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Oversight of Juvenile Detention Facilities (Outside New York City)
… Objective To determine whether the Office of Children and Family … facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityHomeless Services Housing Needs Assessment (Follow-Up)
… Objective To assess the extent of implementation, as of June 2025, of … shelters across the State provide various services to individuals and families, including assessment of needs, … for sheltering and serving homeless clients ranged from $1.9 billion to $2.3 from 2018 through 2023. The …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followOpinion 92-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … questioning. April 9, 1992 Cornelius F. Healy Deputy State Comptroller … Whether General Municipal Law 72o …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 89-32
… custodian of county moneys, the treasurer issues checks to pay claims approved by the auditing body or officer (see … to protect municipal funds by not issuing checks to pay claims which have already been approved by the auditing …
https://www.osc.ny.gov/legal-opinions/opinion-89-32State Agencies Bulletin No. 1217
… Agreements. Affected Employees Employees eligible for a payment of salary pursuant to a Court Order, Award or a … decision issued by a federal or state court that directs a payment by the State. An “Award” is a final decision … is the Division of Human Rights under the Human Rights Law (Executive Law Art. 15). A “Settlement Agreement” is an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuantState Agencies Bulletin No. 1217.1
… Agreements. Affected Employees: Employees eligible for a payment of salary pursuant to a Court Order, Award or a … decision issued by a federal or state court that directs a payment by the State. An “Award” is a final decision … is the Division of Human Rights under the Human Rights Law (Executive Law Art. 15). A “Settlement Agreement” is an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuantXI-A.9 Receiving – XI-A. Purchasing
… of receipt, and who received the goods or services. As a separate and unique point of control, receipts can and … Transaction Preparation: Blind receiving is facilitated when the agency issues a purchase order and provides order … been received. With the quantities present, the receiver does not have a need to independently count or keep records …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingSelected Safety and Security Equipment at Train Stations
… Purpose To determine whether the Staten Island Railway has taken appropriate action to ensure …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsState Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… billion in unnecessary Medicaid managed care premiums over a nearly six-year period for enrollees who already had private insurance, according to … exclude Medicaid recipients from mainstream managed care when they have concurrent comprehensive third-party health …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceState Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… special needs children aged three through five years on Staten Island. Throughout the course of the scheme, the defendants … phone payments for his daughter and son-in-law ($7,002), Staples purchases for his daughter ($2,656), the purchase of …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandOpinion 93-4
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … if so, whether the resolution is subject to referendum or a super-majority vote of the board. You state that the … of probable usefulness specifically for the payment in a single fiscal year of judgments, compromised claims or …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Opinion 91-44
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Compensation (health … we have concluded that the exception from a fire district's spending limitation in Town Law, §176(18)(4) for the "the …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 92-37
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 96-21
… a specified maximum amount annually to provide services for the district. The establishment of the town beach erosion … under then existing law because the petition did not ask for a capital improvement whose cost would be financed by the … or alleviate damage resulting therefrom, and to contract for or to construct such jetties, groins, fills, bulkheads or …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Oversight of Selected Fiscal Aspects of Homeless Shelter Services
… Purpose To determine whether the New York City Department of Homeless Services (DHS) has adequate controls over the … and individuals in the City and for fiscal oversight of the homeless shelters. DHS procures shelter spaces from … rates awarded to shelter providers. DHS uses a number of tools to guide its rate setting, including an annual …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… T. Schneiderman today announced the arrest of former New York City Council candidate Albert Alvarez for allegedly … for Filing in the First Degree, a class E felony, and Grand Larceny in the Third Degree, a class D felony. "Mr. …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateOpinion 2006-6
… creates a vacancy (see Public Officers Law §30[1], [3]; NY Const, art. XIII, §6; Bookhout , supra ). Based on these … 1961, pp 16, 148). (43 NY2d at 619, 403 NYS2d at 204). 2 We believe the Court’s reasoning applies equally to leaves … an elected official, she may be given a leave of absence. 2 The Court, however, noted the possibility that there could …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 2005-2
… §§9104, 9105: Foreign fire tax monies may not be expended to make cash reimbursement to firefighters for out-of-pocket expenses in operating their … 2 This requirement, however, does not preclude a company from paying all or a portion of the tax to the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Oversight of Child Protective Services
… basis. Officials had not yet developed a plan on how to address and rectify the deficiencies on a statewide …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesOpinion 90-18
… mod on other grnds 51 NY2d 426, 434 NYS2d 922; 1988 Opns St Comp No. 88-35, p 65; see General Municipal Law, §100-a). Therefore, unless any … §2803-a without compliance with section 103 (see 1989 Opns St Comp No. 89-2, p 6). Also, it has been held that services …
https://www.osc.ny.gov/legal-opinions/opinion-90-18