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Opinion 96 - 11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- … of town board to submit proposition to voter approval on own motion) REFERENDUM -- Permissive (need for when selling town real property); (on town board motion in lieu of petition) TOWN BOARD -- …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Oversight of Homeless Shelters (Follow-Up)
… local Social Services Districts (Local Districts) and the New York City Department of Homeless Services (DHS) in the … In 2020, OTDA updated regulations to require all new family and adult shelters, regardless of size, to be … are no formal shelters. Of the 57 counties outside of New York City, 25 do not have a designated shelter facility. …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followCheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly … under roadways, driveways and other structures. In the Town, property owners may submit an application to the … Did the Town of Lockport Town Highway Superintendent Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Retirement System Membership – Article 14 Benefits
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must … become members of the Retirement System. When you become a Retirement System member, you must complete and file a …
https://www.osc.ny.gov/retirement/publications/1644/retirement-system-membershipOpinion 90-5
… opinion. LIBRARIES -- Library Trustees (increase in their number) EDUCATION LAW, §§226(1), 260(1), (2): Although the … library, the trustees are empowered to increase their number, subject to the statutory maximum. This is in reply to … to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Lansing Central School District – Procurement (2021M-213)
… about 20 years and each of the four remaining vendors for at least 10 years without periodically seeking competition. District officials may have saved at least $3,700 on fuel costs by using a State contract. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213XIV.5 Employee Award Programs – XIV. Special Procedures
… Unit personnel should be aware of in planning for employee award programs and the requirements of the Office of the … Cash and Non-Cash awards associated with all merit award programs including longevity awards, performance … awards. In addition to these guidelines, individual award programs may have additional program-specific …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsDiNapoli: Former President of Local Historical Society Pleads Guilty to Stealing Over $62K from Non-Profit
… of a fiberglass ox statue for the “Oxen of Orleans” Public Art Project. Ierlan purchased the ox with her own personal … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-former-president-local-historical-society-pleads-guilty-stealing-over-62k-non-profitComptroller DiNapoli Releases Municipal Audits
… Fire Company No. 1 and the Plattsburgh Public Library . “In today’s fiscal climate, budget transparency and … complete and accurate, and that purchases were made in accordance with the procurement policy. The village’s … process does not comply with the procedures outlined in the policy. Greenville Fire District #1 – Board Oversight …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… cost of the specific item. Type of improvement , such as land or buildings, or type of equipment, such as sewer or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… 1, 2023 – April 4, 2025 We extended the audit period back to January 1, 2021 to analyze budget trends and back to August 1, 2013 to provide historical background of the …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49DiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… pandemic began. Pension investment returns of nearly 26% in FY 2021 reduced the city’s pension liability and … which averaged $4 billion annually from FY 2023 through FY 2025 in the adopted budget in June 2021, were narrowed substantially to an annual …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidReal Property Portfolio (Follow-Up)
… of the three recommendations included in our initial audit report, Real Property Portfolio (Report 2022-S-14 ). About the Program Empire State … of the three recommendations included in our initial audit report Real Property Portfolio Report 2022S14 …
https://www.osc.ny.gov/state-agencies/audits/2026/06/03/real-property-portfolio-followDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… today that examines post-COVID trends in the state’s aging prison population. “The share of older people in New York’s … where warranted.” DiNapoli’s 2022 report on the prison population revealed that demographic changes in the state’s prison population over the last two decades led to an …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationNursing Home Surveillance (Follow-Up)
… Homes and Intermediate Care Facilities for Individuals with Intellectual Disabilities Surveillance (Division). The … is responsible for ensuring that nursing homes comply with federal and State regulations, which establish standards … Standard Health and Complaint surveys in accordance with federal and State requirements, but its enforcement …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated properly, documented adequately, and … three fiscal years ended June 30, 2011. Background Metro Therapy is based in Hauppauge, New York and provides Special … reported on the Consolidated Fiscal Reports CFRs of Metro Therapy Inc Metro Therapy were calculated properly documented …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… State Education Law, SED establishes reimbursement rates for special education providers based on the financial information reported in their CFRs. For the three fiscal years ended June 30, 2011, Bilinguals' … that did not comply with Manual guidelines; $29,722 paid for the personal benefit of Bilinguals officials and staff, …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualSelect Financial Management Practices
… Purpose To determine if the Albany Port District Commission’s (Commission) capital planning process and collection and reporting of delinquent … To determine if the Albany Port District Commissions Commission capital planning process and collection and reporting of delinquent …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesReal Estate Portfolio
… or dispose of such property as promptly as possible for fair market value. NYPA reports that, as of December 31, … it no longer needs, as required. NYPA property with a fair market value of more than $15,000 was leased for less than fair market value without notifying the Governor and …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolio