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DiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… underinvestment in public health over the past decade may have limited DOH’s ability to prepare and respond in the most … control for facilities prior to the pandemic, it could have helped facilities be better prepared. Auditors also … done to address problems that still exist to this day. We have to learn from past mistakes, or we risk repeating them.” …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesDiNapoli Announces Oil Spill Fund Agreement With St. Lawrence County
… New York State Comptroller Thomas P. DiNapoli today announced an agreement between the New York … to convert the site of an abandoned auto repair garage in the Village of Canton into a community green space with access to the Grasse River. The county and village have entered into a separate …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-announces-oil-spill-fund-agreement-st-lawrence-county30% New York State Initiative
… and the local economy. The audit covered the period from July 2022 through June 2025. About the Program New York … to participate in the Initiative. Applications are due in August, and SFAs must submit all child nutrition … Cooperative Extension and AGM and found four instances (13%) where support for total annual food costs was not found …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeDiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… The state has made progress in making high-speed connections available to New Yorkers, ranking second in the U.S. in the percentage of the population with broadband … The state has made progress in making highspeed connections …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… “New York City’s spending on contracts for goods and services has risen faster than other spending and is … providing cost-effective solutions without hurting service quality.” New York City uses contracts for a variety of … dialogue on the most cost-effective means of delivering quality services. Highlighting prior DiNapoli audits, the …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019DiNapoli Report Highlights Local Government Reliance on Federal Aid
… district for 2015 is available through a new, interactive feature on DiNapoli's website. Generally, the type of federal … promote transparency in government and provide taxpayers with better access to financial data. …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidOpinion 2007-4
… under ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments … A village may not hold the proceeds of the sale of unneeded village real property in a separate fund to … You ask whether a village may hold the proceeds of the sale of unneeded village real property in a separate fund to …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2008-3
… monies in the reserve fund to taxpayers by making cash "refund" payments to taxpayers, either in a lump sum or over a … § 94 [authorizing municipal corporations to make a cash refund to consumers of a municipal utility service using …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 89-33
… audit, liability could conceivably rest not only with the certifying official, but also with the village treasurer who … Corporation, §12.217). We would, however, stress that the certifying officer must have a proper basis for making his or …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 92-22
Whether a village comptroller may maintain a private tax certiorari practice limited to representing the owners of property located outside the village
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 92-20
… -- Imposition of (for concerts held on county fairgrounds) LICENSING AND REGULATORY POWERS -- County fairs (imposition of licensing fee) NOT-FOR-PROFIT CORPORATION LAW, §1409(k); TOWN LAW, §§136, 137: A town may not impose a licensing fee for concerts to be held on county fairgrounds …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 91-6
… Builders v City of Rochester , 67 NY2d 854, 501 NYS2d 653; Grimm v City of Troy , 60 Misc 2d 579, 303 NYS2d 170; …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 95-2
… a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of … Housing Law, §52. You ask whether a housing authority is exempt from paying that portion of its cable television bill which is designated as a "franchise fee". You state that the city …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Opinion 2001-15
… district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL … a lighting district) WORDS AND PHRASES -- "Corporation" (meaning of for purpose of Town Law §198[12]) -- "Property" … residing and not directly owning real property therein (id.). In addition, we have concluded that the term "resident …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 2001-4
… the opinion. TOWN ASSESSOR -- Compensation (fixed amount for specified services plus hourly rate for revaluation work … TOWN LAW §27(1); MUNICIPAL HOME RULE LAW §10(1)(ii)(a)(1): A town board may supersede Town Law §27(1) and provide … for duties performed in connection with a revaluation. When compensation is paid in this manner, the duties to be …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 2000-24
… the opinion. MUNICIPAL COOPERATION -- Police Protection (joint service agreement between two non-contiguous villages) … villages) VILLAGES -- Police and Police Protection (joint service agreement between two non-contiguous villages) … article 5-G for the provision of police protection as a joint service. You ask whether two villages that are not …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24DiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… District Attorney Todd Carville, and New York State Police Superintendent Steven G. James announced today. Rose pled … Office for their hard work as well as the efforts of my Assistant, ADA Paul Kelly, who ensured that the defendant was …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000Overview – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the money used … your annual employer contributions help ensure future retirement benefits can be paid. To calculate your annual … Employer contributions help ensure the proper funding of retirement benefits To determine an employers cost …
https://www.osc.ny.gov/retirement/employers/contributions/overviewLocal Government Interactive Data
… allows the public to view and analyze a tenyear window of New York State local government finances …
https://www.osc.ny.gov/local-government/interactive-data