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Opinion 97-20

… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … fire insurance tax moneys except as otherwise provided in any special law 1 . These sections provide that the … moneys to be expended for a purpose which the treasurer, in good faith, believes to be illegal or improper, even if …

https://www.osc.ny.gov/legal-opinions/opinion-97-20

Opinion 91-57

… library and presently maintains a separate bank account for those moneys. You indicate that the village believes that … The treasurer would maintain separate accounting records for the library fund moneys and the library fund moneys would … Section 259(1) of the Education Law requires that taxes for library purposes be levied and collected annually with …

https://www.osc.ny.gov/legal-opinions/opinion-91-57

Village of Manlius – Financial Reports (2025M-89)

… report – pdf] Audit Objective Did the Village Board of Trustees (Board) receive the financial reports needed to … annual financial reports (AFRs) were filed with the Office of the State Comptroller (OSC)? Audit Period June 1, 2023 – March … Did the Village Board of Trustees Board receive the financial reports needed to …

https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89

Opinion 94-3

… This opinion represents the views of the Office of the State Comptroller at the time it was … COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200) STREETS AND HIGHWAYS -- … Whether the approval of the State Comptroller is required in …

https://www.osc.ny.gov/legal-opinions/opinion-94-3

Opinion 2004-6

… permit the historical society to use the unneeded space in a municipal building, without payment of cash rent, … contract is at least equal to the value of the use of the space in the building. You ask whether a village may permit an historical society to utilize vacant space in a village building without the payment of rent. …

https://www.osc.ny.gov/legal-opinions/opinion-2004-6

Opinion 95-14

… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … fire insurance tax moneys except as otherwise provided in any special law. 1 These sections provide that the foreign … moneys to be expended for a purpose which the treasurer, in good faith, believes to be illegal or improper, even if …

https://www.osc.ny.gov/legal-opinions/opinion-95-14

State Comptroller DiNapoli Releases State Audits and Examinations

… the following audits and examinations have been issued: Office of Information Technology Services (OITS): Security … for reimbursement. State Education Department: North Country Kids Inc., Compliance with the Reimbursable Cost Manual (2016-S-53) North County provides preschool special education services to …

https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinations

DiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach

… apprenticeship programs provide thousands of people with paid, hands-on training in skilled, in-demand trades, … data collection, reporting, and information sharing with both businesses and apprentices. This will ensure … York state income or franchise tax to eligible employers with an approved program. Audit Recommends Improvements The …

https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reach

State Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000

… Kenshaw County, South Carolina, lists her social security number, date of birth, and place of death, and GROSSMANN is … Pensioner-1’s last known address of record, and received a phone call in response, explaining that ‘Pensioner-1’ was …

https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmann

Oversight of Child Protective Services (Follow-Up)

… The audit found that OCFS could make improvements to child fatality and PQI reviews. The prevalence of certain issues …

https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-follow

DiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges

… ambulance services with other revenues. Over the past two years, some municipalities leveraged federal American … vendors for ambulance services (nine counties – including two that also provide services directly). In addition, nine …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challenges

Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)

… with 33 Local Workforce Development Boards, 95 One-Stop Career Centers (Career Centers), and 21 agencies and … Worker, and Youth programs, the Adult Education and Family Literacy Act program, the Employment Service program, … short- and long-term needs while supporting improved opportunities for groups facing barriers to career …

https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-services

Oversight of the Home Delivered Meals Program (Follow-up)

… record meal deliveries and missed deliveries (e.g., client did not answer) on route sheets and enter this … to the provider. DFTA has a performance measure to address client complaints regarding home delivered meals within 14 … of the program, including nutritionist assessments, client satisfaction surveys, and annual provider evaluations. …

https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-follow

DiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested

… State Comptroller Thomas P. DiNapoli, Jefferson County District Attorney Kristyna S. Mills, the U.S. Housing and … to the partnership between my office, Jefferson County District Attorney Kristyna S. Mills, the State Police, and … arraigned before Judge Anthony Neddo at the Watertown City Court Centralized Arraignment Part. Pais was charged with …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrested

DiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages

… The Long Island Rail Road (LIRR) needs to do more to properly prepare for severe weather events, according to an audit released … in North America and is the primary means of transit from Long Island to New York City which means it must be prepared … The Long Island Rail Road LIRR needs to do more to properly …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damages

State Agencies Bulletin No. 2214

… field strings will be charged for the fiscal year 2024-2025. Affected Employees: Employees with Line Number changes … process in PayServ. Access the Add/Update Position Info page using the following path: Main Menu > … > Maintain Positions/Budgets > Add/Update Position Info. Insert a row on the Add/Update Position Info page using …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025

Use, Collection, and Reporting of Infection Control Data (Follow-Up)

… State nursing home residents soared. Infection control is an essential component of any health care delivery and a key concept in achieving the Department’s mission to … deaths at nursing homes and at one point understated the number of deaths at nursing homes by as much as 50%. All …

https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-follow

State Comptroller DiNapoli Releases Municipal & School Audits

… to help prevent unauthorized use, access and loss. In addition to sensitive information technology control … needed. Twenty-two of these accounts have not been used in more than five years. Town of German – Supervisor’s … did not maintain the town’s accounting records and reports in a complete, accurate and up-to-date manner. As a result, …

https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0