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Opinion 90-59
… §1; HIGHWAY LAW, §140: A town may not regularly plow and sand a private road belonging to a disabled individual, … situation. You ask whether a town may regularly plow and sand a private road belonging to a disabled individual. A … it is our opinion that the town may not plow and sand this private road on a regular basis. November 13, 1990 …
https://www.osc.ny.gov/legal-opinions/opinion-90-59DiNapoli Announces State Contract and Payment Actions for May 2015
… valued at more than $49.5 million. As the state’s chief financial officer, DiNapoli’s office reviews contracts for … $1,185 to Kirkland & Ellis LLP for legal services and special counsel related to the Moreland Commission. Office of … Lawn Sprinklers Inc. for a new irrigation system at Sunken Meadow Golf Course. Office of Temporary and Disability …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-announces-state-contract-and-payment-actions-may-2015DiNapoli: NYC Department for the Aging Needs to Improve Oversight of Elder Abuse Service Providers
… the needs of older New Yorkers. Among those needs are to live safely and comfortably, which is often achieved with …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-nyc-department-aging-needs-improve-oversight-elder-abuse-service-providersDiNapoli: Financial Viability of OTBs in Jeopardy
… lotteries, nine racing tracks in the state offering video lottery terminals (VLTs), five Native American casinos … Connecticut, New Jersey and Pennsylvania, and a racino in Massachusetts. There are some relief measures that have been …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyTown of Marbletown – Financial and Capital Planning (2017M-234)
… address the Town’s operational and capital needs for the period January 1, 2016 through June 26, 2017. Background The Town of Marbletown is located in … is governed by a Town Board, had budgeted appropriations for 2016 of approximately $3.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Cayuga County - Procurement and Claims Audit (2018M-274)
… totaling $2.7 million. Allowed the credit card company to directly withdraw 25 payments totaling $77,615 from the … Key Recommendations Consider the aggregate amount to be expended for the same or similar type of goods or … before payment. Discontinue allowing third-party access to directly withdraw funds from County bank accounts. County …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274DiNapoli Audit Finds Lax Oversight of Medicaid Payments May Have Cost Taxpayers Nearly $300 Million
… a third-party insurer should have covered, and not enough is being done to make sure Medicaid recovers that money, according to an audit by New York State Comptroller Thomas P. DiNapoli. … a thirdparty insurer should have covered and not enough is being done to make sure Medicaid recovers that money …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-audit-finds-lax-oversight-medicaid-payments-may-have-cost-taxpayers-nearly-300-millionDiNapoli Releases Fiscal Stress Scores
… governments in New York State ended their fiscal year 2021 designated in some form of fiscal stress , down from 30 … local governments operating on a calendar year basis for 2021, covering all counties and towns, 44 cities, and 11 … helped to put local governments on solid fiscal ground in 2021,” DiNapoli said. “Still, municipalities shouldn’t assume …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresTioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalDiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, … P. DiNapoli. The estimated cost for work needed on local bridges in the state in 2023 was approximately $29 billion, … are completed.” As of 2023, New York had 17,573 highway bridges. Local governments, mostly counties, own 50.6% or …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesDiNapoli Report Highlights Where New Yorkers Work
… This sector was also the top employer in 2023 in every region of New York except the Southern Tier, and had an … “New York was hit early and hard by the pandemic, with every industry in every region losing jobs,” DiNapoli said. … recovery, while the rest continued to lag. While more than 70% of state jobs were located in the three downstate regions …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workNew York’s Economy and Finances in the COVID-19 Era
… that rate is only one measure of the impact of lost jobs. 53% of New York adults age 18 and over live in … weeks Source: U.S. Census Bureau, as of June 16 New York City Leads in Job Losses, But All Regions Suffer Big Declines New York City lost more than 937,000 jobs, 20 percent of its previous …
https://www.osc.ny.gov/reports/covid-19-july-9-2020DiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… its Sustainable Investments and Climate Solutions (SICS) Program, State Comptroller Thomas P. DiNapoli, trustee of the … billion, to specific investment opportunities in the SICS Program. The Fund has made commitments across asset classes … part of its Sustainable Investments and Climate Solutions Program State Comptroller Thomas P DiNapoli trustee of the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programDiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… a program to protect their declining populations, and my latest audit found the Department of Agriculture and Markets … Department to implement my recommendations and thank them for the positive response to this audit.” Over the past three … and climate change. This decline has major implications for New York’s agricultural industry, food supply and …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programState Agencies Bulletin No. 2048
… in calendar year 2021 are affected. Background Abandoned Property Law §102 requires uncashed checks become abandoned … the funds will be remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll … in April 2023. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksCity of Lackawanna – Network Management and Internal Controls (2021M-215)
… a result, 14 unnecessary generic network user accounts and 26 usernames associated with inactive or former employee … Recommendations Develop written policies and procedures for managing network access and disable unnecessary network …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… accessibility at selected facilities. Specifically: 26 components at the Public Operations Center, such as signs … taking additional steps to increase physical accessibility for the 67 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… to review payments in lieu of health insurance coverage for the period January 1, 2015 through October 31, 2016. …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… did not maintain custody and control of her signature stamp and check signatory policies were not followed. Key … Ensure the Treasurer maintains custody of her signature stamp and that bank account signature cards comply with …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126