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Opinion 92-39
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 739. The court in Wright , supra , discussed the U.S. Supreme Court case of Salyer v Tulare Water District , 410 US … Const, art I, §1; art II, §1). The Court relied upon the decision of the U.S. Supreme Court in Ball v James , 451 US …
https://www.osc.ny.gov/legal-opinions/opinion-92-39State Comptroller DiNapoli Report Details LIRR Delays in 2017
… Pennsylvania Station and the tunnels under the East River used by the LIRR) as well as an increase in incidents … include short platforms, which require passengers to walk through the train to board or exit. The report said the … the limited platform space at Penn Station and by the East River tunnels that connect Manhattan to Long Island, which …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017Comptroller DiNapoli Releases Municipal Audits
… Ladder Company No. 1. , McConnellsville Fire District , Putnam County , Village of Speculator , Village of Valley Stream and the Village of Washingtonville . "In … of ethics, procurement policy or an investment policy. Putnam County – Probation Department Collection of Revenues …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 91-60
… MUNICIPAL LAW, §§33, 34, 800[3], 801, 802: In connection with the State Comptroller's authority to oversee the … relative to potential conflicts of interest in connection with an examination into the accounts and financial affairs … certain officers and employees of municipal corporations with populations of 50,000 or more are required by article 18 …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 2000-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. VOLUNTEER FIREFIGHTERS - Eligibility (of out-of-state firefighter to volunteer on on-going basis) … firefighter who resides in another state and is a member of an outofstate fire department may volunteer at a New York …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15XI.17 Protest Procedures – XI. Procurement and Contract Management
… Rules and Regulations , to be used when an interested party 1 asserts to OSC that the State Comptroller should not … with the public contracting entity. However, an interested party may file an initial protest with OSC’s Bureau of … and could not have been reasonably known to, an interested party prior to the date by which a protest was required to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli Examines Faltering LinkNYC Program
… tablets, free phone service, and charging stations to all New Yorkers, along with advertising and Public Service … Announcements. The agreement was for 3,153 kiosks in all five boroughs, installed at no cost to the city over … would provide free Wi-Fi and high-speed internet access to all New Yorkers by Oct. 31, 2017. As of July 2020, no centers …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programDiNapoli: MTA Financial Outlook in Precarious Balance
… DiNapoli said. “It has so far survived the worst crisis in its history by covering budgets with massive federal aid. … MTA needs to address before emergency federal funds dry up in 2025. After that, the MTA faces enormous budget shortfalls … MTA plans to close significant budget gaps ($4.8 billion in 2021, $2.9 billion in 2022, $2.5 billion in 2023, …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceDiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined
… The mental health needs of New Yorkers have greatly increased, with 21.1% of adults struggling with mental Illness and 5.1% with a severe mental illness in 2021-2022, according to federal data. … The mental health needs of New Yorkers have greatly increased with 211 of adults struggling with mental Illness and 51 with a severe mental illness in …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declinedDiNapoli Launches Audits on School Safety
… (SED) and the New York City Department of Education (DoE) to determine if they are doing enough to ensure schools have adequate and up-to-date safety plans in the event of a school shooting or major emergency. "The … SED and the New York City Department of Education DoE to determine if they are doing enough to ensure schools have …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyOpinion 93-12
… (travel expenses - spouse of school board member attending conference) GENERAL MUNICIPAL LAW, §77-b: A school district … education who accompanies the board member in attending a conference, even if board member has provided advance payment … education who accompanies the board member in attending a conference. You state that the board member would pay to the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… indictment charging Graycelia Cizik, 64, a resident of Polk County, Florida, with the crime of Grand Larceny in the … in pension benefits. Cizik was arrested by agents of the Polk County Sheriff’s Office in Florida and extradited to … indictment charging Graycelia Cizik 64 a resident of Polk County Florida with the crime of Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overBest Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their chances of quickly recovering from an IT … IT systems and electronic data. It may be necessary to include outside parties such as the organization’s IT … and services. In the event of an incident, personnel need to quickly recognize situations that are of greater severity …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Workforce Development Dashboard Objectives To determine what workforce development programs and services State … agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, gaps, and/or fragmentation among …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesOversight of the STEM Incentive Program
… Program regulations. The audit covered the period April 1, 2014 to July 23, 2018. Background HESC administers 27 … must meet multiple eligibility requirements for the award, both before and after receiving it. Key eligibility … eligibility requirements. We tested a random sample of 271 award recipients at the three universities that received the …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programCounty of Oneida – County Clerk (2025M-110)
… requires the Clerk to submit remittances to the County Commissioner of Finance (Commissioner) within five days following the close of each … timely manner, the Clerk did not always remit funds to the Commissioner in a timely or accurate manner. We determined …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110State Comptroller DiNapoli Releases School Audits
… inhibited effective financial management and justification for the levels of accumulated fund balance and reserves. Lyme … to close projected budget gaps totaling $1.6 million for the 2020-21 through 2022-23 fiscal years though the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… amounts of money can sit unused or in unauthorized reserve funds because of flawed budget practices,” DiNapoli … to 22 component school districts within a four-county area. The Orleans/Niagara BOCES provides services to 13 … spending, public authority financial data and information on 50,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsState Comptroller DiNapoli Releases Municipal Audits
… liabilities by $4,129. The justices cannot account for the source of this money. Town of Clifton Park – … Officials also did not implement comprehensive procedures for managing, and monitoring user access to, the town’s … practices and be more transparent with how it budgets for the general and highway funds. The board gave taxpayers …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… did not appropriately approve and document overtime for non-instructional employees. As a result, there is an … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not submitted and reimbursed for 382 eligible Medicaid services provided. Had these …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-audits