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Oversight of Industrial Hemp
… Hemp Agricultural Research Pilot Program (Program) in accordance with federal and State requirements. The audit … the Program Industrial hemp is an expanding commodity in the United States, as both the stalk and seed can be used … grow or cultivate industrial hemp for research purposes. In New York State, Article 29 of the Agriculture and Markets …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… Inmate Grievances ( 2017-S-2 ). About the Program The State Commission of Correction (Commission) is responsible … of all 511 correctional facilities throughout the State, including 54 facilities operated by the Department of … inspection of all correctional facilities throughout the State and the timely response to complaints and inmate …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followTown of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and internal controls over … The Town has two Justices; each Justice has a clerk to assist them. The Court received $146,479 of bail money and … as $7,000 annually if it used assets that it already owns to process and print payroll checks in house rather than …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… arraigned in Vernon Town Court. The charges filed in this case are merely accusations, and the defendant is presumed … proven guilty in a court of law. Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… fund on addressing climate issues. "Climate change is one of the greatest threats to the long-term value of global investors and the Paris Agreement is our best hope … the steps necessary to adapt to the changing world. Those of us who are working to make the Paris Agreement a reality …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskEmpire BlueCross – Overpayments for Physician-Administered Drugs
… services provided by a hospital, skilled nursing facility, or hospice. These benefits cover a range of … by a health care professional in a hospital or facility setting. From January 1, 2017 through December 31, … drugs provided in a hospital, skilled nursing facility, or hospice are paid under the Empire Plan’s …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23,000 in village funds. “Halstead was elected to serve his … corruption does lasting damage to people’s confidence in the institutions that exist to serve them. My thanks to … of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23000 in village funds …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… than forecast by the Division of the Budget DOB in the SFY 202526 Executive Budget Financial Plan according to the March …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25Local Governments Should Improve Accessibility for New Yorkers
… physical accessibility to their facilities for people with disabilities, according to a report released by State … be improved to prevent potential hardships for individuals with disabilities. “No one should face barriers when they go … numerous accessibility issues that can be fixed quickly with little cost. Municipalities around New York are …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… Carthage, Kaytlin Ennis, was arraigned yesterday afternoon for allegedly stealing over $3,000 from the village, State … My thanks to District Attorney Mills and the State Police for their partnership in ensuring justice is served in this … operating in conjunction with the New York State Police, for their hard work to bring this fraud to light,” said Mills …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageFormer Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… Acting Essex County District Attorney Michael P. Langey, and New York State Police Superintendent Steven G. James announced the arrest of the former Captain of the Town of Moriah … Squad, Michael Moran, for allegedly stealing over $14,000 from the Town. “Moran allegedly diverted resources meant to …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kOpinion 89-28
… increase or improvement of facilities); (of excess water tank capacity); (payment of the cost of preparing a general … §§192-a, 194-a, 202, 202-b: The cost of a water storage tank may be allocated between proposed and existing … and the allocation of the cost of a new water storage tank. You indicate that a number of water districts in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 89-4
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Banking Transactions … who is a director of a bank has a prohibited interest in the designation of the bank as a town depository unless the exception in General Municipal Law, §802(1)(a) applies. The exception …
https://www.osc.ny.gov/legal-opinions/opinion-89-4State Agencies Bulletin No. 1184
… using Earnings Codes BSA or S3G should be handled on a case by case basis depending on whether the monies were earned during … using Earnings Codes BSA or S3G should be handled on a case by case basis depending on whether the monies were …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… Recent Trends and Impact of COVID-19 February 2021 Watch a discussion of the … DiNapoli and industry leaders. PDF Version Highlights In 2019, New York City’s arts, entertainment and recreation sector employed 93,500 people in 6,250 establishments. These jobs had an average …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Opinion 2002-5
… Uses (financing acquisition of development rights for open space preservation) -- Referendum Requirements (financing acquisition of development rights for open space preservation) MUNICIPAL FUNDS-- Capital Reserve Fund (authority to establish for acquisition of development rights for open space …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 91-9
… FUNDS -- Budget Procedures (increase in items by city council in city of the second class) -- Contingency Funds (in … PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (city council in city of the second class - budget items) CITIES -- City Council (authority to increase budget items) -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Opinion 91-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in which district may contract for provision of) FIRE PROTECTION DISTRICTS -- Ambulance Service (by fire … under which the emergency rescue and first aid squad of a village fire department may provide general ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 91-55
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … the assets of which shall be used solely for, and for no other purpose than, the improvement, extension, or … commission (see 16 NYCRR 197, Balance Sheet Account No. 261). Section 6-k was added by chapter 457 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-91-55DiNapoli Announces State Contract and Payment Action for March 2017
… office approved 1,873 contracts valued at $8.77 billion and approved nearly 4.1 million payments worth more than … billion in March. His office also rejected 245 contracts and related transactions valued at $440 million and more than 4,800 payments valued at more than $9.4 million …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-action-march-2017