemented and one has not been implemented. Key Recommendation Department officials are requested, but not required, to provide information about any actions …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followLeading the Way on Climate Investment
… poses risks to the economy, financial markets, and the Fund’s investments. Managing these risks is integral to … risk, please see the 2024 Progress Report on the New York State Common Retirement Fund’s Climate Action Plan. Fund’s 2040 Net Zero …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentNew York State Artificial Intelligence Governance
… in accountability as their inputs and operations are not always visible. Additionally, AI systems are frequently … ensure that its use is transparent and accurate and does not generate harmful, unintended consequences. New York State … Entities (e.g., State Agencies). Key Findings NYS does not have an effective AI governance framework. While the AI …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… 7,600 freshwater lakes, ponds, and reservoirs that are used for drinking, bathing, and recreation. As the State’s … and power outages, untreated or undertreated sewage may be discharged into ground and surface waters, posing risks to … overflow events to the public is therefore crucial so they can avoid exposure. Generally, the Act requires publicly …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantDiNapoli: Report Finds Mixed Job Picture in Upstate NY
… Upstate New York lags behind downstate New York and the nation in job growth since the Great Recession, according to a … more than 22,000 jobs, were added in the accommodation and food services industry. Education and health services …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-report-finds-mixed-job-picture-upstate-nyDiNapoli: State Needs to Supercharge Efforts to Meet Renewable Electricity Goals
… New York state will have to take multiple steps to increase renewable electricity … problems, continue streamlining permit and interconnection study procedures, and develop the necessary infrastructure to … The state should make every effort to clearly identify how these costs will affect consumer electric bills and must …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-needs-supercharge-efforts-meet-renewable-electricity-goalsAusable Valley Central School District - Medicaid Reimbursements (2018M-189)
… $56,510. District officials did not submit any claims for reimbursement from 2011-12 through 2014-15 or submit claims … requirements are met to submit Medicaid claims for reimbursement for all eligible services provided. Review all … on an issue that was raised in the District’s response letter. … Determine whether the District claimed all Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Opinion 2005-7
… pursuant to Town Law §198(3)(b), so long as the use will not reduce the water supply so that it will be insufficient … in the absence of express statutory authority, they may not be delegated to an independent contractor (see, e.g., 24 … fees, charges, rates or rentals, or special assessments not collected together with real property taxes (see also …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Opinion 93-20
… the town board to require a countersignature in order for the receiver to transfer moneys deposited to his or her …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 88-20
… which, among other things, change a county seat. For purposes of article III, §1, a local act has been …
https://www.osc.ny.gov/legal-opinions/opinion-88-20Opinion 88-77
… provision by the corporation of arts-in-education programs to the district. However, disclosure would be required under General Municipal Law, §803. This is in reply to your letter in which you inquire whether a school board … Council on the Arts has contracted with the local council to provide State funds up to fifty percent of the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 89-24
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … -- Collective Bargaining Agreement (school board member holding position in state teachers association) -- Code of … by the school district's code of ethics. You ask whether a person who is a member of the board of education of a city …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 90-28
… with a matter before the board, the board member should not participate in the discussion or vote on any such matter. … are subdividing their property, and that the town would not be a party to those contracts, there appears to be no … the board member's interest in the contracts would not be prohibited under section 801. Besides prohibiting …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 97-16
… to County Law, §722(3) is fixed by the court and may not be reduced by the county. A claim submitted by assigned … fixed by the court is a proper county charge and is not subject to audit by the county pursuant to County Law, … the problem can and should be addressed through the available administrative tools" within the judicial branch ( …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Opinion 91-14
… opinion. MUNICIPAL COOPERATION -- Procedures (necessity for referendum) -- Refuse and Garbage (town refuse and … town board's resolution authorizing the contract would not be subject to referendum. You ask whether, pursuant to … Any agreement entered into under section 119-o must be approved by each participating municipal corporation or …
https://www.osc.ny.gov/legal-opinions/opinion-91-14DiNapoli Releases Analysis of Executive Budget
… Despite projections for healthy gains in tax receipts and continued growth in the … proposed nearly $7 billion gap-closing plan remains to be identified by the Medicaid Redesign Team (MRT), creating … forward.” The MRT is charged with identifying savings that can lead to financial sustainability of the program, …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… County District Attorney Hoovler and the New Windsor Police that we were able to bring their crimes to light and … be put in place to ensure that public monies are not squandered in the future,” said District Attorney … District Attorney’s Office and the Town of New Windsor Police Department. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionDiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… P. DiNapoli . The jobs comprised more than 18 percent of all private sector employment in the state. “Nonprofits … provide day care services that allow people to go to work, job training that helps to fill skill needs, and other … realize how critical the nonprofit is to the economic and social fabric of our state and local communities and the …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsNext Generation 911 Services
… and implementation of New York State’s Next Generation 911 plan, and whether the Office of Information Technology … to other counties’ Public Safety Answering Point, or call center. More importantly, NG911 transitions to a digital … the appropriate first responders. Key Findings DHSES is not effectively overseeing the development and implementation …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-services