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Opinion 2006-2
… article 12, Town Law §202-d provides that, at any time after the establishment of a district, the maximum amount to … Law §202-d[1]). Under Town Law §209-h(1) in article 12-A, after the establishment of a district, the maximum amount … the district, may be increased by order of the town board after a public hearing. The order of the board under section …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2DiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… through New York’s Early Intervention (EI) Program are vital for infants and toddlers with disabilities, but an audit released today by New York State Comptroller Thomas P. DiNapoli found … young children did not receive services or faced delays in care. The audit recommended the New York State Department …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesState Comptroller Thomas P. DiNapoli Statement on Supreme Court Same-Sex Marriage Decision
… The US Supreme Courts landmark decision today grants samesex …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-thomas-p-dinapoli-statement-supreme-court-same-sex-marriage-decisionChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to greater … report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Village of Churchville – Procurement (2025M-140)
… of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 – October 30, 2025 Understanding the Audit Area Municipal purchases should be made in the best interest of taxpayers. One method for ensuring that …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140Town of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27State Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Northern Adirondack Central School District … County and Franklin County) Auditors found expenditures have exceeded appropriations by a total $626,000 in 2017-18 … the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to fund …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… (Yates County) Village officials did not ensure the chief water operator procured all goods and services in accordance … best interest of taxpayers. For example, of the 195 water treatment plant purchases totaling approximately $1.15 million that …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Number of Domestic Violence Victims Rises in 2022
… number of calls received by domestic violence and sexual assault hotlines statewide increased by 28% from 2015 to … be combined to derive a total statewide count. Simple Assault accounted for 80% of the reports in counties outside … violence victims are classified under different charges, Assault Third Degree & Related Offenses accounted for 40% of …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-number-domestic-violence-victims-rises-2022DiNapoli & Schneiderman Reach $10.75 Million Oil Spill Settlement With ExxonMobil
… Eric T. Schneiderman today announced a $10.75 million settlement with Exxon Mobil Corporation and ExxonMobil Oil … removal costs at eight locations across the state. The settlement reimburses the Oil Spill Fund for all of its costs … of the Department of Environmental Conservation. “This settlement transfers the responsibility of eight oil spill …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-schneiderman-reach-1075-million-oil-spill-settlement-exxonmobilImproper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up)
… ranging from hospital inpatient care to physician and dental services. Plans are responsible for providing most …
https://www.osc.ny.gov/state-agencies/audits/2021/02/11/improper-fee-service-payments-services-covered-managed-care-followState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46) The Mitchell-Lama Housing program … the initial recommendations. Department of Civil Service – New York State Health Insurance Program – Payments by Beacon …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsNewark Valley Central School District – Financial Management (2016M
… Recommendations Use long-term projections as a financial planning tool to make informed decisions to avoid the projected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mState Comptroller DiNapoli Releases Municipal Audits
… 483 tons of unscreened millings that were sold for $929 should have been sold for $9,875 based on average market …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 94-25
… FIREFIGHTERS -- Service Award Program (service credit for attending meetings of groups within a fire department or fire company) GENERAL MUNICIPAL LAW, §217(c)(v): Section 217(c)(v) … year of firefighting service under a service award program for attendance at "meetings" of an emergency rescue and first …
https://www.osc.ny.gov/legal-opinions/opinion-94-25DiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… A sampling of municipalities from across New York reveals gaps in the review of fire safety plans or evacuation procedures for public buildings such as adult care facilities, hospitals, hotels, … A sampling of municipalities from across New York reveals gaps in the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsSpencer-Van Etten Central School District – Financial Condition (2014M-233)
… of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2012 … 22, 2014. Background The Spencer-Van Etten Central School District is located in the Towns of Baldwin, Chemung, Erin … the Towns of Danby and Newfield in Tompkins County. The District, which is governed by an elected seven-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Opinion 88-54
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Law, §4.26; also see McKinney's Statutes, §§41, 43). Therefore, it is our opinion a town board resolution …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 98-23
… of maximum speed limits in villages) VEHICLE AND TRAFFIC REGULATIONS -- Villages (designation of twenty-five m.p.h. zones) VILLAGE AND TRAFFIC LAW, §§1600, 1643; MUNICIPAL HOME RULE LAW, … A village may not, pursuant to Vehicle and Traffic Law, §1643 or by local law, impose a village-wide …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Comptroller DiNapoli Releases School Audits
… one student. Lackawanna City School District – Contractual Services (Erie County) Payments to two service providers … supported by sufficient documentation to ascertain that services were rendered in accordance with the contract. … director did not adequately monitor the electronic devices inventory resulting in items not being recorded. Pine Valley …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-audits