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Opinion 91-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (planning board review of shopping … Whether a town planning board member would have a conflict of interest if he were to participate in the boards review of …
https://www.osc.ny.gov/legal-opinions/opinion-91-48DiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… The Jackson Heights area is one of New York City’s most diverse communities with … success, some challenges remain. The Jackson Heights area is living proof of the positive economic and cultural … our communities.” Immigrants represented 60 percent of the area’s population in 2017, much higher than the citywide (37 …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesMuseum or Military Abandoned Property
… Carrie & Salvatore Mormon N/A NYS Military Museum 61 Lake Avenue Saratoga Springs, NY 12866 03/02/12 2 One (1) World War I medal. Great War for … # (92) - 422 Biagio Gumina N/A NYS Military Museum 61 Lake Avenue Saratoga Springs, NY 12866 03/12/12 3 Bronze Star …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyState Comptroller DiNapoli Releases Municipal & School Audits
… collective bargaining agreements, which may have resulted in the overpayments. Auditors also found that officials did not have adequate policies or written procedures in place to guide how separation payments should be … ensure district assets are appropriately safeguarded. South Orangetown Central School District – Audit Follow-Up …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Privacy and Security of Student Data
… known as the New York City Department of Education, is the largest school district in the United States. NYCPS is considered one district for State Education Department … 1 (PII) for a variety of educational purposes. NYCPS is responsible for safeguarding student data and ensuring the …
https://www.osc.ny.gov/state-agencies/audits/2026/04/23/privacy-and-security-student-dataDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… State, and what can be done to save lives. The full op-ed is below: Here’s what we know about our maternal health … every other high-income country. The death rate here is more than 2.5 times the rates of France and Canada and 3.5 … to be preventable. In short, the maternal health crisis is stark, alarming and in plain sight – but according to a …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… than expected personal income tax collections, according to a report released today by State Comptroller Thomas P. … than expected personal income tax collections and cuts to federal programs combine for a triple threat of budgetary … for the coming fiscal year before any budgetary actions to address the gap. If tax receipts continue to fall below …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… data. DOH’s failure to act on this recommendation means it is likely still collecting, reporting and analyzing data that is inaccurate, inconsistent, and incomplete. DOH should … determine if publicly reported nursing home survey data is reliable. Status : Not implemented. Auditors tested data …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesDiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are 130 NYSE member firms, down from more than 200 in 2007 before the … double the average in the rest of the nation ($238,200). NYSE member firms spent nearly 10% more on all forms of …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostDiNapoli, Stringer Lead Investors Calling on Olympic Sponsors to End Their Silence, Defend Russian LGBT Rights
… sponsors’ brands and reputations and negatively impacting company value. As shareholders we cannot sit idly by and let …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-stringer-lead-investors-calling-olympic-sponsors-end-their-silence-defend-russian-lgbtDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… of abuse and neglect, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Vulnerable … of abuse and neglect according to an audit released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesDiNapoli: Report Finds Mixed Job Picture in Upstate NY
… in job growth since the Great Recession, according to a report examining upstate employment trends issued today by … state still have a long way to go to catch up.” DiNapoli’s report noted total upstate employment reached nearly 3.1 … sector, grew by more than 10,000 jobs over the period. The report revealed the largest job losses of any sector during …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-report-finds-mixed-job-picture-upstate-nyOpinion 92-24
… news, editorials and other matters of "current interest"; (4) have a paid circulation; and (5) be entered as second class mail matter (see General Construction Law, §60; Public … published in the town and entered as second class mail matter, the town board must consider any paper published …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 99-3
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE -- Taxes (Exempt Volunteer Firemen's … A benevolent association that is authorized to use foreign fire insurance tax moneys for the care and relief of disabled … to, the family of the firefighter. You ask whether foreign fire insurance tax moneys may be expended by a volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Comptroller DiNapoli and A.G. Schneiderman Announce Felony Conviction of Woman Who Stole over $290,000 in Deceased Mother's Benefits from the Buffalo Firemen's Pension Fund
… said Attorney General Schneiderman. "Today's conviction is evidence of our steadfast commitment to rooting out and … during her lifetime. The Buffalo Firemen's Pension Fund is administered by the city of Buffalo and is not part of the New York State and Local Retirement …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000DiNapoli Releases Annual IDA Report
… according to State Comptroller Thomas P. DiNapoli’s annual report . “IDAs were created to help grow local economies, … villages (0.5%) and city-town IDAs (0.2%). DiNapoli’s report summarizes the most recent annual data, which is … improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies in …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportDiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… 2009, the industry has added jobs at a much faster rate (24 percent) than the city overall (14 percent). Additional … and 2015, hotel industry employment grew by 160 percent in Brooklyn and 40 percent in Queens, outpacing the gain in … (460) were located in Manhattan. The number of hotels in Brooklyn has tripled and the number in Queens has doubled …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryCompliance With Jonathan's Law
… in treatment, and suspected abuse and neglect while at a privately operated facility and then at a State operated … are required to do the following in response to any incident involving a patient receiving care and treatment: … person within 24 hours of the initial reporting of an incident; Upon request by a qualified person, promptly …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… the Program The Supervisor, as chief fiscal officer, is responsible for receiving, disbursing and retaining … the Town’s AFR. As of December 31, 2023, the Town had six bank accounts with combined cash balances totaling $784,762. … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47State Comptroller DiNapoli Releases Municipal & School Audits
… to the board for audit, as required. Onondaga County – Sexual Harassment Prevention (SHP) Training (S9-23-8) SHP training … not complete the annual SHP training. Town of Southold – Sexual Harassment Prevention (SHP) Training (Suffolk County) …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1