Search
Opinion 89-23
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at … a State agency, by lease or license, to utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your letter asking whether a village may allow …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 92-40
… County Law, §226-b(2) authorizes the legislative body of the county, by resolution, to establish schedules of … of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , … by a municipality without express statutory authority (see NY Const., art XVI, §1; Sonmax, Inc. v City of New York , 43 …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 98-12
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (commingling of … the city school district of such a city may be commingled in one or more bank accounts. City moneys may be temporarily … of such a city ("school district") may be commingled in one or more bank accounts. You also ask whether the moneys …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 93-18
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority … requiring referendum on program for fire company in fire protection district) VOLUNTEER FIREFIGHTERS -- … a fire company located within a fire protection district in the town, unless the proposal has been approved by a vote …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 2002-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street … STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and Duties (maintenance of town … You ask whether the cost of expenses for street lighting in a town and for maintaining a building used as the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: Former Clerk Padded Her Pay With Town Funds
… and audit found that she paid herself thousands of dollars in unauthorized payroll payments. Green also had the town pay … the New York State Police for their work and partnership in combatting public corruption." "This arrest once again … said Superintendent George P. Beach II. "The victims in this case were the residents who put their trust in this …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsEmployment Recovery Is Slow for New Yorkers with Disabilities
… disabilities, and these rates have not declined as quickly in New York as they have nationally. 1 In addition, the national share of people with disabilities who are working reached a new high in 2022, while the share in New York continued to decline … disabilities and these rates have not declined as quickly in New York as they have nationally …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesState Comptroller Thomas P. DiNapoli Statement on 2026 Executive Budget Address
… mitigate food insecurity, address energy costs and invest in clean water. While commendable, the state’s long-term … and finances continue to be disrupted by actions taken in Washington. Out-year budget gaps are estimated to be $27.5 … a budget this year given the heightened uncertainty in the economy and the prospect of even more unfavorable …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-executive-budget-addressDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… assistant, for allegedly stealing more than $3,000 in town funds over a four-year period. “The defendant abused … groceries and spending money,” DiNapoli said. “Those in public service have a duty to ensure taxpayer dollars are … and the New York State Police for their partnership in making sure she will be held accountable.” “Crimes of this …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townXII.5.H Appropriate Payment Amounts – XII. Expenditures
… SECTION OVERVIEW AND POLICIES In accordance with Article 7, Section 109 of the State … documentation to the Office of the State Comptroller in accordance with Section 3 - Record Retention - Accounts … In accordance with Article 7 Section 109 of the State Finance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsChanging Employers – Membership and Enrollment
… Some special retirement plans require service in a particular title. A special plan allows for retirement … position, or considering a job change that would result in a change in their retirement plan, we strongly recommend any employees … count toward retirement under a 20 or 25year special plan In some instances PFRS members may be eligible to join and …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersNew York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… a row this year, a troubling trend. “For the fiscal year (FY) beginning in July 1, 2026 (FY 2027), our assessment of these budget risks include: …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budgetResources and Responsibilities: New York State’s Environmental Funding
… water are just some of the new tasks DEC has been assigned in the last few years, adding to an already long list of … million from the previous year. Over the decade ending in State Fiscal Year 2019-20, DEC’s annual capital spending rose by $342.9 million, allowing new investment in land acquisition, water infrastructure and other long-term …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Management of Indoor Air Quality … the Program Asthma is a significant public health problem in the United States. It is one of this country’s most common … to the Centers for Disease Control and Prevention (CDC), in 2020, asthma accounted for 94,560 hospitalizations and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) … that the Workers Compensation Board Board incurred in administering the Workers Compensation Program Program for …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Medicaid Program – Excessive … monthly premium for each enrolled Medicaid recipient and, in turn, the MCOs arrange for the provision of health care … of monthly rental payments—many items have 10-month caps. In accordance with Medicaid regulations, when the monthly …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Selected Management and … issued on December 28, 2012, mandated a 20% improvement in the energy efficiency performance of State government … BuildSmart NY program was created to carry out EO 88, and in April 2020, BuildSmart 2025 expanded upon the original …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followState Comptroller DiNapoli, Congresswoman Meng and Council Member Ung Return Lost Money to Flushing Businesses
… present owners with unclaimed funds checks. Congresswoman Grace Meng, New York City Council Member Sandra Ung and … facing and returning unclaimed funds. I appreciate Rep. Grace Meng, Council Member Sandra Ung and Peter Tu of the … businesses in my congressional district,” said U.S. Rep. Grace Meng . “Small businesses are the backbone of our …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-congresswoman-meng-and-council-member-ung-return-lost-money-flushingNew York State Fiscal Reform and Accountability Act
… the state finance law and the public authorities law, in relation to contents of the state budget and the capital … sum appropriations; and to amend the state finance law, in relation to the rainy day reserve fund (Part A); to amend the state finance law, in relation to establishing the New York state capital …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid … care needs. Following enactment of the Affordable Care Act in 2010, the State developed the New York State of Health … had adequate controls to ensure accurate enrollments in the Medicaid program and to determine whether improper …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-follow