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Opinion 90-56
… MILITARY LAW, §242(5); GENERAL MUNICIPAL LAW, §92(1); NY CONST, art VIII, §1; 38 USC §2024(d): A school district, … Law may be denied or diminished" ( Williams v Walsh , 289 NY 1, at p 6). For purposes of section 242, the term "public … competent service (see, e.g., Hoyt v Broome County , 285 NY 402; Teachers Association, Central High School District …
https://www.osc.ny.gov/legal-opinions/opinion-90-56State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Health – Medicaid Program – Excessive Payments for Durable … such as oxygen equipment, is available for continuous (i.e., uncapped) rental only. Auditors identified Medicaid …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsNew York’s Economy and Finances in the COVID-19 Era
… $31,800 14% Wyoming $29,700 9% Debt among borrowers with outstanding balances in June 2020. Delinquent borrowers … deadline further. The delinquency rate for New Yorkers (with past due accounts that are late 90 days or more) … be somewhat or very difficult to resume their payments. With so many borrowers still out of work and experiencing …
https://www.osc.ny.gov/reports/covid-19-january-7-2021State Comptroller DiNapoli Releases Audits
… to populations in need through the state’s network of food relief organizations (i.e., regional food banks, food pantries, soup kitchens) for distribution to people …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsState Police Bulletin No. SP-174
… Specialists represented by the New York State Police Investigators Association in Bargaining Unit 62 … unit. Agency Actions Additional Pay earnings such as, but not limited to, GRV and its adjustment code AGR will not be … pages to pay the required increase. Control-D Reports Available After Processing The following Control-D report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-174-april-2017-salary-increases-state-police-employees-represented-new-yorkNYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… City (whether in domestic or international locations) are not included. The Comptroller’s estimate is based on personal … prior years that have been cashed in. The estimate does not include stock options or other forms of deferred … by 2 percent to $406,854 in 2019 (the latest annual data available), nearly five times higher than the average in the …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityState Comptroller DiNapoli Releases Audits
… and addiction treatment services. Auditors found OASAS is not effectively monitoring the expenses reported by Palladia … 30, 2018, auditors identified $2,508,682 in costs that did not comply with the requirements for reimbursement. Office of … An audit issued in March 2020 found that OCFS did not maintain adequate oversight of direct placement to ensure …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsOpinion 98-9
… AMBULANCE DISTRICTS -- Contracts (imposition of charge per call by entity providing service) -- Fees (imposition of charge per call by entity providing service) AMBULANCE SERVICE -- … established an ambulance district and contracted with a not-for-profit ambulance company to provide services within …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 91-7
… of a duly established ambulance district. The town may not, however, enter into such a contract with an emergency … company providing fire protection within the district does not maintain and operate an ambulance, the town may enter … A fire district, the fire department of which does not have an emergency rescue and first aid squad, may …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 2005-7
… pursuant to Town Law §198(3)(b), so long as the use will not reduce the water supply so that it will be insufficient … in the absence of express statutory authority, they may not be delegated to an independent contractor (see, e.g., 24 … fees, charges, rates or rentals, or special assessments not collected together with real property taxes (see also …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… The COVID-19 pandemic hit the South Bronx especially hard, but the area’s economy has shown … New York State Comptroller Thomas P. DiNapoli. “The South Bronx was hard hit by the COVID-19 pandemic but was resilient …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesNew York’s Economy and Finances in the COVID-19 Era
… 1.2 million New Yorkers claimed PUA benefits, which are available to self-employed individuals and certain other workers not eligible for traditional UI benefits. More than 680,000 … Another 10 percent of respondents in New York do not believe the business will ever return to its normal level …
https://www.osc.ny.gov/reports/covid-19-december-2-2020Opinion 92-18
… for the same services. In the case of properties not included in one of the refuse districts, (i.e., certain … the period beginning January 1, 1992 or, if the fee may not be billed retroactively, whether the fee may be billed … use the service, is generally considered a tax. A tax may not be imposed by a municipality without express statutory …
https://www.osc.ny.gov/legal-opinions/opinion-92-18State Comptroller DiNapoli Releases Municipal Audits
… and Information Technology (Ontario County) The board has not developed a long-term financial or capital plan, … reserves, or require a cash flow analysis. The board has not provided sufficient fiscal oversight of the town's water … and appropriately distributed. The board has also not adopted policies to sufficiently protect its IT assets. …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsHomeless Outreach Program at the Long Island Rail Road
… as much as possible, the LIRR entered into a contract with Services for the UnderServed (SUS) to provide homeless … not developed any performance standards in its Contract with SUS, and as a result, it has no basis for determining … not conducting activities that would enable it to connect with and assist homeless clients. Consequently, LIRR’s …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Town of Franklin , Fulton Public Library , City of Hornell , Lima Public Library , Newark …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-249
… Purpose To inform agencies of the processing of the 2017 Prepaid … 10994 Note : The Zip code criteria is only applicable to members of District Council 37. Background Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-249-prepaid-legal-service-benefit-unified-court-system-ucsFacilities Planning Bureau Project Review
… its review of projects in a timely manner and, if not, what the impacts on school districts are. We also sought … cost almost $8.7 billion. The remaining 1,957 projects did not have associated estimated costs for a variety of reasons … for the 6,905 projects was over $1.2 million. State aid is available for certain projects with construction costs of …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewState Comptroller DiNapoli Releases School Audits
… PPSI on 16 of these devices. District officials have not developed a classification scheme or performed an … security breach should occur. District officials also did not ensure that sufficient documentation was maintained for … identified 29 cash receipts totaling $17,577 that were not deposited within the three-day period allowed by district …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1Responsiveness to Noise Complaints Related to New York City Nightlife Establishments
… Purpose To determine whether the New York City Police Department (NYPD) and the New York State Liquor … tactics with each other were limited. Also, the SLA did not access and analyze pertinent data from NYC’s 311 system. …
https://www.osc.ny.gov/state-agencies/audits/2017/06/09/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments