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School Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… reports for the following municipalities: Bayport Blue Point Union Free School District , Chazy Union Free … have or maintain a complete remedial action plan. Sampling Plans – Only one District developed and maintained a complete … and four had an incomplete sampling plan. Remedial Action Plans – Only one District had a complete remedial action plan …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2State Will Save Millions After Audit Uncovers Unnecessary Medicaid Transportation Costs
… a provider of taxi services that overbilled DOH for tolls. The provider told auditors it charged for tolls based on the cash toll rate instead of the discounted … the provider billed Medicaid a total of $169,893 for tolls. In response to the work of auditors, the provider …
https://www.osc.ny.gov/press/releases/2017/12/state-will-save-millions-after-audit-uncovers-unnecessary-medicaid-transportation-costsOpinion 92-21
… (mass dismissal of cases - entitlement to fees under General Municipal Law, §99-l) GENERAL MUNICIPAL LAW, §99-l: When a town or village justice … to the payment of fees pursuant to section 99-l of the General Municipal Law in situations where a town or village …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 92-49
… in the opinion. PARKS AND RECREATION - Recreational Trail (as constituting park facility) REFERENDUM - Permissive … (need for when town leases land for recreational trail) TOWN LAW §§81,220: A proposed lease of real property for use as a town recreational trail is subject to permissive referendum, or the town board, …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 92-55
… consumer of the village water system (see 1980 Opns St Comp No. 80-553, unreported). Further, we have stated … out their services for private purposes (1983 Opns St Comp No. 83-79, p 93; 27 Opns St Comp, 1971, p 110; cf . … described in your inquiry. March 6, 1992 Joseph Hamilton, Mayor Village of Union Springs …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 93-15
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual audit of by … 88-76, p 145; 1980 Opns St Comp No. 80-340, p 101). Public libraries are, for most purposes, fiscally autonomous from … the Education Law contains certain requirements for public libraries to report to the State Education Department (see …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 95-17
… consideration) TOWN LAW, §§198, 202, 202-a; MUNICIPAL HOME RULE LAW, §10(1): A town board is without authority to … be sold to generate revenue for the sewer district (see 13 Opns St Comp, 1957, p 294, in which this Office concluded … enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). It is …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 95-15
… of any tax refunded shall be a charge upon each "municipal corporation" or "special district" to the extent any taxes of the municipal corporation or special district are refunded. The term "tax … in a manner which will work hardship or injustice (see, e.g., Freeman v Kiamesha Concord Inc. , 76 Misc 2d 915, 351 …
https://www.osc.ny.gov/legal-opinions/opinion-95-15DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… New York City’s budget is balanced for fiscal year (FY) 2016 … conditions, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli at the annual meeting of the Financial Control Board. “New York City’s economy is strong today and shows no signs of …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthState Comptroller DiNapoli Statement on Enacted State Budget
… It is welcome news that the Governor and the Legislature have completed … It is welcome news that the Governor and the Legislature have completed …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetOtisco Fire District – Financial Activities (2025M-42)
We conducted an audit of the Districts financial management procedures and issued a report in February 2017 that identified certain conditions and opportunities for the Boards review and consideration We returned to the District in July 2024 to conduct an audit followup review Our followup rev
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Opinion 91-31
… the county governing board declaring that the health and welfare of the people of the county requires compulsory … 1986, under Public Health Law, §2145, that the health and welfare of the people of the county required compulsory, …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… set forth in Section 2854 of the New York State Education Law, as amended by Chapter 56 of the Laws of 2014. Our …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… bylaws and a four-member Board. The Board is responsible for managing the Department’s financial activities. The … financial operations were adequately accounted for and reported. Also, it did not enforce the limited … code of ethics, or provide guidance to the Treasurer for recording and reporting financial transactions. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… that were paid by the state Office of Mental Health (OMH) to an Altamont, N.Y. company that serves as a supportive … which, in 2014, claimed nearly $7.8 million in expenses to provide 708 beds for program clients in Albany, Dutchess, … York City Department of Health and Mental Hygiene (DOHMH) to individuals who have a serious mental illness, but are …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… January 2018. It will be fully implemented in 2021, when workers will be eligible to receive a maximum 12 weeks of …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andDiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… The state’s Office of Mental Health (OMH) needs to do a better job of overseeing … “Kendra’s Law was enacted to ensure that those with severe mental illness get treatment to prevent them harming … of Kendra’s Law at a time when we’re facing a serious mental health crisis.” Kendra’s Law was enacted in 1999 to …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawDiNapoli Report Highlights MTA's Significant Needs
… the progress that will be made in repairing the system, how much they’re going to cost and how the MTA is going to … caused by New York City Transit’s outdated signal system have declined, signals still caused 25% of major incidents … to explain its short-term priorities, how that informs project selection and the target state for asset conditions …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsDiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… was sentenced today to serve six months in jail and pay over $59,000 in restitution after her conviction for … was sentenced today to serve six months in jail and pay over $59000 in restitution …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitutionDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… In its response, HCR officials generally agreed with most of the audit’s findings and recommendations except for …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisis