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Opinion 2008-4

… matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities … or worn out facilities, undertaken in an existing town park district pursuant to the authority in Town Law § 202-b, …

https://www.osc.ny.gov/legal-opinions/opinion-2008-4

Opinion 97-6

… maintenance of the system is a "system cost" within the meaning of County Law, §301(8). Further, the services of an … equipment and all other costs not included within the meaning of system costs shall be a municipality expense" … manager for the project, are "system costs" within the meaning of County Law, §301(8) for which surcharge moneys may …

https://www.osc.ny.gov/legal-opinions/opinion-97-6

Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS

… of the Internal Revenue Service - Criminal Investigation (“IRS-CI”), Diego Rodriguez, the Assistant Director-in-Charge … do their jobs. The FBI and our law enforcement partners won’t allow this type of greed to overshadow the great service …

https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-report

Farmland Protection Program

… is adequately administering and promoting the Farmland Protection Program to protect agriculturally viable farmland … 365,000 acres of farmland and 2,800 farms. The Farmland Protection Program (Program), established in 1996, provides … eligible municipalities with grants to implement farmland protection activities. The Program is used to promote the …

https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-program

State Comptroller DiNapoli Releases State Audits

… Variety, a not-for-profit organization located in Syosset, is a provider of special education services. Variety …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits

State Comptroller DiNapoli Releases State Audits

… (2016-S-65) DOH is generally meeting its obligations for conducting background checks on unlicensed employees of … a result, the individuals could have been allowed to work for periods ranging from 2 months to as long as 28 months. Of … eligibility) actually worked on a provisional basis, for periods between 3 and 14 months while their background …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0

DiNapoli: Rural Counties Face Shortage of Health Professionals

… no pediatricians or OBGYN doctors at all. The shortage of mental health practitioners in New York’s rural counties … shortage designations for at least two of these fields of medicine. On average, the 16 rural counties have four primary … clinics, federally qualified health centers, and community mental health centers, but it is not guaranteed …

https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionals

The Economic Impact of the Great Outdoors

… in New York provided $21.1 billion in economic activity in 2020 and supported over 241,000 jobs with $13.1 billion in … the maintenance of hiking or snowmobiling trails). 1 In 2020, outdoor recreation activities provided nearly $332 … recreation providing $21.1 billion in economic activity in 2020 as well as supporting over 241,000 jobs with $13.1 …

https://www.osc.ny.gov/reports/economic-impact-great-outdoors

DiNapoli: New York Drug Overdose Deaths Surged During Pandemic

… with opioid-related overdose deaths increasing by 68% to nearly 5,000 individuals from 2019 to 2021, according to an analysis released today by New York State Comptroller … state with opioidrelated overdose deaths increasing by 68 to nearly 5000 individuals from 2019 to 2021 according to an …

https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemic

State Comptroller DiNapoli Releases School Audits

… his office completed audits of the Amityville Union Free School District , Chester Union Free School District , Hamilton Central School District , Hawthorne Cedar Knolls Union Free School … Thomas P DiNapoli today announced the following school district audits were issued …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits

New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023

… excise taxes, which are primarily imposed on production, sale or consumption of fuel, tobacco and alcohol products, … and Program . Budget Appendix . Historical Tables , see: T able 1.1 – Summary of Receipts, Outlays, and Surpluses or …

https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023

Opinion 92-1

… The fiscal officer of the municipality, or a designated bank or trust company, is required to collect all interest on the … to deposit the securities with a designated bank or trust company having an agreement with the fiscal officer. A …

https://www.osc.ny.gov/legal-opinions/opinion-92-1

State Agencies Bulletin No. 835.1

… Affected Employees: Non-Statutory employees represented by CSEA who move to a graded position in any bargaining unit … Civil Service Law, Section 131.5 and the N/S to Grade side letter to the 2007-2011 CSEA agreement, OSC is issuing … compare to the employee’s hourly rate for the same year. Do not include hours paid as overtime when reporting …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civil

XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures

… agencies with guidance on obtaining historical data for payments made in the Statewide Financial System (SFS). … Transaction Preparation: Agencies may need historical data for payments made in the SFS for various purposes, including internal audits and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptroller

Horseheads Fire District #1 - Board Oversight (2019M-82)

… multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the … a multiyear financial and capital plan, including a plan for reserves, to establish long-term objectives for funding …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82

Franklin County – Procurement (2016M-366)

… our audit was to review the County’s procurement practices for the period January 1, 2015 through July 31, 2016. … a seven-member County Legislature. Budgeted appropriations for 2016 totaled approximately $101.2 million. Key Findings … Documentation was not maintained to support the reasoning for the Legislature’s selection of a service provider. Key …

https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366

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