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Opinion 2000-1
… Esq., Corporation Counsel Village of Ossining 1 The letter of inquiry also asks whether, under the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Lead Poisoning Prevention Program
To determine if the Department of Health has provided adequate oversight of the Lead Poisoning Prevention Program
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programOpinion 92-21
… to receive a fee under this section for each individual case. You have asked if towns and villages are entitled to … to the Justice Court Fund the dismissal, by single judgment or by a series of identical judgments made and … and other proceedings: (a) for all services in each case of a misdemeanor or other offenses, including …
https://www.osc.ny.gov/legal-opinions/opinion-92-21DiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin
… The former highway superintendent for the Town of Erin in Chemung County made personal … purchases and used gas, oil and other town supplies for his own use, totaling nearly $70,000, according to an … C felony, and four counts of offering a false instrument for filing, a class E felony. The arrest was the result of a …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinExxon's Investors Call for Meaningful Climate Risk Plan
… said. "Exxon's business is extremely vulnerable to changes in climate regulation and consumer demand. Unlike its peers … Systems, CalPERS and other U.S. and European investors. A list of co-filers is available here . Last year, ExxonMobil … Retirement Fund is the third largest public pension fund in the United States, with an estimated $186 billion in …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planDiNapoli: Tax Breaks From IDAs Continue to Climb
… Thomas P. DiNapoli. "New York's IDAs are tasked with generating economic development and job creation, but it … tracks IDA performance and shows the costs associated with their decisions. Now, because of recent reforms … IDA projects reported a total of 608,825 full-time jobs, with an increase of 224,734 jobs over the life of these …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbState Comptroller DiNapoli Releases Municipal and School Audits
… were issued. Livonia Central School District – Conflict of Interest (Livingston County) A board member, who resigned … superintendent’s outside employment created an appearance of impropriety. The former superintendent resigned on July … Fire Company’s progress, as of June 2024, in implementing our recommendations in an audit report released in April …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsADAPT Community Network – Compliance With the Reimbursable Cost Manual
… formerly known as United Cerebral Palsy of New York City, Inc., on its Consolidated Fiscal Reports (CFRs) were … years ended June 30, 2014. Background ADAPT is a New York City-based not-for-profit organization authorized by SED to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… maintained “collaborative agreements” with eight other schools to integrate certain special education students into mainstream classrooms. Aim High compensated the other schools for their services. According to the agreements, … we identified were: $501,085 in payments to seven other schools for mainstream educational services provided under …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualAdministration of Contract C007373 With the Institute for Community Living
… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its … June 30, 2014. We also performed on-site observations of ICL staff, clients, facilities, and reviewed prior year … through October 22, 2015. Background The mission of OMH is to promote the mental health and well-being of all …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… costs, and the cost-allocation requirements for indirect expenses. Key Findings For the three fiscal years ended June … OJC, but were charged as maintenance, repair, and utility expenses on ANIBIC’s CFRs; $152,500 for unallowable payments … to a contractor; $9,270 for unsupported vehicle-related expenses; and $15,428 for ineligible personal commuting …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedOpinion 92-15
… §207-c(1) provides, in relevant part, that a county must pay to a deputy sheriff who is injured in the performance of … county to make cash payments to the deputy sheriff and to pay the deputy sheriff's medical expenses (see General … section 207-c benefits, the municipality is required to pay only the difference between the police officer's full …
https://www.osc.ny.gov/legal-opinions/opinion-92-15State Comptroller DiNapoli Releases State Audits
… the period. The audit examined about $9 million of these expenses and identified problems with over 90 percent – $8.2 … Treatment Program: Provider Claiming of Depreciation Expenses (2015-S-84) OASAS is not effectively monitoring Drug … claims do not include state reimbursement for depreciation expenses. Auditors found providers inappropriately claimed …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… the New York State Thruway Authority will continue to face fiscal challenges, according to an audit released today by New York State Comptroller … that its current revenue structure may not be sufficient to cover ongoing and future capital needs. “The Thruway …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsOpinion 2003-1
… to the procedures in article 12 of the Town Law (§190 et seq .), or upon town board motion subject to permissive … that are used by the whole district, including extensions (16 Opns St Comp, 1960, p 61). There is no corresponding … district (see, e.g., 19 Opns St Comp, 1963, p 169). 1 Accordingly, pursuant to Town Law §202(5), the cost of an …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 94-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … assessment for) BONDS AND NOTES -- Budget Notes (use of to finance excess cost of snow removal) -- Serial Bonds …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 2005-2
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: … reimbursement to firefighters for out-of-pocket expenses in operating their personal vehicles in performing firemanic …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2State Comptroller DiNapoli Releases Audits
… provided. Department of Motor Vehicles – Assessable Expenses of Administering the Motor Vehicle Financial … of Motor Vehicles is responsible for tracking the expenses of administering the acts and assessing these expenses on insurance carriers that issue policies or …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsWest Islip Union Free School District – Financial Management (2022M-40)
… and made year-end unbudgeted transfers to reserves, in order to stay within the statutory surplus fund balance … and management of fund balance and reserves resulted in levying more taxes then were needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Who Is Responsible? – Travel and Conference Expense Management
… supervision and accountability of travel and conference expenses in accordance with board policies: Management … for the direct supervision of travel and conference expenses, the governing board (or the officer responsible for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible