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Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… Purpose To determine whether the Office of Alcoholism and Substance … under its contract with the Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc. (PROMESA) to ensure that claims are allowable, properly supported, and … To determine whether the Office of Alcoholism and Substance …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incOpinion 92-27
… employee. You state that a city council member wishes to donate his salary to a charitable organization. To implement … Whether the city may honor a council members request to donate his salary to a charitable organization …
https://www.osc.ny.gov/legal-opinions/opinion-92-27New York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… whether the New York City Department of Transportation (DOT) collects selected revenues from the New York City Bike … by the terms of the agreement. We also determined whether DOT monitors the vendor for compliance with the contract … from July 2019 to October 2024. About the Program In 2013, DOT launched the New York City Bike Share program, which is …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringOversight of Adult Care Facilities
… that were not cold enough, and dishwashers that were not hot enough. Significantly, we found alcohol and marijuana … left out in a medical office and an administrator’s office, respectively. Such inspection issues may have been … included substantiated allegations of mice in the resident’s room, resulting in citations to the facility. Another …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesOpinion 89-47
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining fire protection district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION DISTRICTS -- Dissolution (when added to … Whether the dissolution of the fire protection districts and the addition of their territory …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 91-49
… advised us that the county owns fee simple title to the road bed. Highway Law, §131-b(1) provides that a county … therein...". We have interpreted similar authority in Village Law, §6-612 (and its predecessor statutes) to authorize a village board of trustees, upon discontinuing a village …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 93-9
… to disabled or indigent volunteer firefighters and their families. The scholarships must be available to all … are members of the Association. Insurance Law, §§9104 and 9105 govern the distribution and use of foreign fire … afflicts body or mind; especially, the partial removal of pain, grief, want, care, anxiety, toil, or anything …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Response to Human Trafficking
… support.” From January 2019 to October 2023, there were 1,637 referrals for confirmation as a survivor. Of these, OTDA and DCJS confirmed 1,384 survivors, referring 64% to the Local Districts and 36% … requested. We analyzed referral and confirmation dates for 1,384 survivors and found 314 (23%) were confirmed more than …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingOpinion 90-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's … -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 94-32
… Law, §§219[d], 219-a[2][a]). Thus, the responsibility for funding the program rests with the village, and not with any … contract may take into account the cost to the village of funding a service award program and the village may apply a … by the village fire department, through the payment of a form of deferred compensation funded by the village for the …
https://www.osc.ny.gov/legal-opinions/opinion-94-32DiNapoli Releases Economic Report on the Bronx
… according to an economic analysis released today by New York State Comptroller Thomas P. DiNapoli. As DiNapoli’s … progress in the borough that is home to one-fifth of New Yorkers and has threatened to reverse the gains it has … projects including the Bruckner-Sheridan Interchange, four new Metro-North stations, the renovation of Orchard Beach, …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxOpinion 90-9
… added). We are aware of no authority in the Village Law for a village board of trustees, by resolution, to limit the … balance of an appropriation, from the appropriation for contingencies, from unappropriated cash surplus or … powers, duties and functions as it shall deem necessary for effectuating or administering the board of trustees' …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 92-32
… basis to historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; MUNICIPAL HOME RULE LAW, §10(1)(i): A town may … historical property, General Municipal Law, article 5-K (§119-aa et seq .) is pertinent here. Article 5-K, relating to …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 2006-10
… are credited to the general fund, town-wide (2006 Opns St Comp No. 2006-3; 1990 Opns St Comp No. 90-1, p 1; 1980 Opns St Comp No. 80-784, p 214; … 92-47, p 117; 5 Opns St Comp, 1949, p 189; see also, e.g., Williamsburg Savings Bank v Town of Solon , 136 NY 465 and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10COVID-19 Relief Program Tracker
… the SFY 2022-23 Enacted Budget for art and cultural needs outside of New York City. $200 million added in the SFY …
https://www.osc.ny.gov/reports/covid-relief-program-trackerOpinion 89-26
… This opinion represents the views of the Office of the State Comptroller at the time it was … population of 50,000 or more (General Municipal Law, §810[1]). For this purpose, "population" means population as shown … disclosure prescribed in subdivision five of that section. General Municipal Law, §812[2] also authorizes any …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 2001-7
… DISTRICTS -- Expenses (authority to charge "entry fee" to properties within an extension to a public parking district) … -- Extensions (authority to charge "entry fee" to properties within an extension to a public parking district) … Parking Districts (authority to charge "entry fee" to properties within extension) LOCAL LAWS -- Fees (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7DiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… (Fund), today outlined the Fund’s stewardship priorities for 2024, including setting expectations related to climate … are more likely to be profitable, sustainable investments for New York’s pension fund,” DiNapoli said. “The stewardship priorities and expectations we’ve established for portfolio companies, centered around our engagement and …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesOpinion 2010-4
… or an incorporated fire company having its headquarters outside the district, may contract for emergency ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4