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Opinion 88-32
… a newspaper for the purpose of informing the public of the name, office, address, office phone number, and office hours … publish an advertisement in a local newspaper stating the name, phone number, address and office hours of the town … placed an advertisement in a newspaper stating the clerk's name, office address, office hours and phone number (see Town …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 94-11
… consists of a dinner and coincides with the annual inspection dinner for the fire company or companies within … budget an appropriation to fund an annual firefighter's inspection-dinner for each fire company within the district. … consists of a dinner and coincides with the annual inspection-dinner, we further concluded that district funds …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Dryden … , New Rochelle City School District , Port Jefferson Union Free School District and the Portville Central School … and low unassigned fund balance. Port Jefferson Union Free School District – Information Technology (Suffolk …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… backdoor borrowing. General aid for local governments is largely flat, despite growing signs of fiscal strain at … The time to develop a strategy and structural reforms is before a crisis, yet this budget includes no serious cost … containment measures, particularly in Medicaid, where it is most needed. In these uncertain and disruptive times, the …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 93-18
… the opinion. FIRE COMPANY -- Powers and Duties (authority to require referendum on establishment of service award … VOLUNTEER FIREFIGHTERS -- Service Award Program (authority to require referendum on establishment of program) GENERAL … MUNICIPAL LAW, §216(2): A town board is not required to conduct a mandatory referendum on a proposal to establish …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Former Clerk Padded Her Pay With Town Funds
… to the supervisor for the Town of Minerva. The arrest is the result of DiNapoli's partnership with the New York … those who prey on the unsuspecting public." Green, 30, is charged with third degree grand larceny, two counts of … of defrauding the government. She was arraigned in Schroon Lake Justice Court this morning, in front of Justice William …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsDiNapoli: Read the Fine Print on Your New Gift Card
… Thomas P. DiNapoli is urging New Yorkers this holiday season to read the fine print on gift cards for details about … over to the Office of Unclaimed Funds. “After the holiday season wraps up, many New Yorkers tend to forget or lose … more than $16 billion in unclaimed funds. This holiday season he urges New Yorkers to see if they are owed money and …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardOversight of Juvenile Justice Facilities (Follow-Up)
… in our initial audit report, Oversight of Juvenile Justice Facilities (Report 2022-S-13 ). About the Program The … Toward this end, OCFS, through its Division of Juvenile Justice and Opportunities for Youth (DJJOY), is responsible … and oversight of nine State-run residential juvenile justice facilities that serve court-placed youth. The nine …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followExamination of Unemployment Insurance Benefits
… requests. For example, we analyzed the daily UI payment file to identify potential inappropriate payment requests and … matching: (i) the Department of Taxation and Finance wage file to the DOL payment file to identify payments made to claimants that may have …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… and merge State agencies and streamline services. ITS is responsible for providing centralized information … services to the State and its governmental agencies and is headed by a Chief Information Officer. ITS’ Enterprise Information Security Office (EISO) is responsible for oversight and coordination of security …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDual Employment
… through February 6, 2013. Background DOCCS is responsible for the confinement and habilitation of approximately 56,000 … among multiple facilities. Employees may also work for other government agencies subject to certain restrictions … time and attendance rules, resulting in improper payments for time not worked. These three cases showed a pattern of …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Facility Planning Bureau Project Review (Follow-Up)
… Objective To determine the extent of implementation of the three … projects, exclusive of New York City. The Code applies to every facility owned or operated by school districts or … of Cooperative Educational Services (collectively referred to in this report as Districts). These facilities include, …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… Objective To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when … transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from … To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsOversight of Campus Foundations (Follow-Up)
… the foundations were required to have, such as the IRS Form 990 and the foundations’ policies and procedures for key …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followThe 80/20 Housing Program (Follow-Up)
… were occupied and had allocated 20 percent of their apartments (approximately 6,600 units) to low-income tenants. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126DiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… can benefit all stakeholders.” Employee ownership (EO) is a broad concept describing arrangements in which employees … they work for, and only 12% of the U.S. workforce is employed in companies that are employee owned. One of the most popular forms of employee ownership is Employee Stock Ownership Plans (ESOP) which combine …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsDiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… about the timeliness of the application process and where delays occur, as these projects are meant to help … Climate Act set targets to achieve 70% renewably sourced electricity by 2030 and a zero-emission electric grid by … Renewable Energy Projects Other related work Renewable Electricity in New York State: Review and Prospects …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… pandemic enabling them to restore full-time staffing to near pre-pandemic levels in 2022. Despite this, overall …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007Statement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… “The plan includes an increase in the city’s property tax rate and lays bare the considerable obstacles it faces to … The city made an upward revision of $8.6 billion to tax revenue in FY 2027, over 10% higher than in November, fueled by stronger personal income tax revenues and a more than 9% increase in the property tax …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budget