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Opinion 90-15
… of deputy town police commissioner) TOWN LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, … the town supervisor as commissioner pursuant to Town Law, §150, may appoint a deputy police commissioner to act in the … and serve at the pleasure of the town board. Town Law, §150(2) authorizes the town board of any town in which a …
https://www.osc.ny.gov/legal-opinions/opinion-90-15IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and unemployment benefits. The account code together …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceOpinion 89-2
… under the supervision of a physician or, in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Opinion 88-64
… between municipality and public housing authority to provide employee health and dental benefits) INSURANCE -- Health Insurance (authority to provide for housing authority employees) PUBLIC HOUSING … Housing Law, §99 authorizes a municipal housing authority to provide health and dental benefits to its employees by …
https://www.osc.ny.gov/legal-opinions/opinion-88-64DiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… the reporting requirements for tax credit and job creation programs, diminishing transparency and accountability … or not reporting on the results of economic development programs," DiNapoli said. "We need better reporting to ensure … return of the investments state taxpayers make in these programs." Under various state laws and regulations, ESD is …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsComptroller DiNapoli Statement on the Passing of Alfred DelBello
… When New Yorkers chose Al DelBello to represent them as the Mayor of Yonkers, as Westchester … Governor, he returned their trust with dedication to public service that helped improve their lives. Over the years, I have been fortunate to have enjoyed his friendship and benefitted from his …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-statement-passing-alfred-delbelloPublic Health – 2023 Financial Condition Report
… New Yorkers Benefited from Medicaid, Essential Plan or Child Health Plus In March 2023, nearly 9.4 million … Yorkers were enrolled in Medicaid, the Essential Plan or Child Health Plus (which provides coverage for children under … who are under 65, not eligible for Medicaid or the Child Health Plus (CHP) Program, without access to affordable …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… that New York is a place to visit and open for business, it should have clear objectives and show the public actual … sufficient outcomes. Although auditors found that ESDC got the advertising services it paid for, at a fair price, … in 2014. Auditors noted that the inductees for 2013 had all died prior to 1940 in contrast to the attention generated …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… Highway and Bridge Trust Fund (DHBTF) to pay down debt from past projects and cover the operating costs for state agencies, according to a report by New York State … between state fiscal year (SFY) 2012-13 and SFY 2020-21 from $665 million to $594 million, a decrease of nearly 11%. …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by St. Mary’s Hospital for Children, Inc. (St. Mary’s) on its Consolidated Fiscal … directly related to the special education program, and sufficiently documented under the State Education … by SED to provide full-day Special Class services to children with disabilities between the ages of 3 and 4 years. …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… Cortland 5,571 93 1.7% Delaware 4,334 128 3.0% Dutchess 17,161 (405) -2.3% Erie 142,274 3,122 2.2% Essex 3,079 (20) … (329) -5.2% Monroe 106,740 (5,426) -4.8% Montgomery 7,681 (150) -1.9% Nassau 42,027 878 2.1% New York City 1,645,956 … Orange 37,328 (695) -1.8% Orleans 5,207 81 1.6% Oswego 17,443 (328) -1.8% Otsego 5,208 (53) -1.0% Putnam 2,123 15 …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021DiNapoli: Managed Care Companies Wasting Millions in State Medicaid Dollars
… by deceased doctors, according to an audit released today by State Comptroller Thomas P. DiNapoli. “These … prescribed by deceased providers and $43,217 paid to a pharmacy that was excluded from the Medicaid program due to …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-managed-care-companies-wasting-millions-state-medicaid-dollarsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… included in our initial audit report, Housing Trust Fund Corporation – Internal Controls Over and Maximization of … offices and agencies, including the Housing Trust Fund Corporation (HTFC). Through HTFC, HCR receives federal … for tenants entering into new lease agreements. SDA was a temporary initiative started as a result of the COVID-19 …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingOrleans County – Court and Trust Funds (2014M-043)
… then delivered to the County Treasurer for safekeeping. To carry out this responsibility, the Treasurer must develop …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Opinion 91-36
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING … Commissioners v Armstrong , 45 NY 234; Village of Croton-on-Hudson v County of Westchester , 38 AD2d 979, 332 NYS2d … with park trust funds should be in or sufficiently near the developments which generated the fees so that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 91-15
… the configuration of a road and the location of certain lot lines, but does not increase the number of lots or the … in order to change the configuration of a road and change lot lines of five lots. The proposed new lots, although … it distinguished the Riegert Apartments case, pointing out that no park land double toll was involved because the …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Opinion 90-49
… trivial or inappreciable as to fall within the doctrine of de minimis . [Emphasis added] The Court went on to state that …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Transformation of the MTA
… (MTA) established a working plan for implementing Transformation with completion dates and the savings to be … determined whether MTA has implemented any aspect of the Transformation Plan (Plan) that resulted in improved service … was designed to accomplish a significant reorganization or transformation of the many administrative support units that …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaDiNapoli Releases Report on 30-Day State Budget Amendments
… Amendments to the proposed state budget appropriately lower tax collection estimates in the … subject to approval of the director of the Division of the Budget (DOB) and could be used for costs incurred before … quarter financial plan update included with the Executive Budget. These adjustments primarily address a shortfall in …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-releases-report-30-day-state-budget-amendmentsDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… and related fees, $119.3 million, is owed by out-of-state drivers. A substantial portion of that money is from vehicles … had just two employees assigned to the program. Rejected License Plate Images Auditors also found fault with the Thruway’s identification of license plates from the images it takes. The audit sampled …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-fees