Search
Opinion 99-7
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … fire department has no treasurer. Except as provided by special act, foreign fire insurance tax moneys may be … other than an illegal purpose or a purpose contrary to public policy, which the members of the fire department or …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Opinion 88-9
… to such delegation, the town board must call and conduct a public hearing on the increase or improvement of facilities … of the commissioners. If the town board determines, after public hearing, to authorize the purpose, it may delegate to … have been completed, the town board then must call a public hearing and cause a notice of hearing to be published …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli: Many Homeless Shelters in Poor Condition
… Many of the state’s homeless shelters outside New York City are in substandard condition with numerous health and safety … coordination and respond quickly to improve homeless shelter conditions. “Homelessness is a problem affecting …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionOpinion 90-6
… district" is authorized to apply for and accept private gifts of money, property and services for any purpose … services district is authorized to apply for and accept gifts of money for any purpose provided for in the Social … Law, §215[3],authorizing county governing boards to accept gifts of real and personal property for lawful county …
https://www.osc.ny.gov/legal-opinions/opinion-90-6United HealthCare: New York State Health Insurance Program - Upcoding of Selected Evaluation and Management Services (Follow-Up) (2013-F-13)
We have followed up on the actions taken by officials of United HealthCare (United) to implement the recommendation contained in our audit report entitled New Y
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f13.pdfProject Tracking Systems and Economic Assistance Program Evaluations
… complexity of its various economic development programs. In 2016, ESD’s Board of Directors voted to replace its … of ESD’s loan and grant projects to Dynamics was completed in early 2019. ESD budgeted $2.9 million for the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsCOVID-19 Relief Program Tracker
… this month’s data for all programs. Data through June 30, 2025 Elementary and Secondary School Emergency … in anticipated resources, $2 billion was spent in SFY 2021-22, $4.1 billion in SFY 2022-23, $4.0 billion in SFY … New York had received approval for an extension through March 28, 2026 to liquidate the American Rescue Plan Act …
https://www.osc.ny.gov/reports/covid-relief-program-trackerSUNY Bulletin No. SU-193
… Purpose To provide agency instructions for processing the 2013 SUNY Summer Session Payments. … working Summer Session in 2013 Effective Date(s) Contracts for 21P employees will end 06/05/13. However, the status of … Agencies must cancel tax sheltered annuities, federated funds, maintenance (taxable and non-taxable) and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-193-2013-suny-summer-session-paymentsSUNY Bulletin No. SU-204
… Purpose To provide agency instructions for processing the 2014 SUNY Summer Session Payments. … working Summer Session in 2014 Effective Date(s) Contracts for 21P employees will end 06/04/14. However, the status of … Agencies must cancel tax sheltered annuities, federated funds, maintenance (taxable and non-taxable) and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-204-2014-suny-summer-session-paymentsFood Insecurity Persists Post-Pandemic
… Food Insecurity Grew in 2022 Food insecurity worsened for many New Yorkers in the 2020 to 2022 period, according to … insecurity. 4 Nationally, food insecurity also increased for the first time in over a decade to 11.2 percent in … Program (SNAP) benefits. Another likely explanation for the increase is food price inflation. Other factors could …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… 2100 – Defining the Financial Reporting Entity Process and Document Preparation: The following is a discussion of … benefit corporations) considered for inclusion within the New York State reporting entity. All public benefit corporations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsNYC Schools Underreporting Bullying and Harassment
… An audit released today by New York State Comptroller Thomas P. DiNapoli found the NYC … and harassment in schools,” said former State Sen. Tom Duane (D-Manhattan) . “Without comprehensive reporting, …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentOpinion 92-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … on official business) LAWS OF 1972, CHAPTER 791; TOWN LAW, §§27, 116: A town whose town board is authorized by … by the town and county officers training school of the state of New York, or in attending a convention, conference …
https://www.osc.ny.gov/legal-opinions/opinion-92-56ADAPT Community Network – Compliance With the Reimbursable Cost Manual
… $207,703 in compensations costs for six employees that should not have been charged to the SED cost-based programs. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualTown of Niskayuna – Water Operations (2013M-328)
… review the Town’s internal controls over water operations for the period January 1, 2012 through March 31, 2013. … 21,780 residents. The Town’s 2013 budgeted appropriations for the water fund totaled approximately $3.9 million. Key … review the Towns internal controls over water operations for the period January 1 2012 through March 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… Take appropriate action to recover the missing funds. Develop written policies and establish procedures over …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Little Falls City School District - Financial Condition Management (2019M-67)
… effectively managed financial condition. Key Findings For the last three completed fiscal years (2015-16 through … reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Town of LaGrange – Financial Management (2023M-139)
… a multiyear financial plan or manage general fund balance in accordance with Town policy. As of December 31, 2022, the … limit by more than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Opinion 90-41
… properties) VILLAGE LAW, §§14-1400, 14-1416, 14-1428: A village board of trustees may construct sewers and … petition of property owners pursuant to the provisions of section 264 of the former Village Law (Village Law of 1909). Section 264 provided for the entire cost of constructing the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41DiNapoli: 14 School Districts Designated in Fiscal Stress
… Fourteen school districts statewide were designated in some level of fiscal stress under New York State … Thomas P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending on June 30, 2022, down from 23 districts in fiscal stress the prior year. This is the lowest incidence …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stress