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Opinion 89-45
… plus hourly rate for attorney employed as counsel to zoning board of appeals) ZONING AND PLANNING -- Zoning Board of Appeals (paying fixed amount plus hourly rate … a town may pay an attorney employed as counsel to the zoning board of appeals a fixed annual amount for certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-45State Will Save Millions After Audit Uncovers Unnecessary Medicaid Transportation Costs
… over the next five years as the result of actions taken by the state Department of Health (DOH) after an audit found it had incorrectly paid contractors for transportation … it shouldn't have, according to a report released today by State Comptroller Thomas P. DiNapoli. "Thanks to the work …
https://www.osc.ny.gov/press/releases/2017/12/state-will-save-millions-after-audit-uncovers-unnecessary-medicaid-transportation-costsOpinion 92-49
… land for recreational trail) TOWN LAW §§81,220: A proposed lease of real property for use as a town recreational trail … referendum at a special or biennial town election, if the lease payments are to be paid from moneys appropriated from … sections 81 and 220, we have previously concluded that a lease of real property for purposes authorized by sections 81 …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 91-53
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … duties in their capacities as board members, the board may fix their salaries at an amount greater than other board … Town Law, §27(1) provides that the town board shall fix, from time to time, the salaries of all town officers and …
https://www.osc.ny.gov/legal-opinions/opinion-91-53DiNapoli Presses Companies on Political Disclosure
… “dominant source of political money.” PAC activity, though only one type of political money, provides a valuable …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureDiNapoli: New York City's Budget Benefits From Strong Economic Growth
… financial plan continues this practice. The city forecasts only a small increase in tax revenues in FY 2016, even though …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthState Comptroller DiNapoli Statement on Enacted State Budget
… 2017-18 state budget. The agreement provides new funding for education, affordable housing and clean water projects, … Still, the budget was late and provided no opportunity for public review of the details. The budget does not include … the 201718 state budget The agreement provides new funding for education affordable housing and clean water projects as …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetTown of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area Professional services generally require … The Board did not always seek competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Town of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Town of Hempstead Local Development … Corporation’s (THLDC’s) progress, as of June 2025, in implementing our recommendation in the audit report Town … approving projects. The audit included one recommendation to help the Board and officials properly approve and monitor …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… types of economic development projects (e.g., industrial, manufacturing, warehousing, commercial, research, renewable … receive IDA financial assistance, promise to create new jobs or retain existing jobs in the community and invest in constructing new …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations 3 . We determined 39 water outlets (including sinks and showers in bathrooms and a sink in a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingSouthwestern Central School District – Claims Audit (2025M-34)
… District, properly approved, mathematically correct, or in compliance with the District’s purchasing policies. 14 … payments could be made and not be detected or corrected. In addition, the Board did not appropriately appoint the … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Opinion 91-31
… rabies treatment is a local health district charge only if the State Health Commissioner has certified, pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Oversight of the Practice of Funeral Directing
… and burial or cremation. In New York State, only a licensed and registered funeral director may make … or cremation of a deceased person, and these services may only be provided by firms that are also registered with DOH. …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… information technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – … of Operations supervise the special project managers, for the respective middle or elementary school, who can order IT assets and are responsible for receiving the IT assets at the School. The Regional …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36State Agencies Bulletin No. 2243
… by Payroll Bulletin No. 2243.1 . Purpose: The purpose of this bulletin is to notify agencies of the new Payroll Check Notification Report, which shows the status of payroll checks issued out of the Statewide Financial … The purpose of this bulletin is to notify agencies of the new Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2243-new-payroll-check-notification-reportState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… created Dedicated Infrastructure and Investment Fund, only $857 million was actually moved, which significantly …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesGreenburgh Central School District – Procurement (2024M-147)
… and minor projects (e.g., construction, electrical and plumbing). In total, the District paid $3.8 million to 32 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147DiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… of PIT filers are residents; 10% were non-residents who only pay New York PIT on income received from work, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycDiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… Oneida County District Attorney Scott McNamara, and the New York State Police today announced the arrest of the long-time superintendent of the Utica City School District (UCSD) Bruce Karam and the former Utica Mayor and UCSD School Board President Louis LaPolla for allegedly using …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayor