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Opinion 2008-5
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); (restrictions on use of money … Is the village required to pay to the fire company any amount of the consideration paid to the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 88-78
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for (additional protection by … -- Financing (exemption of village from town tax for town police services) -- Police Chief (necessity for in village) … pending proposals in connection with the provision of police services in a village and a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Alternate Contribution Stabilization Program
… Overview Legislation enacted as part of the State budget (Chapter 57, Part BB, Laws of 2013) established an alternative to the original Contribution Stabilization Program (CSP) … During the 20132014 billing cycle NYSLRS employers could opt in to the Alternative Contribution Stabilization Program to …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programOpinion 2006-4
… 11, all deposits and investments in excess of the amount insured under provisions of the Federal Deposit Insurance Act … associations, insurance companies, savings bank, and other insured depository institutions within the region that are … custodian of funds of any municipality depositing funds in insured banks located in the same state as the municipality …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … sentence represents the first time a public official in New York surrendered her pension as a penalty for corruption … which included the renovation of a church into the new town hall and food pantry. The board did not develop or …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… and consideration. We returned to the district in July 2024 to conduct an audit follow-up review. Based on our … were not deposited in a timely manner (averaging 154 days late), including two deposits totaling $22,143 that were made … action level, as required. Finally, the district did not post the test results of the resampled potable water outlets …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Administrative Hearings
… date mailed. NYSLRS Attn: Hearing Administration 110 State Street Albany, NY 12244-0001 (See a sample Hearing Request … ( 2 New York Codes, Rules and Regulations [NYCRR] 317.7 (b) ). We must receive requests to waive appearances three … receive a Final Determination signed by NYSLRS’s Executive Deputy Comptroller on behalf of the Comptroller. It will …
https://www.osc.ny.gov/retirement/members/administrative-hearingsPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State … Service (Civil Service), is one of the nation’s largest public sector health insurance programs. NYSHIP covers over … The New York State Health Insurance Program administered by the State Department …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programComptroller DiNapoli Releases School District Audits
… District – Financial Condition Management (Oswego County) A previous audit found that the district accumulated excessive unrestricted fund balance in the general fund. The audit recommended that the board … form he does not date the signature; thus there is no way to determine whether the certification was …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsUse of Electronic Benefit Cards at Prohibited Locations
… benefit transfer (EBT) card transactions at prohibited locations, and thereby comply with applicable federal and … in an unclothed state for entertainment (prohibited locations). 1 In addition, the Act requires states to report … of TANF assistance in EBT transactions at the prohibited locations. 2 For states that fail to comply with this …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsState Comptroller DiNapoli Releases School Audits
… with the district’s procurement policy and found that 16 of these purchases were purchased using state and county … property taxes and appropriated fund balance totaling $16 million and reserves totaling $258,440 that were not … appropriated fund balance totaling $4.5 million for 2015-16. In addition, the district had two reserves totaling $2.6 …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2DiNapoli: Local Communities Reducing Number of Homeless Veterans
… The number of homeless veterans in New York has dropped dramatically over the past … today by State Comptroller Thomas P. DiNapoli. Homeless veterans declined from 5,765 in 2011 to 1,248 individuals in … funding uncertainty for programs that assist homeless veterans, some programs may be in jeopardy and lose their …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransSelected Programs to Assist Businesses in New York City
… Objectives To determine whether the New York City Department of Small Business Services provided available services under the … Advocates and Compliance Advisors provided services to assist businesses in opening, operating, and expanding … To determine whether the New York City Department of Small …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityArea #1 – IT Policy – Information Technology Governance
… online banking activities. The policy should identify what online banking activities are allowed; who is authorized … often such reviews and reconciliations should occur, and what procedures should be followed when responding to … Email and Computer Use – This policy should describe what constitutes appropriate and inappropriate use of IT …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyStreet Construction-Related Permits
… have complied with the application requirements and permit conditions, including completing the project by the scheduled permit expiration date. We also determined whether DOT … such as licensed master plumbers. DOT’s Bureau of Permit Management and Construction Control is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… New York City’s restaurant, retail and recreation (RRR) sectors continued to … COVID-19 pandemic, even before the latest surge in cases, with 169,700 fewer jobs in November than from two years ago, … the nation felt the impacts of the pandemic on their restaurant, retail and recreation sectors, New York City was …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicDiNapoli: Audit Finds State Falling Short in Helping People with Disabilities Find Work
… because the state Office of Mental Health (OMH) failed to include key features in its web-based advisement system, according to an audit released today by State Comptroller Thomas P. … public, and the Office of Mental Health hasn’t done enough to fix those problems,” DiNapoli said. “While the state has …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-audit-finds-state-falling-short-helping-people-disabilities-find-workState Comptroller DiNapoli Releases School Audits
… School and the Whitesville Central School District . “In an era of limited resources and increased accountability, … District officials overestimated operating expenditures in each of the last three fiscal years totaling about $5.5 … limit for three fiscal years by 12 to 17 percentage points. As of June 30, 2015, the district’s unrestricted fund …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… Medicare benefits through Medicare Advantage Plans. From a judgmental sample of 89 claims identified as high-risk, … actually did. Auditors also found improvements are needed to the Department of Health’s automated claims processing and … Assistance – Selected State Agencies’ Roles in Financial Literacy (Follow-Up) (2024-F-7) In 2021, New York State …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsStreet Construction-Related Permits (Follow-Up)
… such as licensed master plumbers. DOT’s Bureau of Permit Management and Construction Control (Bureau) is … The Bureau comprises two offices. The Office of Permit Management (Permit Office) provides customer service for all applicants, …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-follow