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Opinion 92-49
… in the opinion. PARKS AND RECREATION - Recreational Trail (as constituting park facility) REFERENDUM - Permissive … (need for when town leases land for recreational trail) TOWN LAW §§81,220: A proposed lease of real property for use as a town recreational trail is subject to permissive referendum, or the town board, …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 93-33
… matter, even though the publication contains local news articles and has circulation within the school district. … entered as second-class matter, but which contains local news articles and has circulation within the district. … at least weekly for at least one year; (3) contain news, editorials and other matters of "current interest"; (4) …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… to preschoolers with disabilities, has pleaded guilty for his participation in a scheme that stole millions of dollars … instead used by Daniel Laniado to buy diamonds and stock his private supermarket shelves until our auditors and investigators exposed his crime," State Comptroller Thomas P. DiNapoli said. "I …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsOversight of the Nourish New York Program
… who need them through the State’s network of food relief organizations (i.e., regional food banks, food … (hereafter, collectively referred to as vendors) to food relief organizations that then distribute the food to those … for conducting outreach to vendors, assisting food relief organizations in searching for specific food products, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programImplementation of Suicide Prevention Task Force Recommendations
… Objective To determine whether the Office of Mental Health (OMH) implemented the recommendations made by … Prevention Task Force to facilitate greater access, awareness, collaboration, and support of effective suicide … relationship, job, school, or financial concerns; mental illness; substance use disorder; social isolation; …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsDiNapoli Announces State Contract & Payment Actions for October 2014
… to provide current information about the number and types of contracts and payments entered into by the state. This … October 2014: Major Contracts Approved State University of New York $240 million revenue contract for the sale of Long Island College Hospital properties to FPG Cobble Hill …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014NYC Schools Underreporting Bullying and Harassment
… programs, and operational and financial issues. In an era of limited resources, the Comptroller's Office will …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentOpinion 92-23
… storage tanks and the erection of a switching station near a well) TOWN LAW, §§198(12)(a), 215(8): A separate board …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Recent Trends and Impact of COVID-19 in Brooklyn
… an interagency plan to meet residents’ food needs in the near-, medium- and long-term was launched. Immediate measures …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynRye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
Determine whether the Rye Neck Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/rye-neck-s9-21-34.pdfPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
Determine whether the Port Washington Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/port-washington-s9-21-33.pdfDiNapoli & NYC Make it Easier to Save for College
… New York's 529 College Savings Program Read or download the Direct Plan disclosure booklet here or go …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeDiNapoli Announces State Contract and Payment Actions for Jan. 2016
… Agricultural Industry Enhancement program. Department of Criminal Justice Services $60 million with Morpho Trust USA Inc. to … Poisoning grant. $2.7 million for eight spinal cord injury research grants, including $337,000 to Cornell University. $2 …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016State Contract and Payment Actions in June
… NYC for the problem gambling and chemical dependency toll free helpline. State Education Department $18.2 million to …
https://www.osc.ny.gov/press/releases/2018/07/state-contract-and-payment-actions-juneDiNapoli Announces State Contract & Payment Actions for December 2014
… their money. The independent audits ensure payments are free from fraud, waste and improprieties. The Comptroller's …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-announces-state-contract-payment-actions-december-2014Compliance With Special Education Requirements – Evaluations
… with Disabilities Education Act (IDEA) ensures that a free appropriate public education is made available to …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsImplementation of the Dignity for All Students Act
… in New York State with a safe and supportive environment free from discrimination, intimidation, taunting, harassment, …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actOversight of Language Access Services
… post signage in public areas listing the availability of free LAS. The 2023 American Community Survey conducted by the …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesOpinion 88-61
… the date of registration shall be deemed as the postmark stamp date (IRC, §7502[c][1][B]). In the case of certified mail, the postmark stamp date on the sender's receipt shall be deemed as the postmark stamp date (IRC, §7502[c][2]; 26 CFR, §301.7502-1[c][2]). In …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 92-41
… concluding that a fire district may construct an access road to a source of water supply for the exclusive use of its … losses incurred by reason of delayed response time due to road obstructions (see Timmons v Harvey , 85 AD2d 840, 446 … McAfee v State , 1 Misc 2d 545, 145 NYS2d 547; cf ., e.g., O'Connor v City of New York , 58 NY2d 184, 460 NYS2d 485; …
https://www.osc.ny.gov/legal-opinions/opinion-92-41