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Opinion 97-20
… opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 94-3
… of town special districts upon petition and, in the case of the establishment or extension of special districts … the street, highway, private road or right-of-way. In the case of an improvement to a private road, the town must … for the improvement (Town Law, §200[8], [10]); and, in the case of action by board motion, a permissive referendum (Town …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Opinion 2004-6
… -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical … municipality, or to maintain such historic edifices for public use under such terms and conditions as may be stated …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 95-14
… the members of the fire department or company, as the case may be, determine to be for the benefit of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-14West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… [read complete report – pdf] Audit Objective Did the West Sparta Independent Volunteer Fire Department Company … or implement compensating controls to safeguard funds, and review records and reports to detect discrepancies. The … The Board did not have the necessary information it needed to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… then allegedly schemed to convince the victim to become his live-in caregivers. The victim, whose wife had died many … direct support, received a monthly income of $3,526.70 for his pension and $2,138.60 from Social Security. The subjects … persuaded the victim to agree to have them ostensibly pay his bills for him. However, the subjects did not pay the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerDiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… providing emergency medical services (EMS), amid a drop in EMS workers and inadequate funding, but more state action is … the state are facing staff shortages and funding issues in their effort to ensure these services are available. The … are providing emergency medical services EMS amid a drop in EMS workers and inadequate funding but more state action …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesApplication Review and Site Permitting for Major Renewable Energy Projects
… Findings ORES was intended, in part, to reduce the time to site major renewable energy projects and bring them online … the feasibility of meeting Climate Act goals, all site permit process time frames should be accounted for, as … A realistic accounting of the total time it can take to site major renewable energy projects would provide important …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsComptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysState Comptroller DiNapoli Releases Municipal Audits
… third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in restitution … by the board. Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… funds as part of its Sustainable Investments and Climate Solutions (SICS) Program, State Comptroller Thomas P. … funds as part of its Sustainable Investments and Climate Solutions Program State Comptroller Thomas P DiNapoli trustee …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programDebt – 2022 Financial Condition Report
… the measure of State-Supported debt. It recognizes debt for which the State makes payments with State resources, … over the next five years, declining to $309 million in SFY 2026-27. For both SFYs 2020-21 and 2021-22, new debt issuances …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases Audits
… 2019. For 69 of the 150 cases, investigators did not make contact with the employer within 60 days of creating a wage … in its procedures. In 55 of the 69 cases, the first contact did not occur for more than 120 days, including 13 … Documentation was not consistently maintained to support projects rated as satisfactory, and, in some cases, …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsDiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… the respondent violated the payment plan terms and DOH did little to follow up. Auditors also determined DOH needs to …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… allow New York City to generate at least an additional $24 billion in operating surplus in city fiscal year FY 2022 …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsSubway Wait Assessment
… did not include key subway stations such as Penn Station, 59th Street-Columbus Circle, and 14th Street. These stations …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentState Comptroller DiNapoli Releases Audits
… expenditures auditors reviewed from the three years ended Dec. 31, 2019 (of $57.3 million expended during the period), … lacked documentation of approval or receipt. Gaming Commission: Equine Health and Safety (Follow-Up) (2019-F-49) … An audit issued in November 2018 found that the commission had implemented measures to improve its practices …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsGlobal Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… work today supports the Church of England as a Christian presence in every community. The annual objectives …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureDiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… of dollars in payments that should not have been paid or for which they could not provide proper justification,” … on their review, auditors questioned the propriety of 26 of these payments totaling $209,800 because several … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesLewiston-Porter Central School District - Payroll (2018M-246)
… not consistently tracked or properly approved, resulting in possible over- or underpayments. Seven employees were paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246