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New York City Department of Homeless Services: Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (Follow-Up) (2025-F-23)
To determine the extent of implementation of the six recommendations included in our initial audit report, New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (Report 2022-N-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f23.pdfOpinion 92-55
… §§1-102(2), 11-1120, 11-1122: A village may not contract to provide, at the expense of the private owners, a village employee to perform testing of water within a private water system for purposes of maintaining the private system and to oversee repairs of the system. A village may accept …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 95-17
… consideration) TOWN LAW, §§198, 202, 202-a; MUNICIPAL HOME RULE LAW, §10(1): A town board is without authority to … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). It is well settled, however, …
https://www.osc.ny.gov/legal-opinions/opinion-95-17State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… the Fund, and the FPPA were appointed co-lead plaintiffs in the lawsuit. In a derivative lawsuit, shareholders sue a company’s board … for the company to recover the largest monetary settlement in this type of case in the Delaware Courts’ history, but …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementOSC Home Page
… The official website of the Office of the New York State Comptroller Thomas P DiNapoli is the 54th Comptroller of the State of New York …
https://www.osc.ny.gov/node/2141Opinion 2008-6
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police … unused vacation leave for the next subordinate officer in a village police department results in an increased amount because the daily rate divisor and, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 93-26
… the town has formed an ambulance district and contracted with a not-for-profit corporation for the provision of … personnel to operate district-owned vehicles in connection with providing ambulance service within the district. The … inter alia , to contract on behalf of the district with one or more qualified organizations for the operation, …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… the internal controls over the financial operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background The Brentwood Volunteer Fire Department is located in the Town of … the internal controls over the financial operations of the Brentwood Volunteer Fire Department for the period April 1 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overFederal Balance of Payments – Federal Funding and New York
… In a tradition started by the late Senator Daniel Patrick … remits to the federal government via federal tax policy in relation to the amount each state receives back through … taxpayer dollars, and the role of the federal government in each state’s budget. Comptroller DiNapoli has performed …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsVII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… of the account must be done to demonstrate that the cash in the account agrees to the advance amount reported on the NY_AP_CASHADV_AUTHORIZED_LIMIT public query in SFS. See Section 10.F – Cash Advance Reconciliations and … cash on hand, the state agency must follow the guidance in Section 10.G – Cash Advance Shortages and Overages of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceTravel Advisory No. 16
… Subject: GFO Update – Chapter XIII, Section 9 - Allowed Values for …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsTravel Advisory No. 18
… Values for Processing Payments in SFS Guidance: The Office of the State Comptroller updated the following in … The Office of the State Comptroller updated the following in …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… The long-term decline in the number of individuals in state prisons has led to a … (40.2 years). One contributing factor is that a greater number of older incarcerated individuals are meeting their … population and more than 90% of its overall decline. The number of incarcerated people between the ages of 50 to 59 …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationOpinion 88-33
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Construction (of laterals … to §199 of the Town Law where the laterals were described in the original plans for the district or where the cost of … not be used to pay the cost of the improvements. This is in reply to your letter concerning the authority of a sewer …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 98-9
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (imposition … service or a combination thereof on a town-wide basis or in an ambulance district, may fix a schedule of municipal … receive those services without a fee or charge. This is in response to your inquiry concerning the imposition of user …
https://www.osc.ny.gov/legal-opinions/opinion-98-925P-05BR - Valid8 Government Agency 'Medium' Case Package
… Bids for the purchase of Valid8 Licenses as detailed in the solicitation available via the links below. The … through the following links: Bid Request 25P-05BR , in PDF – No Vendor Questions Received Bid Request 25P-05R … Determinations Note: the solicitation has been posted in Adobe Acrobat PDF format and may be opened with the free …
https://www.osc.ny.gov/procurement/25p-05brTown of Sidney – Supervisor’s Disbursements (2015M-214)
… process in the Supervisors office for the period January 1 201 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate the operations … The purpose of our audit was to review the Boards financial management and evaluate the operations …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Bid Request 26P-03BR – ZeroFox License Renewal
… Bids for the renewal of ZeroFox Licenses as detailed in the solicitation available via the links below. The … through the following links: Bid Request 26P-03BR , in PDF Appendix B - M/WBE and Equal Employment Opportunities … Attachment 1 – Cloud Solution Financial Response Form, in Excel Note: documents will be posted in Adobe Acrobat PDF …
https://www.osc.ny.gov/procurement/bid-request-26p-03brOpinion 90-33
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint … officers and employees) VILLAGE LAW, §4-400(1)(c), (h): In the absence of the village mayor at a village board … board approval. You ask whether, under the Village Law, in the absence of the village mayor at the meeting of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-33