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Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… Objective To determine if the New York City Administration for Children’s Services and the New York City Department of … in 2010, making New York the first state in the nation to recognize sexually exploited minors as victims and not … To determine if the New York City Administration for …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): Conducted an annual audit of the … Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the … Determine whether the Village of Cedarhurst Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Opinion 91-10
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Laws of NY, §§1486, 1491). The park district has no authority to contract indebtedness in its own name … v Armstrong , 45 NY 234; Village Green Realty v Glen Cove Com. Dev. , 95 AD2d 259, 466 NYS2d 26; Gewirtz v City of Long …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … $101,937; instead, checks were signed by the Mayor, Clerk and Board members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the absence …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Town of Alden – Town Clerk/Tax Collector (2024M-106)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, … a school district or refunded to taxpayers. Most of the unremitted funds or $84,757 should have been returned … taxpayers who overpaid their taxes; only a limited number of taxpayers received their refund since 2021. Retaining the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Opinion 96-8
… MUNICIPAL LAW, §99-l(1)(a); VEHICLE AND TRAFFIC LAW, §§155, 1630; PUBLIC AUTHORITIES LAW, §361: Towns and villages … The penalty imposed is expressly declared to be civil in nature and is not made part of the motor vehicle … Director Justice Court Fund 1 In People ex .rel. NYS Thruway v NYRAC , Yonkers City Court, April 26, 1995, …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 99-10
… Performance Contracts (maximum term) -- Term (maximum term for energy performance contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance … or equipment subject to an energy performance contract, for purposes of Energy Law, §9-103, is the estimated period …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 88-18
… in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE … superseded to the extent inconsistent herewith. You ask how mortgage tax moneys distributed to your town pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 88-29
… however, holding that the "contract for sale, although in form concerning only the county, by implication also involves …
https://www.osc.ny.gov/legal-opinions/opinion-88-29State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsOversight of Mental Health Education in Schools (Follow-Up)
… Association in New York State, Inc. (MHANYS), a non-profit organization, led a call to action for a State law that would …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followState Comptroller DiNapoli Releases Municipal Audits
… procurement policy. Orleans County – Sheriff's Department Inmate and Commissary Accounts (2017M-209) The sheriff's … department did not properly account for and manage the inmate and commissary accounts. Department officials incorrectly made disbursements from the inmate account for shared expenditures and made disbursements …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Law Pertaining to SUNY Police Officers
… Fire Retirement System (PFRS). Officers who transferred are covered by a special 25-year plan . Transfer requests … (ERS) to the Police and Fire Retirement System (PFRS), what Tier will I be in PFRS? I have a prior PFRS Tier 2 … will I go back into Tier 2? How much of my ERS time will count towards my 25 years in the PFRS special plan? …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersOpinion 2001-9
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … of the corporations does not have a prohibited interest in contracts between the county and either corporation. The board member, however, must disclose any interest in such a contract pursuant to General Municipal Law §803, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9DiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… as well as forfeiture and a fine of up to $250,000. State Comptroller Thomas P. DiNapoli, Richard P. Donoghue, …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudOpinion 98-12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … all funds raised or collected by the authorities in a city for school purposes or to be used by the board of education … that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Montrose Fire District – Claims Auditing (2025M-53)
… $484 made through an online payment system and at a local coffee chain. Although officials claimed that the purchases … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Oversight of the Early Intervention Program (Follow-Up)
… included in our initial audit report, Oversight of the Early Intervention Program (Report 2021-S-25 ). About the … a child has a developmental delay or disability, their early years provide a critical window of opportunity to … later. Young children missing these opportunities for early intervention services are potentially at greater risk …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followOpinion 89-29
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Sale (authority of village to exchange property with a federal agency) GENERAL MUNICIPAL LAW, §72-h; VILLAGE LAW, … the village may acquire the parcel for the purpose of the proposed exchange. Section 1-102(1) of the Village Law …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 2000-8
… -- Contracts for (home health care services) PUBLIC HEALTH LAW §352; GENERAL MUNICIPAL LAW §§800(3), 802(1)(f): A county public health commissioner … of the powers and duties set forth in General Municipal Law §801 (see Public Health Law §352). You further state …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8