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Opinion 93-21
… FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need for to sell fire truck in fire district) PERSONAL PROPERTY -- … Whether a fire district is required to solicit bids for the sale of an unneeded pumper truck …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 95-14
… Unless otherwise provided by special act, the members of a volunteer fire department or, if the department is comprised … a new fire house and new fire apparatus. You ask whether a volunteer fire department may expend foreign fire insurance … are acts of the State Legislature incorporating an exempt volunteer firemen's benevolent association and authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-95-14DiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… The Central New York Regional Market Authority’s financial position has deteriorated, and … on the authority’s budget. “The Central New York Regional Market Authority board and officials need to turn its … The Syracuse-based public authority operates a farmers market and flea market to help vendors sell their products to …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardIX.9.C Transfer Procedure – IX. Federal Grants
… the Budget (DOB) to approve the transfer of federal grant funds to a state fund. The following information must be … the transfer, including the fund name or program in which funds are being transferred into, and must include the … amounts are not exceeded. Authority to transfer federal funds to an earned revenue account or to reimburse State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… to Recovery, Others Are Not Job losses from the pandemic and the ensuing economic shutdown were swift and deep: employment in New York declined by nearly 2 million jobs from February to April 2020. New data released by the … Job losses from the pandemic and the ensuing economic shutdown were swift and deep …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021New York’s Economy and Finances in the COVID-19 Era
… 16, 2020 Edition Selected Economic Trends Survey Shows Ongoing Financial Insecurity for New Yorkers Nearly 30 … by the Bureau of Labor Statistics (BLS) highlight the ongoing churn in employment during the COVID-19 era. The …
https://www.osc.ny.gov/reports/covid-19-september-16-2020New York’s Economy and Finances in the COVID-19 Era
… Will Things Return to Normal? Well over half of New York’s small businesses said they do not expect business to return … at least six months. Within that total: 44% of New York small businesses expect a return to normality to take more than six months 12% of New York small businesses do not expect a return to normal levels at …
https://www.osc.ny.gov/reports/covid-19-july-9-2020College Readiness (Follow-Up)
… the fastest-growing occupations require education beyond a high school diploma—a college degree or advanced certificate … careers. However, nearly half of all students who complete high school and go to college require remedial courses and …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followOversight of Nurse Hiring and Retention
… of 1969. Health and Hospitals, the largest public health care system in the nation, is a network of 22 facilities, including 11 acute care hospitals, 6 diagnostics and treatment centers, and 5 nursing homes, as well as more than 70 community-based primary care sites located across the City’s five boroughs. …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionContract Participation of Minority- and Women-Owned Business Enterprises
… Purpose To determine whether Westchester County Health Care … minority- and women-owned business enterprise goals, is making an effort to reach these goals, and is accurately reporting these … To determine whether WCHCC established annual minority and womenowned business enterprise goals is making an effort to reach these goals and is accurately re …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesCapital Planning and Maintenance
… Purpose To determine whether the Ogdensburg Bridge and Port Authority effectively plans and prioritizes … and Heavy Industrial Parks. The assets operate in tandem to advance the Authority’s mission, which is to create sound … To determine whether the Ogdensburg Bridge and Port Authority …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… Purpose To determine whether mainstream managed care organizations (MCOs) are submitting accurate … the administrative costs in determining mainstream managed care premium rates. Our audit covered the period January 1, … are economically disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2015, …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumCity of Yonkers – Budget Review (B24-6-6)
… police, real estate transfer tax, city and state mortgage tax, housing and buildings, parking violation … police, real estate transfer tax, city and state mortgage tax, housing and buildings, parking violation …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6DiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… that could add costs of more than $1 billion in FY 2026, outside of the financial plan period. Even during the …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as … State Education Department (SED) regulations, according to a new report issued by State Comptroller Thomas P. … some or all the recommended components, including how to access crisis support and recognizing warning signs such …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… York City to generate at least an additional $2.4 billion in operating surplus in city fiscal year (FY) 2022 compared to the Executive Budget released in April. However, better-than-projected fiscal performance … York City to generate at least an additional $24 billion in operating surplus in city fiscal year FY 2022 compared to …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsDiNapoli: Public Authority Debt Ballooned to $329 Billion
… increase of 23% ($61.5 billion) since 2017, according to a report released today by State Comptroller Thomas P. … public authority employees had total compensation of $100,000 or more. By comparison, less than a quarter, or 21.6%, of … data entry and collection system. They use PARIS to comply with various statutory and regulatory requirements. The …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-public-authority-debt-ballooned-329-billionDiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… including hospitals, nursing homes and individual nurses, for patient safety violations and use its power under the law … including hospitals nursing homes and individual nurses for patient safety violations and use its power under the law …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… children must properly account for their use of public funds,” DiNapoli said. “We have found too many schools that … State Education Department for recovery of the misspent funds.” Yeled is one of many preschool Special Education … uncovered waste, fraud and abuse of special education funds, DiNapoli announced an initiative involving a broad …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following … New York State Comptroller Thomas P DiNapoli announced today the following …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0