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Opinion 2004-6
… -- Consideration (services by an historical society for use of village building) VILLAGE LAW §1-102(1); STATE … undertakings. There is no exception to this prohibition for transactions between the municipality and a … lease is for fair and adequate consideration, and upon the best or most beneficial terms to the village (see, e.g., Opns …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… There are a total of 5,352 functioning dams in the state, with 861 of those owned or co-owned by local governments. … of flooding in New York are clear," said DiNapoli. "As with the impact of severe storms, the breach of a large dam … consequences for residents, municipalities and the state. With increased danger due to aging infrastructure, weather …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced that three former officials of the Orange County Industrial Development Agency (IDA), who … It is because of the joint work of our partnership with Orange County District Attorney Hoovler and the New Windsor …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… of the Wyandanch Public Library in Suffolk County failed to notice $4,600 in missing cash, overpaid the library’s treasurer $6,900 and allowed the president to alter the time records of a family member employed by the … resulted in nearly $20,000 in questionable pay, according to an audit released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsOversight of Juvenile Detention Facilities (Outside New York City)
… Objective To determine whether the Office of Children and Family Services (OCFS) adequately … To determine whether the Office of Children and Family Services OCFS adequately …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityDebt – 2022 Financial Condition Report
… creates fixed costs that directly affect its ability to provide current services, as well as its long-term fiscal … High borrowing levels may: Indicate reduced ability to support current programs with current revenues. Force … or additional future borrowing. Limit the capacity to finance future capital assets and grants. New York State …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… Members pay a nominal co-payment to the participating provider for the services rendered. Members may also choose … provider does not collect (i.e., waives) the member’s out-of-pocket costs, it will result in United making … As a result, United paid $6,932 on the claim and the member’s out-of-pocket portion of the claim should have been …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandOverlapping Real Property Tax Rates and Levies - FAQs
… from Schedules of Real Property Taxes and Assessments (MA-144) filed by counties with this office. School district …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsSubway Wait Assessment
… measurements, and performance indicators. The MTA’s 2017 and 2018 calendar year Mission Statement and … Key Findings According to Transit Operations Planning (OP), subway WA is calculated at time points, which should … calculates WA based on only 5 of the 38 stops (13.2 percent). Even though the time points were selected based …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentOversight of Child Protective Services (Follow-Up)
… had not yet developed a plan on how to do so. Further, closure codes for non-report calls could more accurately reflect the nature of closure and why the call did not result in a report. …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followState Agencies Bulletin No. 2013
… the Add/Update Position Info page using the following path: Main Menu > Organizational Development > Position … Access the Job Action Request page using the following path: Main Menu > Workforce Administration > Administer Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2013-reporting-line-number-and-budget-year-changes-fiscal-year-2022-2023State Agencies Bulletin No. 2127
… the Add/Update Position Info page using the following path: Main Menu > Organizational Development > Position … Access the Job Action Request page using the following path: Main Menu > Workforce Administration > Administer Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2127-reporting-line-number-and-budget-year-changes-fiscal-year-2023-2024DiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… New York had one of the steepest drops of any state in … DiNapoli said. “That loss of revenue means fewer jobs in New York and tougher times for those working in the tourism … and restaurants in those regions near the Canadian border. New York is a top destination for tourists to the U.S., and …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exportsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Patchogue-Medford Union Free … requirements of the program for married couples and family members employed by the district. For the 2021 … Solvay – Financial Management (Onondaga County) The board and officials did not develop a budget for the electric fund …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Calls for Transparency From Companies Regarding Affordability Concerns
… of our most intimate details — our identities, interests, locations, credit histories, medical conditions, sexual …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-calls-transparency-companies-regarding-affordability-concernsDiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… New York state are providing emergency medical services (EMS), amid a drop in EMS workers and inadequate funding, but more state action is … sustainable, effective solutions.” In New York state, EMS are provided by an assortment of public and private … New York state are providing emergency medical services EMS amid a drop in EMS workers and inadequate funding but …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesDiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… New York’s tourism sector is approaching a complete recovery as visitor … to generate a record $4.9 billion in sales and other tourism-related tax revenue for the city in fiscal year (FY) … since FY 2020. This is significant for the city, as the tourism sector’s record $53.8 billion in economic impact in …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… York City IDA can help foster local economic growth and job creation, but without effective project selection and … said. “My audit found the agency needs to do a much better job in ensuring that applicants have been thoroughly vetted … that the process for getting these vital tax breaks was fair and equitable for all businesses. NYCIDA has the power …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… revenue loss for the city while driving up costs to deal with its effects,” DiNapoli said. “The challenges are … in growth and revenues in fiscal years 2022 and 2023 with a return to normal economic activity. As a result of … has experienced its most severe decline on record, with a loss of 944,000 jobs in March and April. However, a …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-finances