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Opinion 88-55
… that bear on the issues discussed in the opinion. FIRE COMPANY- Powers and Duties (submission of books and records … AND PREVENTION -- Contracts (requiring submission of fire company books for audit); (regulating fund raising activities … BOARD -- Powers and Duties (requiring submission of fire company books for audit); (requiring submission of report by …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Addison Central School District , Cattaraugus-Little Valley Central School District , Delaware Academy Central School District at Delhi , Lake Placid Central School …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Opinion 91-33
… to deposit bail in interest-bearing account); (maintenance by county treasurer of common bank account for separate bail … RULES, §2601; 2 NYCRR 70.10, 70.11(2): Cash bail received by a county treasurer pursuant to CPL, §520.15(1)(a) and moneys paid into court received by a county treasurer pursuant to CPLR §2601 must be …
https://www.osc.ny.gov/legal-opinions/opinion-91-33DiNapoli Releases Economic Report on the Bronx
… restrictions. West Farms, a predominately Black and Latino neighborhood in the 87th Assembly District, saw unemployment … citywide, including the Hunts Point, Fordham, Morris Heights, Mount Hope, University Heights, Bedford Park, Jerome Park, Kingsbridge Heights and …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxFederal Impact: Travel and Tourism to New York – Federal Funding and New York
… U.S., by Visa Type, 2025 (in thousands) Note: Includes air travel from Mexico. December is preliminary Source: … focuses on visitors who travel to the U.S. by either air or by sea, U.S. Customs and Border Protection provides … Scenic and Sightseeing Transportation (487), Passenger Car Rental (532111), Translation and Interpretation Services …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-travel-and-tourism-new-yorkDiNapoli: Fiscal Stress Remains Low Among Villages
… System has identified 10 villages and two cities in New York in some level of fiscal stress in 2017. The system evaluated all non-calendar year local … System has identified 10 villages and two cities in New York in some level of fiscal stress in 2017 …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… “moderate fiscal stress” and four villages as “susceptible to fiscal stress.” “Our indicators show fiscal stress remains relatively low among New York's villages, while some cities continue to struggle,” said DiNapoli. … necessary and required annual financial reports and did not receive a score. In January, DiNapoli released fiscal …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdOpinion 88-32
… an advertisement in a local newspaper stating the name phone number address and office hours of the town clerk …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 94-11
… Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners … with a celebration of the district fire department's anniversary. The district may, however, expend funds pursuant to Town Law, §176-d if the anniversary celebration of the fire department consists of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-11State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… $68.4 billion 2025-2029 capital plan, reflecting a major investment in transportation infrastructure in the New York …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 93-18
… of program) GENERAL MUNICIPAL LAW, §216(2): A town board is not required to conduct a mandatory referendum on a … to establish a service award program selected by a fire company located within a fire protection district in the … percent of the town board. You ask whether a town board is required to conduct a mandatory referendum on a proposal …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Read the Fine Print on Your New Gift Card
… track of their gift cards,” DiNapoli said. “Last year my office received over $13 million worth of unused cards. As a rule of thumb, New Yorkers should register the card with the retailer and use gift cards within a year of … office as abandoned property. Under the federal Credit Card Accountability Responsibility and Disclosure Act …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2022-S-1 ). About the Program The New … Program (NYSHIP), administered by the Department of Civil Service (Civil Service), is one of the nation’s largest public sector … Rx Drug Rebate Revenue Remitted to the Department of Civil Service Report 2022S1 …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilOversight of Juvenile Justice Facilities (Follow-Up)
… sanitary conditions, and provide health screenings upon admission. Further, OCFS must ensure that facility staff are … Specifically, OCFS had not ensured that certain admission assessments and screenings, including …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followPipeline Safety Oversight
… of pipeline safety in accordance with State regulations and federal performance standards. Our audit scope covered … 1, 2013 through October 21, 2015. Background The Pipelines and Hazardous Materials Safety Administration (PHMSA) within … To do this, it delegates some of its authority to states and provides partial reimbursement for the costs they incur. …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightExamination of Unemployment Insurance Benefits
… requests and payments DOL approved were appropriate and in accordance with applicable Federal and State laws and … including: (i) high risk payment requests DOL approved in 2015; and (ii) prior year payments related to those 2015 … duplicate payments; and (iii) out of country indicators in the claimants’ log file to the DOL payment file to …
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
… access control. Create, maintain, and monitor a log of patches applied to Department software to ensure timely …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDual Employment
… allowing sufficient commute time between the end of one shift and the beginning of the next, and simply working … they are being paid. Provide pertinent time and attendance training to dually employed staff and their supervisors, and …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Facility Planning Bureau Project Review (Follow-Up)
… 6 months or longer to finalize its approval for 2,764 (43.8%) of the 6,315 projects analyzed. The Bureau also lacked …
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
… and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when … State Medicaid program, administered by the Department of Health (Department), provides a wide range of health care services to individuals who are economically …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollments