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Opinion 88-77
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … corporation would not have a prohibited interest in contracts between the district and the corporation for the provision by the corporation of arts-in-education programs to the district. However, disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 92-27
… to or at the request of such officer or employee by any bank, trust company or credit union doing business in the State of New York, shall in any way operate …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 92-49
… the courts as: "a piece of ground enclosed for purposes of pleasure, amusement or ornament" ( Perrin v New York Central … 36 NY 120, 124); "a strip of land ... set apart either for pleasure ground or for purposes of exercise, amusement or … 579); or land which "facilitate[s] free public means of pleasure recreation and amusement" ( Williams v Gallatin , …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 93-33
… matter outside the municipality) PUBLIC MEETINGS -- Notice (use of newspaper not entered as second-class matter); … SCHOOL DISTRICTS -- Powers and Duties (publication of notice of annual meeting) EDUCATION LAW, §2004(1); PUBLIC … the school district, the school district may publish notice of the school district's annual meeting in the …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… investor in Island Child Development Center, once one of New York City’s largest providers of special education … to preschoolers with disabilities, has pleaded guilty for his participation in a scheme that stole millions of … funding between 2005 and 2012 – money that was intended for special needs students between ages three and five. "More …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsImplementation of Suicide Prevention Task Force Recommendations
To determine whether the Office of Mental Health OMH implemented the recommendations made by the New York State Suicide Prevention Task Force to facilitate greater access awareness collaboration and support of effective suicide prevention activities
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsOpen Educational Resources
… throughout New York City’s five boroughs. As of the Fall 2023 semester, approximately 233,000 students were enrolled … graduate, and professional schools. The annual tuition in 2023 for a New York State resident pursuing a bachelor’s … for marking its courses as ZTC in CUNYfirst, CUNY does not exercise sufficient oversight to ensure all OER courses are …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesOversight of the Nourish New York Program
… The COVID-19 pandemic revealed weaknesses in the State’s food supply system and caused serious economic hardships for farms and agribusinesses. Further, food insecurity remains a reality for many New York … a temporary program in May 2020 in response to disrupted food supply chains during the pandemic – the purpose of which …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programDiNapoli Announces State Contract and Payment Actions for August 2014
… County. State Education Department $12.7 million with E Scholar LLC for a five-year enterprise software license …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-state-contract-and-payment-actions-august-2014DiNapoli Announces State Contract & Payment Actions for January 2015
… financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public authorities and audits all state payments. … and $5.7 million with American Jail Products to replace windows at Sing Sing Correctional Facility. $4.3 million for …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-state-contract-payment-actions-january-2015DiNapoli Announces State Contract & Payment Actions for October 2014
… 55,000 payments valued at more than $4.1 million due to fraud, waste or other improprieties. As the state’s chief … money. The independent audits ensure payments are free from fraud, waste and improprieties. The Comptroller’s office … Health Care). Department of Transportation - Peace Bridge, Buffalo $56.2 million with Union Concrete and Construction …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014DiNapoli Announces State Contract & Payment Actions for February 2015
… and Historic Preservation $28.8 million with Weeks Marine Inc. for bulkhead and esplanade reconstruction at … Authority $16 million with Atlas Painting and Sheeting Corp. to paint and repair deteriorated steel members on … with Westchester County Department of Public Safety for marine patrol services at the Tappan Zee Bridge construction …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-state-contract-payment-actions-february-2015State Comptroller DiNapoli Releases Audits
… (OTDA) is responsible for reviewing each shelter’s operating budget, working with the local departments of … audit, issued in October 2022, found that, outside of OTDA’s oversight processes for the review and approval of shelter … the approved budget, State laws and regulations, or OTDA’s own policies. OTDA made some progress addressing the issues …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsDiNapoli Announces State Contract and Payment Actions for May 2015
… Thomas P. DiNapoli announced today his office approved 1,606 contracts valued at $94.3 billion and approved nearly … and related transactions valued at $309 million and nearly 2,700 payments valued at nearly $14.3 million due to fraud, … contracts valued at $122.6 billion and approved more than 9.3 million payments worth nearly $54.3 billion. His office …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-announces-state-contract-and-payment-actions-may-2015NYC Schools Underreporting Bullying and Harassment
… by New York State Comptroller Thomas P. DiNapoli found the NYC Department of Education (DoE) was not doing enough to … of bullying, harassment and discrimination as required by the state’s Dignity for All Students Act (DASA). “It’s been … school officials report bullying and discrimination to the state, there seems to be confusion at the local level …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentDiNapoli & NYC Make it Easier to Save for College
… Plan has eliminated the $25 minimum contribution required to open an account in an effort to make the important college savings accounts available to … Plan has eliminated the $25 minimum contribution required to open an account in an effort to make the important college …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeOpinion 88-61
… REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL PROPERTY … the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is … the payment of taxes without penalty. You ask whether a certificate of mailing of the U.S. Postal Service postmarked …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 92-41
… a municipality, the power should be denied" ( In re Piers Old Nos. 8, 9, 10 and 11, North River, in City of New York , … maintain highways and sidewalks in a fire district (see Highway Law, §§102[1],[15], 117, 118, 129; 140[1],[2],[18], … than the width of highways required by statute (see Highway Law, §§140[2], 284). This broad comprehensive …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… and preserve clean water, clean air and the environment." Fishing is severely impacted by invasive species, causing an … year, 80 percent of which affects commercial and sport fishing. Controlling the spread of an established invasive …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesOversight of Language Access Services
… and providing sufficient oversight of Language Access Services. The audit covered the period from January 2019 … across NYC’s five boroughs. H+H also provides medical services through programs such as ExpressCare, Correctional Health Services, Community Care, and Street Health Outreach & …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-services