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Opinion 93-18
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority … requiring referendum on program for fire company in fire protection district) VOLUNTEER FIREFIGHTERS -- … a fire company located within a fire protection district in the town, unless the proposal has been approved by a vote …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 2002-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street … STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and Duties (maintenance of town … You ask whether the cost of expenses for street lighting in a town and for maintaining a building used as the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: Former Clerk Padded Her Pay With Town Funds
… and audit found that she paid herself thousands of dollars in unauthorized payroll payments. Green also had the town pay … the New York State Police for their work and partnership in combatting public corruption." "This arrest once again … said Superintendent George P. Beach II. "The victims in this case were the residents who put their trust in this …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsEmployment Recovery Is Slow for New Yorkers with Disabilities
… disabilities, and these rates have not declined as quickly in New York as they have nationally. 1 In addition, the national share of people with disabilities who are working reached a new high in 2022, while the share in New York continued to decline … disabilities and these rates have not declined as quickly in New York as they have nationally …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesState Comptroller Thomas P. DiNapoli Statement on 2026 Executive Budget Address
… mitigate food insecurity, address energy costs and invest in clean water. While commendable, the state’s long-term … and finances continue to be disrupted by actions taken in Washington. Out-year budget gaps are estimated to be $27.5 … a budget this year given the heightened uncertainty in the economy and the prospect of even more unfavorable …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-executive-budget-addressXII.5.H Appropriate Payment Amounts – XII. Expenditures
… SECTION OVERVIEW AND POLICIES In accordance with Article 7, Section 109 of the State … documentation to the Office of the State Comptroller in accordance with Section 3 - Record Retention - Accounts … In accordance with Article 7 Section 109 of the State Finance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsChanging Employers – Membership and Enrollment
… Some special retirement plans require service in a particular title. A special plan allows for retirement … position, or considering a job change that would result in a change in their retirement plan, we strongly recommend any employees … count toward retirement under a 20 or 25year special plan In some instances PFRS members may be eligible to join and …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersNew York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… a statement today on New York City’s preliminary budget. In December, DiNapoli released a budget analysis that … Despite revenue that my office anticipates will come in above planned collections in the current fiscal year, the city will very likely see … a statement today on New York Citys preliminary budget In December DiNapoli released a budget analysis that …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budgetResources and Responsibilities: New York State’s Environmental Funding
… water are just some of the new tasks DEC has been assigned in the last few years, adding to an already long list of … million from the previous year. Over the decade ending in State Fiscal Year 2019-20, DEC’s annual capital spending rose by $342.9 million, allowing new investment in land acquisition, water infrastructure and other long-term …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Management of Indoor Air Quality … the Program Asthma is a significant public health problem in the United States. It is one of this country’s most common … to the Centers for Disease Control and Prevention (CDC), in 2020, asthma accounted for 94,560 hospitalizations and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) … that the Workers Compensation Board Board incurred in administering the Workers Compensation Program Program for …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Medicaid Program – Excessive … monthly premium for each enrolled Medicaid recipient and, in turn, the MCOs arrange for the provision of health care … of monthly rental payments—many items have 10-month caps. In accordance with Medicaid regulations, when the monthly …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Selected Management and … issued on December 28, 2012, mandated a 20% improvement in the energy efficiency performance of State government … BuildSmart NY program was created to carry out EO 88, and in April 2020, BuildSmart 2025 expanded upon the original …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followNew York State Fiscal Reform and Accountability Act
… the state finance law and the public authorities law, in relation to contents of the state budget and the capital … sum appropriations; and to amend the state finance law, in relation to the rainy day reserve fund (Part A); to amend the state finance law, in relation to establishing the New York state capital …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid … care needs. Following enactment of the Affordable Care Act in 2010, the State developed the New York State of Health … had adequate controls to ensure accurate enrollments in the Medicaid program and to determine whether improper …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Universal Pre-Kindergarten … to be safe and suitable for children and maintained in a state of good repair and sanitation. Our initial audit … were complying with health and safety requirements. In addition, we found a wide disparity in the way UPK …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followReducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up)
… the implementation status of the five recommendations made in our initial audit report, Reducing Medicaid Costs for … disease (ESRD) who were eligible for, but not enrolled in Medicare. Medicaid recipients with ESRD may be eligible … certain conditions. When Medicaid recipients are enrolled in Medicare, Medicare becomes the primary insurer (payer) and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-followNew York City Airport Lease
… whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and … 2050. It amended an existing lease, scheduled to expire in 2015, and is the culmination of 13 successive leases or … lease required the Port Authority to fund capital projects in Queens, establish an Airport Board, and provide $60 …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Collection of Petroleum Business … of fuel at a cents-per-gallon rate at different points in the distribution chain, depending on the product involved. … the PBT rate is 17.3 cents per gallon, up from 16.6 cents in 2021. Transactions exempt from PBT include sales to …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Compliance With Executive Order … NY – the State’s program for pursuing energy efficiency in certain New York State government buildings while … growth, environmental protection, and energy security in the State. EO 88 is intended to accomplish broader State …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-follow