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Opinion 91-5
… and the principal upon posterity" ( McCabe v Gross , 274 NY 39, 46). Article 8, §5 provides for the exclusion of … ex rel. Haight v Brown , 169 AD 695, 155 NYS 564, affd 216 NY 674, mot for rearg den 216 NY 743; cf . NY Const, art 8, §9, which provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 93-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Appropriations and Expenditures (construction of permanent outdoor competitive sports facility) -- Powers … may permit such facilities to be used by residents of the district as well as members of the fire department …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 93-1
… that bear on the issues discussed in the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county attorney in the event of a vacancy) COUNTY CLERK -- Deputy … COUNTY LAW, §§401(3), 502, 526(1): An assistant county attorney or a deputy county clerk, treasurer or commissioner …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… (Town) Supervisor (Supervisor) maintain complete, accurate and current accounting records and reports? Audit Period January 1, 2024 – January 31, 2025 … Area A town supervisor must maintain complete, accurate and current accounting records and reports for informed …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Haverstraw-Stony Point Central School District – Financial Management (2025M-20)
… Point Central School District (District) Board of Education (Board) and officials effectively manage the … trends. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mThe Survivor’s Benefit Program for New York State Employees
… Benefit Program provides a minimum death benefit to your survivors if you are an eligible New York State … is less than one-half of your annual salary or if you do not qualify for any ordinary death benefit payment. The … a Designation of Beneficiary form (RS5127) , and mail it to NYSLRS. If you are not a member of a State retirement …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesOpinion 2000-15
… the other of personnel, facilities, equipment or any other property or resources for fire-fighting (General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15DiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… also failed to enforce the contractual provision requiring daily deposits of golf-fee revenues into a county bank account and a daily report reconciling revenues and activities for each … Exercise the county’s rights to inspect and audit detailed daily cash receipts and revenue records; Ensure that the …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersAudit Finds Construction Delays in Public Housing Program Across New York State
… public housing modernization program run by New York State Homes and Community Renewal (HCR) have led to years-long … public housing modernization program run by New York State Homes and Community Renewal HCR have led to yearslong delays …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateDiNapoli Reaffirms Commitment to DEI Initiatives
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today … portfolio companies treat individuals and tackle some of their most complex challenges,” DiNapoli said. “The Fund urges the development of robust DEI strategies because it’s good business. …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiativesMitigation for Extreme Weather Conditions and Flooding
… to identify potential risks to its system from extreme weather conditions and flooding and developed plans to … operate as effectively as possible during minor to severe weather conditions. Severe weather includes thunderstorms, tornadoes, hail, lightning, … to identify potential risks to its system from extreme weather conditions and flooding and developed plans to …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingXIV.15 Updating Agency Contacts – XIV. Special Procedures
… OVERVIEW AND POLICIES The Office of the State Comptroller’s (OSC) Office of Operations (OOO) maintains agency contact … about the filing requirement State Agency – Credit Card Rebate Responsible for coordinating the credit card … maintaining documentation for authorized deductions from pay, etc. Yes Payroll Certification Responsible for making …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… share of jobs between the second quarter of Calendar Year (CY) 2019 and the second quarter of CY 2021 than any of the other five most populous counties in … were just 3.4% smaller. Between the second quarter of CY 2019 and the second quarter of CY 2021, the RRR sectors …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicState Comptroller DiNapoli Releases Audits
… Nassau County-based not-for-profit organization providing preschool special education services to children with … State Education Department: Building Blocks Developmental Preschool Inc., Compliance With the Reimbursable Cost Manual … provider located in Commack. Building Blocks provides preschool special education services to children with …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0Park Accessibility for People With Disabilities
… 2,600 athletic fields and facilities, 82 outdoor public swimming pools, 51 recreation centers, 15 nature centers, and …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesState Comptroller DiNapoli Releases Audits
… in both – causing both Medicaid and EP programs to make claim payments on their behalf. For the audit period, … made improper payments. New York City Department of Small Business Services (SBS): Selected Aspects of Supporting Small Businesses (2020-N-10) SBS’ Employee Retention Grant …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… latest in State Comptroller DiNapoli’s series of audits of health and safety in schools finds that, in the face of a mental … latest in State Comptroller DiNapolis series of audits of health and safety in schools finds that in the face of a …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex … for Childrens Services and the New York City Department of Youth and Community Development identify report on and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… New York state has more than 500 workforce development programs offered by nearly two dozen state … today by State Comptroller Thomas P. DiNapoli. “Workforce development is crucial to help New York recover from the … DiNapoli said. “As the lead agency in workforce development, the Department of Labor needs to pay closer …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationState Comptroller DiNapoli Releases Audits
… Speech Center Inc. – Compliance with the Reimbursable Cost Manual (2020-S-20) The center, a special education provider … steps to meet the requirements of EO 95. Department of Motor Vehicles: Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-audits