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State Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of … documentation to show critical problems were corrected. “Adult care facilities across the state have a responsibility … then vulnerable residents could be left at risk.” Adult care facilities are primarily home to the elderly who …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsOpinion 90-21
… in town) LOCAL LAWS -- Transfer of Function (town clerk's function in connection with preparation and custody of … may transfer to another town official the town clerk's power with respect to the preparation and custody of … which there is no town comptroller, the town clerk "shall cause each claim presented to the town board for audit to be …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 2005-2
… incurred in performing firemanic duties. The distribution and use of foreign fire insurance tax monies is governed by sections 9104 and 9105 of the Insurance Law, unless a special law enacted … other fiscal officer of the authority having jurisdiction and control of the fire department (Insurance Law …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Update Vendor Information and Access
… must ensure your business information is accurate and up to date with the Office of the New York State Comptroller (OSC). You have the option to do so online 24/7 through the Vendor Self-Service Portal … in forms AC-3326-S or AC-3327-S , which can take up to eight weeks to process. Additionally, you can create and …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessOpinion 96-21
… a town beach erosion control district which was damaged by coastal storms. This is in reply to your letter asking … State Comptroller Joseph J. Kelly). Town Law, §202-b(2) does not define what constitutes reconstruction or replacement of damaged, …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 92-37
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain … COMPTROLLER -- Powers and Duties (approval of extension of fire district) TOWN LAW, §§172-d, 173: The extension of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 98-17
… Public Officers Law, §18. 3 See Corning v Village of Laurel Hollow , 48 NY2d 348, 422 NYS2d 932; Schulz v Doetsch …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Opinion 93-28
… ("CHIPs") moneys appropriated by the town board for the repair and improvement of highways may be expended only in … in part, that: The moneys levied and collected for the repair and improvement of highways, . . . the moneys received … §113 or Highway Law, §285-a] shall be expended for the repair and improvement of such highways . . . at such places …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 94-20
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessment for snow removal) STREETS AND HIGHWAYS -- Snow Removal (special … a special assessment to pay the cost of snow removal in excess of the amounts appropriated, but it may issue …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 94-30
… remitted to State) CIVIL PRACTICE LAW AND RULES, §8018(a); JUDICIARY LAW, §39(2)(e): County clerks outside of the City … Practice Law and Rules (CPLR) and section 39(2)(e) of the Judiciary Law. The county clerk has been collecting an index … of New York in accordance with section 39(2)(e) of the Judiciary Law. You ask whether, under section 39(2)(e), the …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Comptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… case, being prosecuted by Attorney General Schneiderman’s office, is the product of a joint investigation with the … in a public corruption case pending in Saratoga County Court, is separately charged with stealing thousands of … violation of the $1,000 contribution limit. According to court papers, Tanski evaded the $1,000 limit by providing …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerOtisco Fire District – Financial Activities (2025M-42)
… and supported and accurate financial reports were provided to the Board? Audit Period January 1, 2023 – February 4, 2025 … financial records and providing periodic financial reports to the Board. In order to ensure financial activities are properly managed, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… administrator should configure firewall rules to allow only those communication types that are needed for system …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionArea #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… to establish expectations, a service level agreement (SLA) should be used to help further expectation clarity and measurement methods. An SLA is different from a traditional written contract in that … are released throughout the year are installed timely, the SLA should indicate exactly what operating system(s) and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesState Comptroller DiNapoli Releases State Audits
… not been implemented. State Education Department (SED): League for the Handicapped, Compliance with the Reimbursable …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsDebt – 2021 Financial Condition Report
… State cash flow relief, consisting of a $2 billion line of credit and $3 billion in short-term notes. In SFY 2020-21, … Investors Service; and AA+ by Standard & Poor’s (S&P) Rating Services. These ratings are one to two steps below the … 2021, Moody’s assigned a positive outlook to the State’s credit, reflecting recovery from the impacts of the COVID-19 …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtDiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… to the pandemic, but the audit found investigators only visited 22% of homes. Further, surveys often lacked …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicState Agencies Bulletin No. 2070
… Purpose: The purpose of this bulletin is to notify agencies of a business process change in the submission of the AC 230 Check Reversals and AC 1476 Check Exchanges to … The purpose of this bulletin is to notify agencies of a business process change in the submission of the AC 230 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesDiNapoli Announces State Contract and Payment Actions for April 2014
… rehabilitate and reconstruct Whiteface Mountain Veteran’s Memorial Highway. Approved a $9.7 million contract with ALAC … Corp. to operate and maintain the Buffalo Harbor State Park. Approved a $5.8 million contract with Yarussi … of the Buffalo Bills. Approved $4.3 million for the 9/11 Memorial Museum Pavilion at the World Trade Center site. Paid …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-announces-state-contract-and-payment-actions-april-2014DiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… handling of direct placement cases; Develop procedures for county supervision of children in direct placement to ensure … are included in the audit. Full Report https://osc.state.ny.us/audits/allaudits/093020/sga-2020-17s30.pdf Find out how …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardians