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Opinion 89-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by lease or license, to utilize space in the village hall several times per month for nominal or no consideration. … Whether a village may allow the New York State Division of Parole to utilize space in the village hall several times …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 92-40
… of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , 183 AD2d 738, 583 NYS2d 473). It is a … 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
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and … Law provides that: Public moneys apportioned to a city by the state and all funds raised or collected by the authorities in a city for school purposes or to be …
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
… This opinion represents the views of the Office of the State Comptroller at the time it was … on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- … You ask whether the cost of expenses for street lighting in a town and for maintaining …
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
… The COVID-19 pandemic led to soaring unemployment rates for people with disabilities, and these rates have not declined as quickly in New York as they have … & Office of Disability Employment Policy. Unemployment rates for people with disabilities similarly show slower …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesState Comptroller Thomas P. DiNapoli Statement on 2026 Executive Budget Address
… improve affordability, speed housing construction, expand child care opportunities, mitigate food insecurity, address … to improve affordability speed housing construction expand child care opportunities mitigate food insecurity address …
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
… County District Attorney Mary Pat Donnelly and New York State Police Acting Superintendent Steven A. Nigrelli … “The defendant abused her position to treat herself to video rentals, gifts, groceries and spending money,” DiNapoli … from taxpayers for her own personal gain and benefit. May this arrest send a strong message that we will not …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townXII.5.H Appropriate Payment Amounts – XII. Expenditures
… of the State Comptroller in accordance with Section 3 - Record Retention - Accounts Payable Vouchers and Land Claims of this Chapter. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsChanging Employers – Membership and Enrollment
… in this situation contact us before accepting the new position to be sure they understand the consequences to …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersNew York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released a statement today on New York City’s preliminary budget. In December, DiNapoli … were understated. “Given federal funding uncertainty, New York City must plan defensively and be clear about the … New York State Comptroller Thomas P DiNapoli released a …
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
… new regulations, involving the promulgation of numerical safety standards for exposure to toxic substances, or the …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… report, Management of Indoor Air Quality for Individuals With Asthma (Report 2020-S-59 ). About the Program Asthma is … than 1.4 million adults and 315,000 children are living with asthma. The COVID-19 pandemic had significant impacts on those living with chronic diseases such as asthma. According to the CDC, …
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)
… report, Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (Report 2021-S-36 ). About the … services. Medicaid recipients receive necessary durable medical equipment (DME) as a benefit of the program. DME … report Medicaid Program Excessive Payments for Durable Medical Equipment Rentals Report 2021S36 …
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
… of the Flushing Chinese Business Association for joining me as we walked through the vibrant and busy neighborhood …
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
… certain provisions upon expiration thereof (Part C). Memo Bill Text Status …
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