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Homeless Services Housing Needs Assessment (Follow-Up)
… Each client who receives temporary housing in a certified shelter must take part in a Needs Assessment (Assessment) and … outlining specific goals to help the client exit the shelter and return to self-sufficiency. The ILP includes … be completed within the first 10 days of admission to the shelter. The lack of an Assessment, or a late or incomplete …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followState Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority (MTA), New York City Transit (Transit) is responsible for operating the subways and most of … and express routes from those boroughs to Manhattan. Transit and MTA Bus are responsible for the acquisition, …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0Opinion 90-2
… to contract with the trustees of "a public library registered by the regents to furnish library services to the … to or expenditure for one or more" public libraries registered by the regents. We have interpreted the term …
https://www.osc.ny.gov/legal-opinions/opinion-90-2DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … Health Law and Department of Health (DOH) regulations. 3 We determined 38 of the 180 (21 percent) water outlets we …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Opinion 89-57
… Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town repair and … located for the town to repair and improve certain village streets. Highway Law, §142-c provides that the town board may … the town highway superintendent to: * * * (2) Repair streets and sidewalks within any village or portion thereof …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 89-45
… the opinion. LOCAL LAWS -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning board … of appeals be paid by a fixed annual amount for specified services plus a designated hourly rate for specified additional services. You ask whether a town may pay an attorney employed …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Capital Planning and Maintenance
… Purpose To determine whether the Ogdensburg Bridge and Port Authority effectively plans and prioritizes … are reasonable and supported. Our audit scope covers the period April 1, 2012 through December 23, 2015. … To determine whether the Ogdensburg Bridge and Port Authority effectively plans …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceOpinion 96 - 11
… approval on own motion) REFERENDUM -- Permissive (need for when selling town real property); (on town board motion … TOWN BOARD -- Powers and Duties (submission of resolution for sale of real property to referendum on board motion) TOWN … the necessity of a petition, may submit a resolution for the sale of real property to voter approval. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 93-16
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … to respond to fire alarms does not alter the periods when, in fact, the volunteer is ordinarily expected to be at work. This is in reply to your letter concerning the accrual of credit …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 93-15
… board of trustees has appointed a treasurer of the library who holds only private source moneys of the library. Town … that General Municipal Law, §30(3) requires that an annual report of financial transactions, including those involving … the treasurer of each public library. The report must be certified by the officer making the same and, unless an …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 94-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (tenant member of housing … Whether a tenant member of a public housing authority would have a conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Protection of Child Performers
… Purpose To determine if the Department of Labor (Department) adequately ensured that parents/guardians … 2014 through March 16, 2017. Background The Department of Labor (Department) is charged with protecting workers in New … Rules and Regulations (NYCRR) and Article 4-A of the State Labor Laws (Law) were established to protect child …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersOpinion 93-8
… interest rates that vary in accordance with a formula or procedure ... set forth or referred to in the bonds or … with that section to vary according to a formula or procedure specified or referred to in the obligation. In our … municipality to pay the higher rate of interest and what procedure or indices will be used to compute the new rate. In …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Addiction Support Services During Emergencies
… providers to help ensure they’re able to deliver addiction support services during emergency situations. Our audit … to help providers ensure they’re able to deliver addiction support services during emergency situations, such as fires … waiting list information submitted by providers to better support OASAS’ decision making and oversight. …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesDiNapoli: NYRA's Future Uncertain
… to NYRA’s racing-related deficits. “NYRA relies on Video Lottery Terminals to stay in the black, but that … could be a long shot.” In September 2008, upon renewal of its exclusive franchise, NYRA entered into a bankruptcy … to New York state. In return, the state forgave nearly all of NYRA’s debt obligations. In addition, a Franchise …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainState Comptroller DiNapoli Releases Municipal & School Audits
… bookkeepers, who performed all financial duties, including online banking. The board did not adopt written policies and … paid $126 of the premium cost. There was no documentation to support why she was entitled to receive these benefits. The findings regarding the former …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… of all people are included and represented. The launch last November of the state Public Campaign Finance Program … of their neighborhoods. For example, in New York City’s last City Council elections, representation of women more … degree of transparency. The PCFP will only provide a match of public funds on eligible contributions of $5 to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeDiNapoli: Central New York Economy Slowly Improving
… “Although many of the region’s longtime manufacturing jobs have disappeared, the health care, professional and … and natural resource advantages in order to cultivate new jobs and attract new businesses.” Five counties make up the … grew by over 46 percent between 2009 and 2014, and these jobs tend to be well paid. Food manufacturing operations …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingState Comptroller DiNapoli Releases Municipal Audits
… of probation and 1,000 hours of community service. Town of Fort Edward – Payroll and Leave Accruals (Washington County) …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… and 31% among 12- to 17-year-olds. In December 2021, the U.S. Surgeon General issued a warning of an urgent mental … every 500 students. The audit notes that while state law does not require school districts to provide in-school mental … mental health education standards, so it cannot be sure of what districts are, or are not, providing students. …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schools