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Opinion 98-10
… 82-136, p 170; 23 Opns St Comp, 1967, p 780). Moreover, an agreement for a town to repair and maintain village streets does not transform a village street into a town highway and, since there is no authority … agreed upon consideration for the town's services, the agreement may not authorize the levy of town taxes within the …
https://www.osc.ny.gov/legal-opinions/opinion-98-10DiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… Young workers in New York City between the ages of 16-24 continued … to face even higher unemployment rates, with young Black workers at 23.8%, nine points greater than in 2019. “Young … also found: The 19.5% unemployment rate for young Asian workers citywide is now more than double what it was in 2019 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateOpinion 92-12
… as a result of injury or sickness incurred or resulting from the performance of duty the full amount of his or her … is granted an accidental disability retirement allowance (see Retirement and Social Security Law, §363), a retirement … Barnhardt , supra ). Consequently, the word "employment" can be construed as not including self-employment or the …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Homer Central School District - Criminal History Background Checks (2019M-76)
… the safety of their students by performing proper criminal history background checks. Key Finding Officials did not perform fingerprint-supported criminal history background checks on nine out of 157 employees … to ensure that they have gone through proper criminal history background checks. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Controls Over the Empire State Supportive Housing Initiative (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Controls Over the Empire State … the provider’s objectives as well as the housing-related support services to be provided. OMH’s Supportive Housing … face-to-face visits with residents, make quarterly in-home visits, develop an initial support plan within 30 days, …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followMonsey Fire District – Audit Follow-Up (2020M-62-F)
… Fire District – Board Oversight (2020M-62), released in July 2024. The audit determined that: The Board of Fire … Monsey Fire District Board Oversight 2020M62 released in July 2024 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fGrand Island Central School District - School District Website (S9-19-31)
… used its resources to maintain a website that provided the public with transparent and comprehensive financial … used its resources to maintain a website that provided the public with transparent and comprehensive financial …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Montauk Fire District – Audit Follow-Up (2024M-117-F)
… 2024. The audit determined that: The Board of Fire Commissioners (Board) did not adequately monitor financial … of Montauk within the Town of East Hampton in Suffolk County. The elected five-member Board, including the Chairman of the Board and four Commissioners, governs the District and is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fNewark Central School District - School District Website (S9-19-38)
… report - pdf ] Audit Objective Determine whether the Newark Central School District (District) used its resources … Determine whether the Newark Central School District District used its resources to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Opinion 97-14
… opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: … tax moneys to make reasonable expenditures to purchase furniture for a recreation room and a trophy case for a … case in the department's meeting room, and to pay for furniture for the department's recreation room. Sections 9104 …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Employment Recovery Is Slow for New Yorkers with Disabilities
… with disabilities who are working reached a new high in 2022, while the share in New York continued to decline from … between the ages of 16 and 64 living in New York in 2022, representing 6.7 percent of the working-age population. … population has a disability. 2 Between 2020 and 2022, the number of working-age people with disabilities grew …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesDiNapoli: 90 School Districts in Fiscal Stress
… 672 school districts with fiscal years ending on June 30, 2014. This is the second year DiNapoli’s office has … (Nassau); Watervliet City School District (Albany); Copiague Union Free School District (Suffolk); …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressX.6 Overview – X. Guide to Vendor/Customer Management
… a check. These types of payments are deposited into a bank account other than the General Checking account. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewDiNapoli: After-School Provider Misused $194,320 in Public Funds
… $3,173 for an adult aerobics class; and $2,670 for disc jockey services. DiNapoli’s auditors recommended the SED …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsOpinion 2004-5
… §§9104, 9105: Foreign fire insurance tax monies may not be expended to purchase annuities for the benefit of members of a … You ask whether foreign fire insurance tax monies may be expended to purchase annuities for the benefit of members … Whether foreign fire insurance tax monies may be expended to purchase annuities for the benefit of members …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 90-34
… LAW, §§9104, 9105: An emergency rescue and first aid squad within a village fire department is not entitled to … law. You ask whether an emergency rescue and first aid squad within a village fire department is entitled to receive … or fire department, an emergency rescue and first aid squad may be organized either within a fire company or as an …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Sales Tax Vendor Registration Practices (2020-S-40) 180-Day Response
To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40-response.pdfState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsDiNapoli: LIRR On-Time Performance Falls Short
… during the first quarter of 2017. Recent derailments at Penn Station have brought attention to the role played by Amtrak, which is responsible for properly maintaining Penn Station and the four East River tunnels that connect … the second-busiest western terminal; Trains arriving at Penn Station between 8:30 a.m. and 9:30 a.m. were twice as …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortDiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… out of the system for wrongdoing. “New York’s Medicaid billing system is failing to catch waste, fraud, errors and … costs, it needs to take a hard look at the failures of its billing system. State Health Department officials need to address system shortfalls immediately and recover any …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failures