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Opinion 2007-1
… (paratransit services) GENERAL MUNICIPAL LAW §§103, 104-b: County contracts with private bus companies to provide … are unable to use fixed route transportation systems (49 CFR §37.3). To be deemed comparable to fixed route service, a … by the United States Department of Transportation (49 CFR §§37.123-37.133). The comparable complementary …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 89-25
… SEWERS AND SEWER SYSTEMS -- Contracts (for use of excess capacity of sewage treatment plant) -- Financing of … use by town sewer districts); (authority to sell excess capacity in sewage treatment plant) GENERAL MUNICIPAL LAW, … and town are examining the possibility of expanding the capacity of the plant to permit additional development in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Ballston Spa Public Library , Bovina Fire District , Brighton … is being spent appropriately and effectively.” Ballston Spa Public Library – Donations and Circulation Desk (Saratoga … DiNapoli announced completed audits of the Ballston Spa Pub Lib Bovina FD Brighton Memorial Library Vill of Cape …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-7
… Law §5-506[1][c], County Law §355[1][g], as amended by L 2000, ch 528). Pursuant to this authority, a library board … July 18, 2002 Melanie K. Battoe, Library Director Guernsey Memorial Library …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural … New York City Mayor Bill de Blasios budget proposal appropriately uses higher than …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planDiNapoli: New York City Job Growth Continues to Set Records
… jobs over the past ten years and its 24 percent rate of growth outpaced the nation and New York state, according a … from the longest and largest job expansion since the end of World War II. The 907,600 jobs added since 2009 is twice … with health care accounting for 35,300, or 40 percent, of the jobs added. Over the past ten years, health care has …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsCollege Readiness (Follow-Up)
… of the four recommendations included in our initial audit report, College Readiness (Report 2021-N-1 ). About the Program According to the U.S. … of the four recommendations included in our initial audit report College Readiness Report 2021N1 …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followMedicaid Program – Oversight of Health Homes
… of Medicaid Health Homes to ensure that appropriate care was provided and that appropriate payments were made. … benefit under the Medicaid State Plan that provides care coordination and case management to certain Medicaid … removing individuals’ social and economic barriers to care, engaging people in the behavioral and general medical …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… costs to the Department of Health (Department) and whether the Department is appropriately applying the … The New York State Medicaid program is a federal, state, and locally funded program that provides a wide range of … services to those who are economically disadvantaged and/or have special health care needs. For the State fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumAll-Agency Contract Evaluation System
… in compliance with its All-Agency Contract Evaluation (ACE) review process and taking action where performance … whether MTA officials are reviewing and using the ACE ratings prior to awarding contracts. The audit covered … 2020. About the Program In 1997, the MTA implemented the ACE system, a performance evaluation system developed and …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemHeat and Hot Water Complaints
… To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) addresses heat and hot water complaints timely, issues notices of violation, and seeks the imposition and collection of penalties as appropriate. Our audit covered heat and hot …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsCitywide Payment Services and Standards – Controls Over Payments
… Objectives To determine whether the New York City Department of Finance (DOF) Citywide Payments … is to administer the tax and revenue laws of the City of New York fairly, efficiently, and transparently, and instill … To determine whether the New York City Department of Finance DOF Citywide Payments …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsManagement and Maintenance of Non-Revenue Service Vehicles
… To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete … the Program New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the Metropolitan … To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesState Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases Fiscal Stress Scores
… System scores. DiNapoli releases fiscal stress scores for municipalities (excluding New York City) twice a year. The scores announced today are for local governments operating on a calendar year basis for 2021, covering all counties and towns, 44 cities, and 11 …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresVillage of Whitehall – Records and Reports (2026M-9)
… [read complete report – pdf] Audit Objective Did the Village of Whitehall (Village) Clerk-Treasurer maintain … Audit Period June 1, 2024 – August 31, 2025 Understanding the Audit Area A village clerk-treasurer, as chief fiscal … health, making sound fiscal decisions, ensuring that the village complies with various laws and maintaining …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… The population, number of businesses and household incomes in the Greater Jamaica area in Queens … Greater Jamaica area is undergoing significant demographic and economic changes,” said DiNapoli. “With one of the most … in the city, Jamaica is attracting new residents and businesses. New projects are underway that will create …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotOpinion 2005-6
… a town program conducted at a parochial school) -- Gifts and Loans (gift of town money for private program); (contract … a program on the prevention of teen “bullying”) POLICE AND POLICE PROTECTION -- Crime Prevention (authority of town … on the prevention of teen “bullying”) TOWNS -- Powers and Duties (authority to conduct a town program at a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 99-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … usefulness" ( Cherey , supra ; Bugeja v City of New York , 24 AD2d 151, 266 NYS2d 80 affd 17 NY2d 606, 268 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority: Long Island Rail Road – Non-Revenue Service Vehicles and On-Rail Equipment … partially implemented, and three were not implemented. CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate … prescription drug coverage under Empire Plan Medicare Rx. CVS Caremark, which contracted with Civil Service to …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-audits