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Oversight of Adult Care Facilities
… alcohol and marijuana paraphernalia left out in a medical office and an administrator’s office, respectively. Such … complaints included allegations of poor care, lack of resident supervision, and dirty or poorly maintained … investigations with substantiated allegations, including a resident abusing another resident, call bells not working …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesOpinion 89-47
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of the fire district must consent, in writing, to any addition under section 172-d. Once the town board has … Section 181 makes no provision for the allocation of any costs, including those for debt service, between the …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 91-49
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory … highway property) COUNTY LAW, §215; HIGHWAY LAW, §§118-a, 131-b: A county may convey an abandoned county highway by …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Response to Human Trafficking
… contributed to the Provider, as of June 2024, utilizing only $254,722 (25%) of $1 million awarded by OTDA despite … its contract. For the same time period, Providers utilized only 39% of funds allocated to them. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingOpinion 93-9
Whether the Florida Fire Department Volunteer Exempt Firemens Benevolent Association may expend foreign fire insurance tax moneys or the interest earned thereon for the purpose of providing college scholarships to high school seniors whose parents are members of the Association
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 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
… if fire department ceases to provide service outside village or if fire department is dissolved); (authority to … FIREFIGHTERS -- Service Award Program (continuation if village fire department ceases to provide service outside village or if fire department is dissolved); (authority for …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Opinion 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
… for immediate reconveyance to an historical society) -- Sale (on installment basis to historical society) GENERAL … Further, a town is authorized to sell historic buildings or structures pursuant to section 119-dd(4) which … purchase, restore, operate, lease and sell historic buildings and structures. Sales of such buildings and …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 93-13
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-93-13State Agencies Bulletin No. P-793
Change in DD Processing
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-793.pdfFiscal Stress Monitoring System 2019 Summary List for School Districts
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2019-schools-summary-list.xlsxFiscal Stress Monitoring System: 2019 List for School Districts
Summary data in PDF
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2019-schools-summary-list.pdfFiscal Stress Monitoring System: 2019 List for Municipalities
Summary data in PDF.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2019-munis-summary.pdfFiscal Stress Monitoring System: 2019 List for Municipalities
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2019-munis-summary.xlsxFiscal Stress Monitoring System: 2018 List for Municipalities
Summary data in PDF.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2018-munis-summary.pdfFiscal Stress Monitoring System: 2018 List for Municipalities
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2018-munis-summary.xlsxFiscal Stress Monitoring System: 2018 List for School Districts
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2018-schools-summary0.xlsx