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State Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… It was a missed opportunity for comprehensive reform to change our electoral system for the better." … The passage of …
https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetOpinion 2005-3
… 1709(11); GENERAL MUNICIPAL LAW §§72-j, 109-b: A union free school district is not authorized to construct, or enter … primarily for commercial purposes. In addition, a union free school district may not sell a building currently in use … This is in reply to your letter asking whether a union free school district may construct a facility that will be …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 88-33
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … In 1961, when the subdivision was being constructed, it was determined that it was impractical to install the laterals to serve two …
https://www.osc.ny.gov/legal-opinions/opinion-88-33DiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… far better than the unacceptable conditions we found in these shelters. We appreciate the state’s renewed effort … are approximately 80,000 homeless men, women and children in New York State. OTDA monitors and inspects 157 … and to county Departments of Social Services elsewhere in the state. However, OTDA remains responsible for …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureOpinion 94-9
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … under General Construction Law, §60-a except that it is not registered as second-class matter, may be … government official notices unless, among other things, it is entered as second-class mail matter. Chapter 725 of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Opinion 88-41
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … contracts for any of the purposes authorized by law...." It is well settled that, absent express statutory authority, … 2 McQuillin, Municipal Corporations, §10.39). However, it is also well settled that, subject to applicable civil …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 88-68
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … approval) GENERAL MUNICIPAL LAW, §§800(2), 809: It is not clear whether an application for subdivision … meaning of General Municipal Law, §800(2), and, even if it does, it is not clear whether Article 18 would apply to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 2002-17
… of the prime contractors, on a town building construction project subject to General Municipal Law §101. This is in … 780, 344 NYS2d 961; General Building Contractors v Oneida County , 54 Misc 2d 260, 282 NYS2d 385; cf . General … the prime contractors (see General Building Contractors v County of Oneida , supra ; see also Construction Contractors …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 99-16
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … 15 Opns St Comp 1959, p 37 is superseded to the extent it may be inconsistent. This is in response to your inquiry … and severally, to indemnify the Custodian and to hold it harmless against any and all costs, expenses, damages, …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Opinion 2006-8
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … by article 14 of the Civil Service Law (§200 et seq .). It is well-established that, pursuant to this authority, an … in a collective bargaining agreement, whether or not it involves a term or condition of employment subject to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8State Comptroller DiNapoli Releases Municipal Audits
… determined the district could have saved $3,800 if it had purchased propane at state contract prices. Auditors … policy. Town of Patterson – Information Technology (IT) (Putnam County) The board did not adopt adequate IT policies or a disaster recovery plan. Auditors found town …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Review (Rockland County) Auditors identified a number of issues with revenues and expenditures. They found the … in 2023-24 and unassigned fund balance as a percentage of the ensuing year’s appropriations increasing from 1.7% in … adopted inadequate policies and procedures that did not address segregation of duties to safeguarding collections. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… County) The board and town officials have not adopted IT policies and procedures for disaster recovery, backups and … In addition, employees were not provided with IT security awareness training to ensure they understand the policies and how they could help protect IT assets and computerized data. The IT consultant or town …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… procedures to monitor compliance with the town's IT policy or determine the amount of employees' personal use. The town did not maintain an inventory of IT assets. Employees were not provided with IT security awareness training and town officials have not …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… Officials also did not provide information technology (IT) security awareness training to employees. In addition, … were limited. District officials also did not provide IT security awareness training to employees. Hoosick Falls … appoint a Chief Information Officer responsible for all IT matters. In addition, the board did not adopt a disaster …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsDiNapoli: NYC Health + Hospitals Struggles With Temporary Staffing Costs
… of staff nurses while managing demand for its services. It resulted in unexpected costs of $125 million in Fiscal … + Hospitals is a lifeline to quality health care, but it is a public health system struggling to get fully back on … up hospital costs across New York City, including at H+H. It is estimated that in New York, contract labor costs across …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-health-hospitals-struggles-temporary-staffing-costsVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately … the financial software are not given to someone involved in financial operations. Routinely generate and review the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173State Comptroller DiNapoli Releases Municipal Audits
… Hudson Housing Authority – Information Technology (IT) (Columbia County) Authority officials did not ensure that IT systems were adequately secured and protected against … an acceptable use policy, and officials did not provide IT security awareness training. In addition, the authority …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law … spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… state Department of Health (DOH) after an audit released in March 2022 exposed weaknesses in DOH’s ability to address the COVID-19 pandemic in nursing homes. “Families across New York suffered during …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failures