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Opinion 98-10
… Laws of 1962, p 3568; Comerseki v City of Elmira , 308 NY 248). If consideration is to be paid, the statute does not … Opns St Comp No. 82-136, p 170; 23 Opns St Comp, 1967, p 780). Moreover, an agreement for a town to repair and …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Oversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… whether the Office of Children and Family Services (OCFS) is ensuring that Adult Protective Services (APS) providers … to implement APS requirements and protect vulnerable adults. The audit covered New York City APS referrals and … 2019 through October 2024. About the Program OCFS' mission is to serve New York’s public by promoting the safety, …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanOtisco Fire District – Financial Activities (2025M-42)
… or deposited between January 1, 2023, and October 31, 2024. The District paid 367 individual claims totaling … $827,347 during the period January 2023 through July 2024. The District had three bank accounts with a combined … and consideration. We returned to the District in July 2024 to conduct an audit follow-up review. Our follow-up …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Performance of the Excelsior Jobs Program
… Purpose To determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements … all tax credit calculations are correct before issuing a Certificate of Tax Credit. OSC Response to Agency Comments to … Determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… billion in new money debt issuances from the state’s debt cap during the two years. While the factors that drove the …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetOpinion 92-7
… the entire financial circumstances of the firefighter and his or her family, that the firefighter is indigent and that … provide personal financial relief to the firefighter and his or her family. You ask whether the Fishkill Exempt … moneys to aid a volunteer firefighter in the running of his business. You state that the firefighter is behind in …
https://www.osc.ny.gov/legal-opinions/opinion-92-7XII.7.B Voucher Denials – XII. Expenditures
… use of lapsing funds 09 Not in compliance with OAG charity registration requirements 10 Insufficient Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… Purpose To determine whether the Division of Criminal Justice Services’ (Division) selected core systems are secure, operating effectively, and available to continue processing in the event of a disaster or mishap … To determine whether the Division of Criminal Justice …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The board did not ensure that the monthly budget-to-actual reports provided by the treasurer were complete and that … financial activity and provided detailed monthly and quarterly reports to the board. However, the treasurer has …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Agency , Greenville Fire District , Town of Knox , City of Long Beach , Plymouth Volunteer Fire Department , Town of Richmondville , … for employees and inadequate documentation of time worked. City of Long Beach – Budget Review (Nassau County) City … Co Ind Dev Agency Greenville Fire Dist Town of Knox City of Long Beach Plymouth Vol Fire Dept Town of …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Opinion 92-1
… the municipality, or a designated bank or trust company, is required to collect all interest on the securities … proper securities of sufficient value are submitted?; (b) what securities may be deposited?; (c) is a municipality … obligations for retained percentages, in the case of U.S. government obligations, the obligations must be credited …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Opinion 94-5
Whether the report of a town authorized by Town Law 11613 may include articles written by individual town board members in which the board member discusses various issues facing the town board
https://www.osc.ny.gov/legal-opinions/opinion-94-5Resources and Responsibilities: New York State’s Environmental Funding
… State has made great strides to reduce pollution, protect wildlife, preserve open space and otherwise enhance the … is responsible for most of the State’s programs to protect wildlife, natural resources and environmental quality. More … statute combined most of the State’s programs to protect wildlife, natural resources and environmental quality into …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingOpinion 96-2
… LIBRARIES -- Taxes (authority of village to charge library district with proportionate share of tax refund) IMPROVEMENT DISTRICTS -- Library Districts (authority of village to charge library district with proportionate share of tax refund) REAL …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 96-19
… and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital Improvements (joint … of a building to be used as town hall and fire station) -- Real Property (joint acquisition of real property … and construction of building for use as town hall and fire station) GENERAL MUNICIPAL LAW, §119-o; TOWN LAW, §§64(2), …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 88-29
… and Sales (mayor's purchase of real property from village IDA) -- Industrial Development Agency (mayor's … of General Municipal Law, Article 18 a village mayor would not have a prohibited conflict of interest in a … You ask whether a prohibited conflict of interest would arise if the mayor of a village, in his private …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Enforcement of Article 19-A of the Vehicle and Traffic Law
… Purpose To determine if the Department of Motor Vehicles (Department) takes adequate steps to … identify motor carriers that must comply with Article 19-A of the New York State Vehicle and Traffic Law and enforces … and written or oral exams testing the driver’s knowledge of the rules of the road and must continuously maintain a …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… sex offenders, inappropriately received Medicaid-funded sexual dysfunction and erectile dysfunction drugs, … prohibit Medicaid payment of drugs for the treatment of sexual or erectile dysfunction (herein referred to as ED) for … sex offenders inappropriately received Medicaidfunded sexual dysfunction and erectile dysfunction drugs procedures …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andOpinion 89-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to … Concerning the towns code of ethics …
https://www.osc.ny.gov/legal-opinions/opinion-89-20DiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… Thomas P. DiNapoli found. “The upheaval caused by the COVID-19 pandemic created a crisis for many students in New York, … due to COVID-19. The Centers for Disease Control and Prevention reported that in 2020, mental health emergency …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schools