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Town of West Seneca – Audit Follow-Up (2019M-195-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general management and oversight of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… City School District’s (District’s) progress, as of March 2025, in implementing our recommendations in the audit report … City School Districts Districts progress as of March 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… Fire Company, Inc’s (Company’s) progress, as of April 2025, in implementing our recommendations in the audit report … Volunteer Fire Company Incs Companys progress as of April 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fHuman Resource Practices
… About the Program As Central New York’s largest employer, SUNY Upstate Medical University (Upstate) has roughly 10,000 … To determine if State University of New York SUNY Upstate Medical University has developed and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesHomeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… outreach services contract at Pennsylvania Station (Penn Station), Grand Central Terminal (Grand Central), and … New York City through Long Island, southeastern New York State, and Connecticut. Two constituent agencies – the LIRR … presents law enforcement issues. In an effort to better address the homeless issue and to assist homeless …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkDiNapoli: Wall Street Bonuses Rose Sharply in 2009
… at Goldman Sachs, Morgan Stanley, and JPMorgan Chase Investment Bank, which are more diversified than traditional … available on the securities operations at Citibank and Bank of America.) In a departure from past practice, most of …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… Establish a Reserve Fund for Improvement Districts in Suburban Towns A reserve fund for an improvement district may … district located wholly within a town governed by the Suburban Town Law (see New York State Town Law Article 3-a). … 6-d) Establish a Reserve Fund for Improvement Districts in Suburban Towns (Town Law Section 55-a) Our office has created …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Comptroller DiNapoli Releases School Audits
… Moriches Union Free School District , Colton-Pierrepont Central School District , Kendall Central School District , Madison-Oneida BOCES , South Country Central School District , Ticonderoga Central … certification process were not properly segregated. South Country Central School District – Information …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsOpinion 97-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise … tax moneys to remodel and purchase appliances for the firehouse kitchen …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 92-31
… -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of informational newsletter) VILLAGE LAW, §4-412(1): A village, by local law, may provide for the publication and distribution of a newsletter for its residents containing information including …
https://www.osc.ny.gov/legal-opinions/opinion-92-31State Comptroller DiNapoli Releases Municipal Audits
… , Town of Red Hook , Rockland County , City of Troy and the Village of Tuxedo Park . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… Purpose To determine whether Orthopedic Associates of Long Island, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare resulting from … To determine whether Orthopedic Associates of Long Island LLP waived Empire Plan members outofpocket …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandOpinion 91-35
… -- Compensation (amount of salary increases for heads of police departments) POLICEMEN AND POLICE PROTECTION -- Police … MUNICIPAL LAW, §207-m: The permanent full-time head of the police department who is not a member of a negotiating unit is … Whether the chief of police of the village police department may receive an …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 95-14
… for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless otherwise … a personal computer to be used for department purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Opinion 94-6
… when interpreting analogous provisions (see e.g. Yonkers Bus v Maltbie, n.o.r., 23 NYS2d 87 affd 260 App Div 893, 23 … contract itself. The general welfare and prosperity of the company of an officer may be an interest therein. If [the … p 14; see also Rysaka v Board of Education of Union Free School District No. 6, 126 Misc 622, 214 NYS 264). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-3
… COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200) STREETS AND HIGHWAYS -- … in connection with a proceeding for the improvement of a road pursuant to Town Law, §200. You ask whether the approval … with a proceeding for the improvement of a private road pursuant to Town Law, §200 when it is proposed that the …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Opinion 94-26
… (computation of limit on) -- Establishment (by town within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments … LAW, §§980-b, 980-k: A town may establish a business improvement district, the boundaries of which include area … within the town. When a town establishes a business improvement district which includes area within one or more …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 90-2
… in the opinion. LIBRARIES -- Contracts (with town library by village) -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) EDUCATION … Whether a village may contract for library services with a town public library which was …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Controls Over the Empire State Supportive Housing Initiative
… Initiative (ESSHI) are sufficient to ensure the needs of high-risk target populations are being met, and whether … 2023. About the Program Established in 2016, ESSHI is part of the Executive’s comprehensive plan for affordable and … Yorkers have access to safe and secure housing. As part of this plan, ESSHI’s goal is to develop 20,000 units of …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeDiNapoli: 82 School Districts in Fiscal Stress
… Eighty-two school districts have been designated as fiscally stressed … System. The scores are based on the evaluation of 672 school districts with fiscal years ending on June 30, 2015. … office has assessed and scored the financial stability of school districts. The latest round of scoring designated …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stress