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Opinion 2001-2
… and Duties (discretion in crediting points under a service award program) VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation required in order to be … discretion in fashioning their own point systems, the letter of inquiry calls attention to the definition of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2New Legislation Providing Financial and Budgetary Flexibility to Local Governments and School Districts
The purpose of this Legislation is to relieve some of the financial stress experienced by local governments and school districts.
https://www.osc.ny.gov/files/local-government/publications/pdf/providing-financial-and-budgetary-flexibility-to-local-governments-and-school-districts.pdfOversight of Select High-Technology Projects
… Objectives To determine if Empire State Development (ESD) adequately … across the State. The majority of these ESD investments have been for projects developed under the State University … of dollars of State funding, selected high-tech projects have yet to create the expected number of jobs. While these …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… The number of cities, counties and villages in New York that are close … a single year. In 2012, only seven municipalities had used 80 percent or more of their CTL. By 2018, that number had … risen to 20, with ten municipalities exhausting more than 90 percent of their CTL. When CTL is exceeded, the State …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… disabled adults or seniors at potential risk, according to an audit released today by State Comptroller Thomas P. DiNapoli. The audit is the first in a series looking at issues affecting the … with responsibilities to oversee individual programs. It currently monitors 17 programs that it directly funds …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… has been completed and it is acceptable to be placed in service, and all deliverables necessary to safely maintain …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsSexual Harassment Policy for the Office of the State Comptroller
… is a form of workplace sex discrimination. All employees are required to work in a manner that prevents sexual … All employees, including managers and supervisors, are required to cooperate with any internal investigation of sexual harassment. All covered persons are strongly encouraged to report any sexual harassment or …
https://www.osc.ny.gov/sexual-harassment-policyDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… New York City is planning significant steps to reduce city-funded spending by as much as 15% in response … transparency for nondiscretionary costs that it does not have direct control over to help the public, policymakers and … operational needs, or a lack of lower-cost alternatives, have historically prevented the city from avoiding unplanned …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesTown of Pulteney – Information Technology (2021M-28)
… adequately safeguarded Town information technology (IT) assets. Key Findings Town officials did not adequately safeguard Town IT assets and failed to implement the recommendations we made in 2013 to adopt …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28DiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… or capital plans, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Our audit found city …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesOpinion 93-3
… MUNICIPAL LAW, §§103, 104-b: A fire district is not required to advertise for sealed bids to contract for the … undergo physicals at district expense (1982 Opns St Comp No. 82-204, p 259; 21 Opns St Comp, 1965, p 516; 19 Opns … in that section. In addition to statutory exceptions from competitive bidding authorized by the State Legislature …
https://www.osc.ny.gov/legal-opinions/opinion-93-3State Comptroller Thomas P. DiNapoli Statement on Gov. Cuomo's Executive Budget Proposal
… the most difficult times faced by our state. The pandemic is far from over, and it continues to have damaging effects on our revenues and spending. While …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-gov-cuomos-executive-budget-proposalOpinion 95-2
Whether a housing authority is exempt from paying that portion of its cable television bill which is designated as a franchise fee
https://www.osc.ny.gov/legal-opinions/opinion-95-2Comptroller DiNapoli Calls on Major Corporations to Report on Disability Inclusion
… Apple, McDonald’s, Nike and Twentieth Century Fox, to report on their inclusion of people with disabilities … to self-report their disability policies and practices. It can also identify areas where they can improve their … of choice. The deadline for participating in the 2019 DEI is January 31 and any inquiries can be sent to …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-calls-major-corporations-report-disability-inclusionCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… crimes and how the systemic failures and neglect of duty by the IDA board and its officials enabled their scheme. … DiNapoli. “Making matters worse, their scheme was enabled by a complacent board, which neglected its fiduciary duty and … and Accelerator Committee Chair Edward Diana, were “hired” by Cozzolino’s private company, which received millions in …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionDiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… Unrestricted state aid for cities, towns and villages has remained flat or … the last decade, according to a report issued today by New York State Comptroller Thomas P. DiNapoli. When adjusted for …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationManagement of Selected Special Revenue Funds
… Purpose To determine whether the Department of Health (Department) is … existence. Officials also do not report to the public on how the funds are used and only monitor fund activity when … gifts, and bequests for these funds; Public disclosure of how funds are used; Regular monitoring of fund activity; and …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsOpinion 97-8
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … §64; MUNICIPAL HOME RULE LAW, §10(l)(ii)(a)(5): A city is not required by general State statute to accept only vouchers which have been certified. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-97-8DiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… provide reimbursement from the state to municipalities for costs incurred for hiring financial advisors to assist in the development of … make in advance, avoiding the need for unpredictable tax increases or dramatic budget cuts. For a copy of the proposal …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingGarden City Union Free School District – IT Asset Management (2023M-161)
Determine whether Garden City Union Free School District (District) officials tracked, inventoried and safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garden-city-union-free-school-district-2023-161.pdf