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Maternal Health (Follow-Up)
… as of March 2026, of the one recommendation included in our initial audit report, Maternal Health ( 2022-S-25 ). … outcomes of pregnancy, labor, or delivery that result in short- or long-term consequences to a person’s health, … There are also persistent racial and ethnic disparities in these deaths, with Black women dying nationally at a rate …
https://www.osc.ny.gov/state-agencies/audits/2026/04/16/maternal-health-followDiNapoli Releases New Tool for Monitoring NYC 311 Complaints
… than 192 complaints per 1,000 residents in the Fordham, Bedford Park and Norwood sections. DiNapoli’s report found that just …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-new-tool-monitoring-nyc-311-complaintsIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… responsibility is through the review of contracts. This independent oversight deters waste, fraud and abuse; ensures … have significantly eroded the Comptroller’s vital role in independent review and approval of contracts. OSC’s oversight … programs and services are initiated. Not only does this independent review have a strong deterrent effect on waste, …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsOversight of the Clean Water State Revolving Fund (2020-S-64) 180-Day Response
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64-response.pdfOversight of the Clean Water State Revolving Fund (2020-S-64)
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64.pdfTown of Lockport – Fuel Inventory (2025M-54)
… (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September 24, … The Superintendent did not properly safeguard and account for fuel inventory. The Superintendent also did not realize … The Superintendent did not properly safeguard and account for fuel inventory The Superintendent also did not realize …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Opinion 95-4
… of funds by the county treasurer's office; cf . In Re Ellis , 176 Misc 887, 28 NYS2d 988). However, the initial …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Vacancies at the Clinton Towers Mitchell-Lama Housing Development (Follow-Up)
… occur, applicants should generally be offered and awarded apartments in the order their names appear on the lists – … of Housing Preservation and Development’s (HPD) approval. Apartments in Mitchell-Lama developments tend to be very … affordability; consequently, the waiting lists for these apartments can be quite lengthy. As of August 2, 2019, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/vacancies-clinton-towers-mitchell-lama-housing-development-followLife Changes: Membership in a Nutshell
… sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click “Manage my Service Credit Purchases.” You can also apply by mail by submitting the Request to Purchase Service Credit …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellOpinion 94-21
… signatures for all, or a reasonable class of, purchase orders. You ask whether there is any statutory requirement … that two signatures be obtained to authorize purchase orders in excess of $5,000 in towns. There is no State … signatures for all, or a reasonable class of, purchase orders. November 28, 1994 Julius Graifman, Director of …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Opinion 88-17
… for approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns … Opns St Comp, 1978, p 154, with regard to the dedication of park land in a subdivision, still represent the position … the Town Law do not authorize a town to compel dedication of park land in a subdivision without compensation. In Kamhi …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Opinion 89-65
… its exercise, the decision may be exercised by resolution (5 McQuillin, Municipal Corporations, §15.06). Since section … be superseded, and a town attorney may be compensated by a fixed amount for certain specified services and also be paid … an additional amount, which might be computed at an hourly rate, for the performance of specified services in excess …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 96-12
… issues discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by special act) TOWN LAW, §181: The fiscal year of a fire district may be changed only by act of the … You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or …
https://www.osc.ny.gov/legal-opinions/opinion-96-12DiNapoli Statement In Response to Misconduct of Former Pension Fund Employee
… State Common Retirement Fund has absolutely no tolerance for self-dealing, and we are outraged by Mr. Kang's shocking … Bharara, the Securities Exchange Commission and the FBI for their immediate and professional approach to pursuing … State Common Retirement Fund has absolutely no tolerance for selfdealing and we are outraged by Mr Kangs shocking …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employeeDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… The former recreation director in the town of Fishkill … The former recreation director in the town of Fishkill allegedly misused as much as $50000 generated by …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillDiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… the importance of the federal government’s historic partnership with America’s higher education institutions as a … students with restricted access, higher debt burdens and limited educational choices—hampering both individual … graduate students for whom loan options will become more limited. International Students In academic year 2023-24, …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyDiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… treasurer for Pulteney Fire District No. 2 pleaded guilty today to stealing more than $5,000 in public funds, after an audit and investigation by State Comptroller Thomas P. DiNapoli revealed that she … salary. Lisa Stone, 45, of Hammondsport, pleaded guilty today to grand larceny in the third degree (a class D felony) …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsOpinion 92-21
… the mass dismissal of numerous charges pending for violations of the Vehicle and Traffic Law. In presenting this … or other offenses, including misdemeanors and moving violations under the vehicle and traffic law, instituted in … courts in the prosecution of criminal charges, including violations of the Vehicle and Traffic Law. The fines, …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 92-18
… is in reply to your request for our opinion concerning a proposed town local law that would establish a "solid waste generation fee". The proposed local law provides that the fee would be charged … state that the town recently reduced its tipping fee. The proposed local law also provides that the amount of the fee …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… efficiency and recycling rebates and credits were issued in accordance with program guidelines. Key Findings The Board … Recycling credits were not processed accurately resulting in 1,004 customer accounts being under credited by $2,050 … action. Appendix B includes our comment on an issue raised in the BPU’s response. …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155