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Opinion 93-14
… part of a property owner, a county may not be compelled to construct sewer extensions. This is in reply to your inquiry concerning the obligation of a county sewer … the district. You ask whether the property owners have the right to compel the county to extend the sewer system to …
https://www.osc.ny.gov/legal-opinions/opinion-93-14DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… trends for New York City agencies’ performance data, staffing, and spending. “We continue to shine a light on the … of Education DOE is the largest public school system in the nation, serving roughly one million students in more … has yet to receive $1.2 billion from the Federal Emergency Management Agency. Nurse Staffing : The pandemic amplified …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesLong-Term Care Ombudsman Program
… for both older adults and persons with disabilities who live in LTC facilities, such as nursing homes, assisted …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programFred S. Keller School – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … on FSK’s CFR for the fiscal year ended June 30, 2014, and certain expenses claimed on FSK’s CFRs for the two fiscal … special education provider located in Palisades and Yonkers, New York. FSK provides preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit included the expenses claimed on Just Kids’ CFRs for the fiscal years 2011-12, 2012-13, and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualDiNapoli & Schneiderman Reach $10.75 Million Oil Spill Settlement With ExxonMobil
… Scio Mini Mart in Scio (Allegany County); and Boller’s Auto Sales in West Seneca (Erie County). According to the …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-schneiderman-reach-1075-million-oil-spill-settlement-exxonmobilState Agencies Bulletin No. 1258
… To notify PayServ users with garnishment view access of changes to garnishment processing resulting from the … In preparation for the upgrade to PayServ 9.1, the Bureau of State Payroll Services performed a comprehensive analysis of garnishment processing in the system. This review has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1258-garnishment-changes-payserv-91DiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… New York State Comptroller Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police announced that Barbara Henry, the Village of Chatham’s former clerk-treasurer, has pleaded guilty to … Comptroller DiNapoli Columbia County District Attorney Czajka and the State Police …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageDiNapoli: Molson Coors Agrees to Disclose Political Spending
… reached an agreement with the Molson Coors Beverage Co., one of the world’s largest brewers, to comprehensively … State and Local Retirement System on behalf of more than one million state and local government employees and retirees … their beneficiaries. It has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingDiNapoli: Trouble Ahead for Local Governments and Schools
… year’s state budget, aid to local governments was flat and now the state has withheld some aid. Local governments can … their belts so far. They need federal aid and they need it now.” Federal aid is typically only a minor component of … Challenges During the COVID-19 Pandemic Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… are eligible for a tuition refund when they are enrolled in a post-secondary private school licensed by the State Education Department (Department), or in a business school registered with the Department, that … such schools violate the Education Law (Law) - but remain in operation - students who drop out are also eligible for a …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Elba Central School District – Financial Condition (2013M-240)
… reserved are necessary, reasonable, and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240State Agencies Bulletin No. 1926
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of Retroactive … in separate paychecks in the check dates listed below. Due to the issues surrounding COVID-19, OSC will process this … 603-617) and NS positions (Grade 600), which are equated to a grade (Grade 603-617), are eligible for the April 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1925
… 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 SUNY ORP Before Tax Arrears …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1737
… Adjustment When certain conditions exist in an employee’s record, the automatic retroactive adjustment may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1737-april-2019-management-and-confidential-mc-longevity-lump-sum-llsState Health Department Should Improve Enforcement of Nursing Home Violations
… The state Department of Health (DOH) needs to fix problems and delays with how it is assessing fines to nursing homes after violations are found, according to an audit … DiNapoli. While DOH is frequently inspecting nursing homes and acting quickly on serious complaints, auditors found that …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… and developed plans to mitigate the effect of extreme weather conditions and flooding; and whether the plans were tested/updated and the weather-related equipment was inspected/maintained to ensure … to prepare for rising sea levels, storms, and severe weather events (one transformational that calls for MTA to …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases Audits
… York City Public Schools – College Readiness (Follow-Up) (2025-F-12) Nearly half of all students who complete high … of Institute for Community Living, Inc . (Follow-Up) (2025-F-16) In March 2014, the New York City Department of … of Mental Health – Oversight of Kendra’s Law (Follow-Up) (2025-F-6) In August 1999, Kendra’s Law was enacted, …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsOpinion 91-26
… -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of … Family Relationships (contract between public library and firm employing library board member's daughter) -- Interest … In Contract (library board member in contract with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 98-14
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (authority to … TOWN LAW, §§104, 106; HIGHWAY LAW, §141; MUNICIPAL HOME RULE LAW, §10(1): The town highway superintendent's annual … must specify the four major categories as set forth in Highway Law, §141 and further must be in such form and …
https://www.osc.ny.gov/legal-opinions/opinion-98-14