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Opinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board members); … (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … reimburse a former school board member for Part B Medicare insurance premiums paid by the former school board member …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Oversight of Disability Services (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Oversight of Disability Services (Report 2021-S-42 ). About the Program … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followOpinion 91-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BAIL MONEYS -- County Treasurer's Fee (applicability of fee to interest earned on deposit of bail) -- Deposit and …
https://www.osc.ny.gov/legal-opinions/opinion-91-33DiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… MTA has taken steps to secure subway facilities, including train yards, with 30 different projects to install CCTVs and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderSeminars for Local Officials
… employees. These training sessions take place on a single day and generally incorporate 2–3 different topics. See below for more information on how to request training near you. …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsState Comptroller DiNapoli Releases School Audits
… deposited in a timely manner. Auditors determined deposits of 113 collections totaling $914,291 (99 percent of total collections remitted to the business office) were … to checks without overseeing the check signing process. Of the 364 checks reviewed, 353 checks totaling $6.7 million …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… Thomas P. DiNapoli today announced that his latest audit of expenses submitted by publicly-funded special education … and neighboring boroughs. The New York City Department of Education (DoE) refers students to Milestone and pays the … expenses based on rates set by the State Department of Education (SED). The school must submit its annual …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerAudit Finds Construction Delays in Public Housing Program Across New York State
… authorities for major repairs, such as fixing roofs, heating and ventilation systems and elevators. Much of this work involves projects to …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateOpinion 90-44
… §5-508[3]) VILLAGE LAW, §5-508: The compensation proposed to be paid to members of a village board of trustees which must be … of public hearing on the tentative budget refers only to the salary, or fixed, periodic cash consideration, … Whether the compensation referred to in section 55083 is limited to salary or must also include …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 93-2
… LAW, §§9-908, 9-912: Village Law, §9-912 authorizes a village board, on its own motion, to hold a referendum on a proposition to change the month of the … board of trustees may upon its own motion, and shall upon petition, cause a proposition on the question of whether to …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 99-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Revenue Anticipation Notes (issuance in anticipation of payments in lieu of taxes); (issuance in anticipation of … may issue revenue anticipation notes in anticipation of the receipt of payments in lieu of taxes from a public …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Stay Informed – New Career Plan
… to retire. Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, as well as important retirement news. Like us on Facebook and follow us on Twitter for quick … updates on a variety of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and …
https://www.osc.ny.gov/retirement/publications/1515/stay-informedStay Informed – Non-Contributory Plan with Guaranteed Benefits
… to retire. Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, as well as important retirement news. Like us on Facebook and follow us on Twitter for quick … updates on a variety of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and …
https://www.osc.ny.gov/retirement/publications/1513/stay-informedOversight of Kendra’s Law
… Objective To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted … by the Legislature, most recently in 2022. Implementation of AOT is a joint responsibility and collaboration among OMH, … services through a face-to-face visit within 1 week of the court order. Generally, providers meet with AOT …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawOpinion 97-11
… from having any direct or indirect interest in contracts with the housing authority. In our view, a housing authority … should take reasonable measures to ensure compliance with section 36 and avoid entering into such contracts (see … members to file an annual financial disclosure form with the city …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Town of Greece – Information Technology (2017M-145)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Information … January 1, 2016 through June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of … Town of Greece Information Technology 2017M145 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145DiNapoli: New York City Projecting $3.4 Billion Surplus for 2016
… New York City is projecting a surplus of $3.4 billion for fiscal year (FY) 2016, but concerns for the near future are growing with a slowing economy here and abroad, according to a report … New York City is projecting a surplus of $34 billion for fiscal year FY …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-new-york-city-projecting-34-billion-surplus-2016State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the East Meadow Public Library , Town of Erwin , Town of New Hartford and the Town of Oswego . "In today's fiscal … P DiNapoli today announced his office completed audits of the East Meadow Public Library Town of Erwin Town of New …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Local Sales Tax Collections in August Grew More Than 15 Percent
… of last year. “New York’s local governments continue to see much stronger collections in 2021 compared to last year when the pandemic kept people home,” DiNapoli … will impact the economy. Local governments must continue to monitor changing economic conditions and maintain …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-local-sales-tax-collections-august-grew-more-15-percentState Comptroller DiNapoli Releases Municipal Audits
… Citizens Hose Company did not have adequate controls in place to ensure that company funds were safeguarded. The … cash receipts and disbursements, and paying company bills. In addition, the treasurer misappropriated more than $20,000 … adequate controls to safeguard information contained in the network and financial system. Personal internet use …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits