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Opinion 95-17
… DISTRICTS -- Property (transfer of property from a town to a district without consideration) PERSONAL PROPERTY … consideration) TOWN LAW, §§198, 202, 202-a; MUNICIPAL HOME RULE LAW, §10(1): A town board is without authority to gratuitously transfer personal … general fund the town board may transfer the sand to a town sewer district without consideration The town board …
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
… and burial or cremation. In New York State, only a licensed and registered funeral director may make … or cremation of a deceased person, and these services may only be provided by firms that are also registered with DOH. …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… information technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – … of Operations supervise the special project managers, for the respective middle or elementary school, who can order IT assets and are responsible for receiving the IT assets at the School. The Regional …
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)
… fire insurance (FFI) tax proceeds annual report with the New York State Office of the State Comptroller (OSC) until after … purposes, such as purchasing approximately $4,000 in gift cards for some active members. Because the Board and …
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
… to commit to board diversity, the company had just one female director. In January, it added a second female … encourage our portfolio companies to commit to a diversity of experience and thought on their boards because it is an … proposals seeking board diversity commitments at a number of companies including FleetCor Technologies and LinkedIn. …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directorsMaternal Health
… made progress in comparison to other states: once ranked 46th among other U.S. states in 2010, it climbed to 15th with …
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
… created Dedicated Infrastructure and Investment Fund, only $857 million was actually moved, which significantly …
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)
… and minor projects (e.g., construction, electrical and plumbing). In total, the District paid $3.8 million to 32 …
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
… in Sept. 2021 to 11.9% in July 2022 and experienced the only percentage decreases in such costs in February and March …
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
… enacted fiscal year 2016-17 state budget includes a $1.4 billion increase in school aid, as well as increases to … this fiscal year will total $155.6 billion to $156.1 billion in All Governmental Funds and $96.2 billion in … unrestricted aid program for local governments, level at $715 million. Other Budget provisions that may benefit certain …
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
… New York State Comptroller Thomas P. DiNapoli, Livingston … County District Attorney Gregory J. McCaffrey, and the New York State Police today announced the arrest of Patricia Chatley, 59, of Nunda, New York for allegedly stealing over $34,500 of her mother’s …
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
… 61 percent of the time in approving contracts with not-for-profit providers (NFPs) last year, with half of all … recommendations.” “Once again, the New York State Catholic Conference and the Catholic non-profit organizations it represents are grateful …
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
… in Wayne County’s Court Arraignment Procedure before Judge Marsha Williams. She is due back in court on March …
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
… budgets.” Despite new regulations and the high cost of legal settlements related to the 2008 financial crisis, … to the same period in the prior year as the cost of legal settlements declined. Industry performance is … Non-compensation expenses, which include the cost of legal settlements, declined by 12 percent in the first half …
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
… case managers to share clients’ complaints. English Only Client Surveys Among the city’s senior population, 28% … stated that when scoring proposals, they are limited to only considering the content submitted in the provider’s …
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
… New Yorkers in residential drug treatment programs have been poorly … state’s Office of Addiction Services and Supports (OASAS) to inspect and certify that the programs are safe and give … Thomas P. DiNapoli. “The COVID pandemic wreaked havoc in the lives of many New Yorkers, including those vulnerable …
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
… disaster occurs. I commend State Comptroller DiNapoli’s report and look forward to working proactively with NYCEM to … to date, and complete. NYCEM generally disagreed with the report’s findings. Its response is included in the audit. …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-emergency-management-failing-ensure-city-prepared-disastersState Agencies Bulletin No. 2060
… appear on the Control-D Report NPAY752 (Social Security Number Verification Report) are affected. Background Pursuant … changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 for … and submission to the SSA. Verify the Social Security card presented by the employee is the most recent card issued …
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
… MC (Bargaining Unit 86) or unrepresented (Bargaining Unit CT or 88), collectively referred to as Salary Administration … and Unrepresented employees in Bargaining Units 86, 88 and CT. Article 2, Section 37.3 of the New York State Judiciary … and Unrepresented employees in Bargaining Units 86, 88 and CT. Affected employees may be entitled to a new salary and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-steps