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Opinion 98-24
… services are accepted by the commanding officer of the assisted fire company or department under that section is … to the same extent as if he or she were a member of the assisted fire company or department. The effect of this … 209-i(1-a) is treated as if he or she were a member of the assisted fire company or department during the time services …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Opinion 95-16
… PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION LAW, … of the apportionment. This is in reply to your request for our opinion as to the proper assessment roll to be used for the apportionment required by section 1908 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-16DiNapoli: Corporations to Disclose Political Spending
… they publicly report all direct and indirect corporate political spending. "Investors must be able to determine if political spending is consistent with enhancing a company's … and Nisource for agreeing to voluntarily disclose their political spending and urge other companies to follow suit. …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingOpinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … You ask whether a town may accept a gift of a privatelyowned family cemetery established during the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … Whether a town may accept a gift of a privatelyowned family cemetery established during the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 93-6
… that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (article 5-G of the General … does not provide authority for) MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General Municipal Law … Municipal Law under which the village would provide fire protection services to a fire protection district in the …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Southwestern Central School District – Claims Audit (2025M-34)
… to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… With Developmental Disabilities (OPWDD), and the Office of Mental Health (Mental Health) comprised 23% of the workforce but accounted …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Town of Windsor – Capital Project (2025M-52)
… Windsor (Town) Board (Board) properly manage its highway garage capital project (Project)? Audit Period March 1, 2022 … The elected five-member Board, composed of the Supervisor and four Board members, is responsible for the general management and control of the Town’s operations and finances including …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52DiNapoli Calls for Improvements to Capital Planning Process
… estimated $81.7 billion – including tax dollars, federal aid and long-term borrowing proceeds – to support its capital … an estimated $817 billion including tax dollars federal aid and longterm borrowing proceeds to support its capital …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processCost-of-Living Adjustment
… A Cost-of-Living Adjustment (COLA) is a permanent annual increase to your pension to help offset the impact of inflation. Once you are … is applied up to the first $18,000 of your annual pension benefit as if you had chosen the Single Life …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentDiNapoli: Canal Corp. Must Address Gaps
The New York State Canal Corporation has not performed inspections as required on a significant number of critical structures along the systems 524 miles of waterways according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… Betty A. Rosa. The full op-ed is below: We should be teaching financial literacy in NY's high schools Financial literacy should be taught in all New York schools. When students take a … to the Board of Regents that financial literacy should be a graduation requirement. As part of the process to …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsCity of Newburgh – Budget Review (B23-6-9)
… the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Case Management
… Objective To determine whether the New York City Department for the Aging provided and paid case management services appropriately for eligible seniors. The audit covered the period from … To determine whether the New York City Department for the Aging provided and paid case management services …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementFare Evasion (Follow-Up)
… is responsible for generating random samples of subway stations for traffic checkers to observe and record whether …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… at residential treatment facilities during the pandemic, it put patients’ safety, security and treatment at even … up to standards and providing the best care possible to all New Yorkers in need of their help.” In a letter to the … were more than three years overdue, and two programs never got a recertification review. The audit also looked at 25 …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsVillage of Washingtonville – Budget Review (B26-6-1)
… (Village), subject to the provisions of Local Finance Law (LFL) Section 10.10, to issue debt not to exceed $4.5 … only one of the seven recommendations from our January 2025 budget review letter. The 2026-27 tentative budget … appropriations and an increase of $5,000 from the 2025-26 adopted budget. Additionally, there is a $20,000 …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… Disability Assistance (Office) adequately monitors and appropriately reimburses claims for homeless shelter … across the State provide an array of services to families and adults, including assessment and case management, access to health care and child care … of Temporary Disability Assistance adequately monitors and appropriately reimburses claims for homeless shelter …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… messages. All secure messages are subject to content screening by authorized facility staff. Upon release or … through secure messaging, and its secure message content screening process does not adequately capture all risks to …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individuals