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Opinion 2009-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … Ethics (requiring disclosure and recusal by fire district commissioner whose spouse is to be appointed treasurer) -- … through 809 are posted in each public building under its jurisdiction, in a place conspicuous to its officers and …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 88-38
… The opinion may no longer represent those views if, among other things, there have been subsequent court cases or … Appeals) CIVIL PRACTICE LAW AND RULES, §8022: Counties and other municipalities, including the City of New York, are not … for our opinion on the question of whether counties and other municipalities, including the City of New York, are …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 92-37
… the approval of the State Comptroller. December 28, 1992 John Maier, III, Esq., Town Attorney Town of Roxbury …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 89-9
… ABANDONED PROPERTY LAW, §1310: Wages of a deceased county employee which remain unclaimed for six years may be transferred into the county's general fund. Alternatively, if the salary check remains unclaimed for two years, the county may obtain court order declaring it to be abandoned …
https://www.osc.ny.gov/legal-opinions/opinion-89-9DiNapoli: MTA Budget Outlook Improves
… expansion projects, such as the next phase of the Second Avenue Subway. In an effort to reduce the impact of borrowing … ridership on Metro-North Railroad is on track to set a new record in 2013. Ridership on the Long Island Rail Road is not … and tunnels are still declining. Overtime costs set a new record of $681 million in 2012, which was $128 million more …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… More than 30 years after the Americans with Disabilities Act (ADA) prohibited discrimination on the basis of a disability, too many New York City Parks Department facilities have barriers to people with disabilities and many don’t meet … More than 30 years after the Americans with Disabilities Act ADA prohibited discrimination on the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… Office of Temporary and Disability Assistance (OTDA) needs to improve its oversight of local departments of social services and homeless shelter providers to make sure those entering the shelters are being set up with a plan to get the services they need and …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersState Comptroller DiNapoli Releases Municipal & School Audits
… $5.6 million which may impair the district’s ability to continue to provide fire protection and emergency services. The board … did not have sufficient supporting documentation attached to the claim but were approved for payment by the board. In …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… if the dam was to fail. The failure of a Hazard Class B dam could damage a limited number of homes or minor roads, … have an emergency plan on file with DEC, including 153 of 505 (30%) Hazard Class B dams and five of 338 (1.5%) Hazard Class C dams. 456 of 685 …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesHoltsville Fire District – Financial Management (2025M-4)
… Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Unexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to address unexpected delays or events, … One of six MTA constituent agencies, the Long Island Rail Road (LIRR) is both the largest commuter railroad and the … Metropolitan Transportation Authority - Long Island Rail Road: Management of Unexpected Delays and Events During …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… did not disclose AI use or post bias audits. As a result, job applicants are often unaware when AI tools are used to … DCWP’s complaint handling and enforcement are inadequate. “Job seekers deserve a fair and transparent process when they … using it, post the results to their websites, and inform job candidates when and how the technology will be used. DCWP …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… compliance with the state’s Sex Offender Management and Treatment Act (Act) at regional DOCCS offices in the Bronx, … are subject to a Strict and Intensive Supervision and Treatment (SIST) program by department personnel. SIST … month, such as meeting with a respondent’s mental health treatment provider. DOCCS also requires officers to obtain an …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… transportation costs,” said DiNapoli. “By delivering these classes in-house, district officials have ensured tax dollars … discontinued operating two special education service classes housed in Unadilla Valley schools, the district began operating these classes to provide special education services using district …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Village of Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsControls Over Computers (Follow-Up)
… manages the City's water supply, 14 in-City wastewater treatment plants, as well as seven treatment plants upstate. The Department also implements …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . Background Our initial report, … officials had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followBaldwinsville Central School District – Financial Management (2016M-65)
… to examine the District’s financial management practices for the period July 1, 2014 through October 31, 2015. … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $99 … requirements. Develop and adopt a multiyear financial plan for a three- to five- year period that addresses the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… weaknesses associated with properly accounting for parking tickets. Key Recommendations The Board should conduct a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107State Comptroller DiNapoli Releases Municipal Audits
… treasurer properly filed required annual update documents for fiscal years 2019 through 2021. Tioga Fire District – … filed the district’s required annual update documents for fiscal years 2015 through 2021. Town of Seneca Falls – … 2019 identified certain conditions and opportunities for town management’s review and consideration. Auditors …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0