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Opinion 95-17
… consideration) TOWN LAW, §§198, 202, 202-a; MUNICIPAL HOME RULE LAW, §10(1): A town board is without authority to … enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). It is well settled, however, that …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Town of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area Professional services generally require … The Board did not always seek competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Oversight of the Practice of Funeral Directing
… Objective To determine if the Department of Health is effectively overseeing the practice of funeral directing … the New York City Department of Health and Mental Hygiene is effectively overseeing selected aspects of the practice of … Public Health Law (Law), the Department of Health (DOH) is responsible for governing and regulating the business and …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… track, inventory and safeguard information technology (IT) assets acquired or in use during the audit period? Audit … the Program Schools purchase a wide variety of IT equipment, such as interactive displays and desktop … assets can make up a significant portion of a school’s IT asset inventory, in both value and quantity. The cost of …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… West Sparta Independent Volunteer Fire Department Company Number 1, Inc. (Department) Board of Directors (Board) … before or after they were paid to help ensure that all 230 claims 2 totaling $260,823 were properly supported and for … change, and redeposited after the event’s end. 2 These claims were paid from January 1, 2023 through December 31, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
… because it is an asset to business,” DiNapoli said. “Fresh ideas can revive stagnant and homogenized boards, and …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directorsMaternal Health
… Objectives To determine whether the Department of Health (DOH) has implemented recommendations with the goal of reducing maternal mortality and morbidity in New York … monitoring related actions and outcomes to ensure rates of maternal mortality and morbidity are improving. The audit …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… 2015-16, an increase of 2.8 percent from a year earlier, and ended the SFY $1.9 billion higher than initial projections, largely because of legal settlements and personal income tax (PIT) collections, according to a … 2014-15, significantly less than anticipated in initial and final projections. The General Fund ended the year with a …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesGreenburgh Central School District – Procurement (2024M-147)
… in a cost-efficient manner and provide oversight of awarded contracts? Audit Period July 1, 2022 – August 31, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147DiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy
… to rise,” DiNapoli said. “These benefits drove down the number of households facing food insecurity and food … increases in Supplemental Nutrition Assistance Program (SNAP) benefits, including a 15% increase to maximum SNAP benefit amounts from Jan. through Sept. 2021. Monthly …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economyDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… various authorities. In addition, billions of dollars in settlement funds and other resources dedicated to various … Investment Fund (DIIF), of $6.4 billion associated with settlement funds received over the past two fiscal years. The … including $120 million from non-recurring monetary settlement resources, and creates authorization for projects …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andDiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… and the New York State Police today announced the arrest of Patricia Chatley, 59, of Nunda, New York for … accountable those who carry out such deliberate acts.” The arrest came as a result of a joint investigation by the … and the New York State Police today announced the arrest of Patricia Chatley 59 of Nunda New York for allegedly …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsDiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… approvals, more needs to be done so delays are avoided and taxpayers don't foot the bill for interest charges.” The … of Children & Family Services, the Department of Health and the Office of Temporary Disability Assistance, the report … Department, the Department for Economic Development and the Office of People with Developmental Disabilities See …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateDiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… up her alleged theft of public funds. Now, because of my office’s investigation and our partnership with state and … faces the consequences of her actions,” DiNapoli said. “My thanks to District Attorney Calarco and the State Police for helping my office fight public corruption.” New York State Police …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-feesDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… contributor to the state and city budgets.” Despite new regulations and the high cost of legal settlements related to … pace to add another 4,500 jobs in 2015 before the recent market downturn. Despite these gains, the securities industry …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startDiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… New York City’s Department for the Aging (DFTA) needs to do more to ensure the meals it provides to homebound seniors are prepared in sanitary conditions and are … trouble preparing their own meals. The city’s Department for the Aging is responsible for helping to ensure their …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniorsDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… drug treatment programs have been poorly served by the failure of the state’s Office of Addiction Services and Supports (OASAS) to inspect and certify that the programs are safe and give proper treatment, both before … drug treatment programs have been poorly served by the failure of the states Office of Addiction Services and …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsDiNapoli: NYC Emergency Management Failing to Ensure the City is Prepared for Disasters
… continuity plans and evacuation plans. The audit is the first of four that DiNapoli has engaged with a focus … power to hundreds of thousands of people, damaged critical public and private infrastructure, and stranded many New … plans: the Area Evacuation Plan, Maritime Emergency Transportation Plan, Coastal Storm Plan, and Flash Flood …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-emergency-management-failing-ensure-city-prepared-disastersState Agencies Bulletin No. 2060
… agency determines the employee has recently changed his or her name and has not yet obtained a new card from the SSA, … on the NPAY752 with this reason, obtain a copy of the death certificate and enter the termination with an Action of … termination reason is “Deceased”, the employee’s status becomes “Deceased” effective the day before the Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reportedUnified Court System Bulletin No. UCS-322
… due to the reintroduction of Longevity Steps for CSEA, Management Confidential (MC) and unrepresented … additional increments, longevity and/or extra longevity) for BU 87 beginning in April 2016. Consistent with practice, … Laws of 2023, and Section 7.10(5) of the CSEA Agreement for the years 2021-2026 reintroduce the Longevity Steps as of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-steps