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Opinion 2001-3
… of property used and useful in its operation of a gas, electric or water public utility service, or from using such … authority to municipal corporations operating gas, electric or water utilities to earn from and out of such … resulting from the operation of the water, gas or electric service may be used for refunds to consumers, or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 2002-10
… property within the town and provide for the upkeep and repair of such property. You ask whether a town may accept a … the late eighteenth century, to ensure its upkeep and repair. We are informed that the town considers the cemetery … family cemetery and provide for the upkeep and repair of the cemetery, provided that such property falls …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … -- Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers and … cemetery", established during the late eighteenth century, to ensure its upkeep and repair. We are informed that the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Public Housing Modernization Program – Administration of Selected Projects Outside of New York City
… was performed in a quality manner before approving the final payment on its various funding contracts. Key Findings … was approved in August 2002 for $300,000. However, the first construction contract ($16,500 for electrical work) was … by available documentation; and Two projects for which final payments of $136,538 were made without the required …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityLehman College – Controls Over Bank Accounts
… for more than 269,000 degree-credit students and 247,000 adult, continuing and professional education students. Lehman, located in the Bronx, New York, is one of CUNY’s 11 senior … control over incompatible functions. Where duties cannot be adequately separated, develop and implement appropriate …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsOpinion 94-18
… (existence of fire companies in villages as resulting in incorporation of fire department) NOT-FOR-PROFIT CORPORATION … St Comp, 1952, p 161). We note, however, that each fire company of the department may separately incorporate in … differences between a village fire department and a fire company. Insurance Law, §§9104-5 govern the distribution and …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… pose risks to people who use the waters to swim, boat, or fish. Timely reporting of overflow events to the public is …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… Highway and bridge projects have been shortchanged because the state continues to use money in the Dedicated Highway and Bridge Trust Fund (DHBTF) to pay down debt from past … Highway and bridge projects have been shortchanged because the state …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by SteppingStone Day School, Inc. (SteppingStone) on its Consolidated Fiscal … SteppingStone operated preschool special education full-day Special Class and full-day Special Class in an Integrated Setting programs. During …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Special Education Audits
… June 30, 2013, auditors identified $655,055 in reported costs that did not comply with SED requirements and recommend such costs be disallowed. These ineligible costs included $621,191 in personal service costs and $33,864 …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-special-education-auditsDiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies
… Fund (Fund) will restrict investments in oil sands companies that have not demonstrated that they are prepared … this reality,” said DiNapoli. “We have carefully reviewed companies in the oil sands industry and are restricting … not have viable plans to adapt to the low-carbon future. Companies responsible for large greenhouse gas emissions like …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companiesDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… Fiscal Year 2023-24 will increase from 11.6% to 13.1% of payroll for the Employees’ Retirement System (ERS) and from 27.0% to 27.8% of payroll for the Police and Fire Retirement System (PFRS). … performance in the fiscal year that ended March 31 was strong, but recent domestic and global economic volatility …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024Monitoring of Construction Management (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Monitoring of Construction Management (Report 2020-S-42 ). About the … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followOversight of Water Supply Emergency Plans (Follow-Up)
… Objective To assess the extent of implementation, as of February 2025, of the five recommendations included in our initial audit … To assess the extent of implementation as of February 2025 of the five recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… CFRs for the 2 fiscal years ended June 30, 2017. About the Program Adaptive Solutions is a New York City-based … who own and operate Adaptive Solutions—the Executive Director and the Clinical Director. Further, these two officials owned a day …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… school and/or workdays. According to the Centers for Disease Control and Prevention (CDC), in 2020, asthma … and enable project monitoring, it is uncertain how effectively DOH monitored the program and determined if … 2012–2014, deaths information from 2014–2016, and asthma prevalence data as of 2016. DOH had not conducted an overall …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followNew York's 529 College Savings Program Turns 20
… New York’s 529 College Savings Program, the popular college savings investment tool, is marking 20 years of helping New … New Yorks 529 College Savings Program the popular college savings investment tool …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20DiNapoli, Stringer Lead Investors Calling on Olympic Sponsors to End Their Silence, Defend Russian LGBT Rights
… be on Sochi and its corporate sponsors,” said Stringer, investment advisor to the nearly $150 billion New York City … 21 investors, with a combined $327 billion of assets under management, again urged the Olympic corporate sponsors to: … venues. Signatories to the letter include Clean Yield Asset Management, Zevin Asset Management, Arjuna Capital, …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-stringer-lead-investors-calling-olympic-sponsors-end-their-silence-defend-russian-lgbtPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… (Brooklyn), Cathedral Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). The objective of our … provided safe and clean living conditions, and whether funds were properly accounted for and used for intended … causing management at those developments to misspend funds and fail to provide a safe and clean living environment …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followPresident of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… falsifying business records for The Gingerbread Learning Center, Inc., a pre-school serving special needs children on … stole out of the hands of the children and families of our community. My thanks to the NYPD and State Comptroller Thomas … 2015 and August 2015, an audit of The Gingerbread Learning Center conducted by the State Comptroller’s Office revealed …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needs