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Opinion 89-45
… LAWS -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) … Board of Appeals (paying fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) … -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-89-45DiNapoli: Former Riverside Treasurer Embezzles $80K
… village’s credit card for personal purchases, according to an audit released today by State Comptroller Thomas P. … control over a municipality’s finances with little to no oversight. I would like to thank the State Police and Steuben County District … the villages credit card for personal purchases according to an audit released today by State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kState Will Save Millions After Audit Uncovers Unnecessary Medicaid Transportation Costs
… million over the coming years. Auditors also identified a provider of taxi services that overbilled DOH for tolls. The provider told auditors it charged for tolls based on the cash … DiNapoli recommended DOH: Recover the $6.2 million in contract overpayments to the transportation managers for the …
https://www.osc.ny.gov/press/releases/2017/12/state-will-save-millions-after-audit-uncovers-unnecessary-medicaid-transportation-costsOpinion 92-49
… PARKS AND RECREATION - Recreational Trail (as constituting park facility) REFERENDUM - Permissive (need for when town … the proposed recreational trail would constitute a "park" for purposes of the provisions of law relating to the … holding of a referendum upon the establishment of a public park in a town and the acquisition of property therefor and …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 92-30
… but must disclose any interest in such a contract pursuant to General Municipal Law, §803 and should not participate in … entered into a contract with the not-for-profit agency to provide services on behalf of the county. You also ask … with which the county contracts. The statutes relating to conflicts of interest of municipal officers and employees …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 91-53
… budget unless a local law subject to permissive referendum is adopted. (2) A town board member may be appointed deputy … and the salary fixed for the office of deputy supervisor is not required to be listed in the notice of hearing on the … a prospective salary increase for the chairman. This is in reply to your letter asking whether town board members …
https://www.osc.ny.gov/legal-opinions/opinion-91-53DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… manageable under current economic conditions, according to an analysis released today by New York State Comptroller … city deserves credit for prudently increasing its reserves to hedge against an economic setback. While the out-year … appear manageable, the city should continue its efforts to narrow them.” The city projects budget gaps of $1.5 …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthState Comptroller DiNapoli Statement on Enacted State Budget
… as important criminal justice reforms and other programs to help New Yorkers. Still, the budget was late and provided … of the details. The budget does not include needed reforms to the state's procurement practices to better ensure spending accountability and transparency. …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetOpinion 91-31
… is not legally obligated under Public Health Law, §2144 to reimburse a private hospital for expenses incurred in the … of rabies by the State Health Commissioner pursuant to Public Health Law, §2140 and authorization by the local health officer to incur such expenses. You ask whether a town is required by …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Brooklyn Man Pleads Guilty in Check Theft Scheme
… New York State Comptroller Thomas P. DiNapoli, Brooklyn District Attorney Eric Gonzalez and the United … Galker pleaded guilty to one count of Grand Larceny in the Third Degree following an indictment that accused him of stealing checks totaling $31,149 from mailboxes in Brooklyn and using a false identity to cash them. His thefts …
https://www.osc.ny.gov/press/releases/2023/08/brooklyn-man-pleads-guilty-check-theft-schemeDiNapoli: Brooklyn is King of NYC Economic Growth
… City between 2003 and 2012, including the first increase in manufacturing jobs in 2012 after decades of losses, according to an economic … New York State Comptroller Thomas P. DiNapoli. "Business in Brooklyn is booming and people want to live there because …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-brooklyn-king-nyc-economic-growthDiNapoli Releases Year-End and April Cash Reports
… Financial Plan released earlier this month, according to the April Cash Report released today by State Comptroller … of the Budget has released a Financial Plan that responds to the April shortfall. The recent tax collections are … that the economy remains unpredictable and we need to be cautious as we look ahead to the remainder of the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… good year despite recent economic developments, according to a report issued by New York State Comptroller Thomas P. … adding jobs in New York City, but it may curtail hiring to bolster profits. We’re hopeful that Wall Street’s robust … result in a good year. The securities industry continues to be a major contributor to the city’s economy and a large …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startDiNapoli: NYC Projects $3 Billion Surplus for 2015, Balanced Budget Next Year
… against any future economic setback.” Higher than expected tax collections account for most of the current year’s surplus. Tax collections are now expected to exceed the city’s … $51 billion, 32 percent higher than before the recession. Tax revenues have been driven by strong job growth, tourism …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-nyc-projects-3-billion-surplus-2015-balanced-budget-next-yearOversight of the Practice of Funeral Directing
… of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and … effectively overseeing selected aspects of the practice of funeral directing. The audit covered the period from April … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… DOT launched the New York City Bike Share program, which is part of a public-private partnership between the City of … a vendor. For the purposes of this report, this program is referred to as Citi Bike. The program is operated by the … revenue calculations, to show that it included the $26.7 million in accelerated fees from the vendor for the …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Town of Hempstead Local Development … approving projects. The audit included one recommendation to help the Board and officials properly approve and monitor … and Corporate Administrator are responsible for day-to-day operations including the annual monitoring procedures. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followTown of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area Professional services generally require … The Board did not always seek competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Greenburgh Central School District – Procurement (2024M-147)
… contracts in a cost-efficient manner and provide oversight of awarded contracts? Audit Period July 1, 2022 – August 31, … per unit/labor hour rather than a fixed cost. The Board of Education (Board) designated a purchasing agent to be … contracts in a cost-efficient manner through the use of competitive bids or an exception to the competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Greenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… The purpose of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as … our recommendations in the audit report Greenwood Lake Union Free School District – Procurement and Claims … The purpose of our review was to assess the Greenwood Lake Union Free School Districts Districts progress as of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-f