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Opinion 89-40
… when authorized by the board of fire commissioners, the chief officer of a fire district fire department, subject to … provided for by statute are the chief and one or more assistant chiefs (see Town Law, §§176[11-a], 176-a). A … is prohibited from serving simultaneously as chief or an assistant chief of the fire district fire department (Town …
https://www.osc.ny.gov/legal-opinions/opinion-89-40State Comptroller DiNapoli Releases Year-End Accomplishments
… every provider and other critical changes. Audited the STAR program and found significant shortcomings in the …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsNorth Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… bylaws. The elected five-member Board is responsible for managing the Company’s financial activities. Results of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fLivonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Livonia Joint Fire District’s (District) … The purpose of our review was to assess the Livonia Joint Fire Districts District progress …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fCity of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… report – pdf ] [ read complete 2021 report – pdf ] Purpose of Audit The purpose of our review was to assess the City of Little Falls’ (City’s) progress, as of … The purpose of our review was to assess the City of Little Falls Citys progress as of March …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fReport on the State Fiscal Year 2023-24 Executive Budget
The Executive Budget for SFY 2023-24 totals $227 billion, and DOB projects shortfalls in revenues and increases in spending, particularly in Medicaid and school aid, over the financial plan period.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2023-24.pdfLGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 Meeting Agenda Meeting Agenda March 5, 2020 Meeting Agenda January 9, 2020 Meeting Agenda June 20, 2019 Meeting …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… decline to $82 million in SFY 2020-21, before rising to $490 million the following year. State-Funded debt outstanding …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksJune 2002: Advance Refunding Bonds
… redemption and placed in an escrow account pending the call date or maturity date of the old debt. Why do a debt … bonds, if they are callable, are subsequently (on their call date) "called" for early maturity prior to their stated … of Non-current Governmental Liabilities, which is the new schedule for the Long-term Debt Account Group, should report …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsContract Participation of Minority- and Women-Owned Business Enterprises
… set forth by the Department of Economic Development (DED), State agencies and public authorities must establish … and report quarterly on their level of participation to DED. The Metropolitan Transportation Authority (MTA) reported to DED total contract expenditures of $1.1 billion for State …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesMonitoring of Select Programs
… population is adequately served. The audit covered the period from April 2017 to July 2021. About the Program The … In some cases, clients have had to resort to nursing home placement. According to written testimony by the Association … of EISEP and CSE programs. For the 4 years of our audit period, only in 2017-18 did NYSOFA perform on-site …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Office of General Services – Capital Asset … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… to Board of Water Supply purposes. The scheme continued into the fall of 2018 with payments from the Board of Water … through these convictions. Also assisting in the investigation for the Attorney General was Legal Support … by Investigator Angel LaPorte, under the supervision of Deputy Chief Investigator John McManus and Supervising …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… Public Works (DPW) of the city of Rensselaer, for his role in teaming with two DPW employees to divert $46,000 from the … by The Honorable Judge Andrew Ceresia in Rensselaer County Court and must also repay one-third of the amount that … supervisor of two co-defendants, Ronald Foust and Jeffrey Clark. Surveillance videos from a local scrap yard showed …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… the HUD-held program reserves, can be used to make HAPs on behalf of eligible program participants. In addition to … and monitor the federally funded HCV, PBCA, and COVID RRP programs to ensure they meet requirements; and whether HCR is obtaining federal reimbursements on time and in a manner that recovers all eligible costs. The …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingOpinion 88-9
… facilities. Prior to such delegation, the town board must call and conduct a public hearing on the increase or … may be initiated without petition, the town board shall call a hearing in the manner provided by article 12 of the … and estimate have been completed, the town board then must call a public hearing and cause a notice of hearing to be …
https://www.osc.ny.gov/legal-opinions/opinion-88-9City of Dunkirk – Budget Review (B25-1-8)
… independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … bill which totaled more than $2.7 million in February 2026. Therefore, we estimate that the $5 million remaining … million in revenues received in the first three months of 2026 will not be sufficient to pay for the City’s monthly …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Eric T. Schneiderman today announced the sentencing of Melinda “Mindy” Wormuth, the former town of Halfmoon Supervisor, on state charges for stealing several … to her campaign fund. The public corruption case arose out of a cooperative federal-state partnership between the State …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-halfmoon-town-supervisor-stealingOpinion 92-37
… which requires the Comptroller's approval. The procedures for merging a fire protection district into an adjoining fire … in section one hundred seventy-three of this chapter for the extension of a fire district". Subdivision 2 of Town … the resolution must be submitted to the State Comptroller for approval. Subdivision 1 of section 173, on the other …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… from 2020. About the Program Homeless shelters across the State provide an array of services to families and adults, … and Urban Development’s point-in-time count for New York State, there were 92,091 homeless individuals in January 2019 … Services and 57 county offices throughout the rest of the State. As reported in our prior audits of the Office’s …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center