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Opinion 89-26
… statements. You ask whether fire district officers are required to complete and file annual financial disclosure … disclosure requirements of General Municipal Law, §812 are not applicable on either a mandatory or optional basis … Whether fire district officers are required to complete and file annual financial disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Archived: Legislative Session 2021–2022
… Local Government Ethics – A.8505 (Thiele) - Relates to conflicts … accountability and transparency in state and local government …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022DiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… The state Department of Health (DOH) has made limited progress in addressing the … identified in a March 2022 audit of the state’s response to the COVID-19 outbreak in nursing homes, according to a … Also, the state’s persistent underinvestment in public health over the past decade may have limited DOH’s ability to …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesHillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… (Library) is a school district public library is located in Nassau County. The Library, which is governed by a five-member Board of Trustees, was created by a special act of the State Legislature in 1961. Budgeted appropriations for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Opinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary interest) VILLAGE LAW, §1-102(1): When land is conveyed to a village for use as a park, subject to a private reversionary …
https://www.osc.ny.gov/legal-opinions/opinion-88-11DiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… of the contract, including pricey rooms at the Carlyle Hotel and a “team dinner” that included cocktails, according … said. “Auditors found tens of thousands in monthly hotel costs and expensive dinners on the public’s dime at a … and some of his lodging at the Fairmont Hamilton Princess hotel to his state-issued credit card for a six-day birthday …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsOpinion 92-13
… "[e]very ... local law shall embrace only one subject. The title shall briefly refer to the subject matter." Similar … are naturally connected with the subject matter and the title could be said to apprise the reader of what may … offices. As noted, section 20(3) also requires that the title to the local law shall "briefly refer to the subject …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Selected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… included in our initial audit report, Selected Management and Operations Practices – BuildSmart NY/Executive Order 88 … by the Power Authority Act to help provide a continuous and adequate supply of dependable electricity to the people … requires the State Comptroller to audit NYPA’s management and operations at least once every 5 years. Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followFormer Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… be tolerated and will be prosecuted to deter such similar illegal conduct.” “Mr. Emmons’ guilty plea illustrates the … County Court. He is scheduled to appear again on May 22, 2026. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)
… recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama … to provide safe and habitable housing and maintain the physical and financial integrity of the development, and it … to conduct yearly on-site assessments of a development’s physical condition as well as fiscal reviews (site and office …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-newDiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
The state and city agencies in charge of overseeing food services at homeless shelters in New York City were lax in inspecting them and did not check if food service workers were tested for tuberculosis TB according to an audit released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… had devastating health, economic and social consequences. In New York, the pandemic and ensuing economic shutdown produced almost 2 million job losses in 2020. Yet for many, economic hardships existed long before … had devastating health economic and social consequences In New York the pandemic and ensuing economic shutdown …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeFederal Funds to New York City: Title I Grants to Local Educational Agencies
Title I of the Every Student Succeeds Act of 2015 (ESSA), which amended the Elementary and Secondary Education Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs).
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-title-I-grants-to-local-educational-agencies.pdfState Agencies Bulletin No. 1299
… credit for their military service, the employee must forward a copy of their discharge papers to: msunit@osc.ny.gov or NYS Retirement System Military Unit 110 State Street Albany, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Randolph Academy Union Free School District – Financial Management (2015M-248)
… 2009 through September 25, 2015. Background The Randolph Academy Union Free School District is a special act school … Randolph Academy Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mMonitoring of Construction Management (Follow-Up)
… included in our initial audit report, Monitoring of Construction Management (Report 2020-S-42 ). About the … through the provision of architectural, engineering, and construction management services for buildings statewide. One … To achieve that mission, OGS operates the Design & Construction Group (D&C), which provides State agency clients …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… July 1, 2014 through October 30, 2015. Background The Mount Pleasant-Blythedale Union Free School District, a … by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which … Mount PleasantBlythedale Union Free School District ShortTerm …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingInternal Control
… Laws, Rules & Regulations Internal Control Act Standards for … Laws Rules Regulations …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… In response to a request from the Troy City Council, New York State Comptroller Thomas P. DiNapoli today issued an advisory opinion finding that the city could lawfully issue bonds in connection with financing … In response to a request from the Troy City Council New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutional