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Village of Webster – Audit Follow Up (2012M-110-F)
… assess the Village’s progress, as of September 30, 2013, in implementing our recommendations in the audit report released in October 2012. Background The Village of Webster is located …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fDuanesburg Central School District – Separation Payments (2014M-67)
… The Duanesburg Central School District is located in the Towns of Duanesburg and Princetown in Schenectady County, the Towns of Charleston and Florida in Montgomery County, the town of Knox in Albany County and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67State Agencies Bulletin No. 517
… due to Workers’ Compensation or Military Leave, and are in graded, NS (SG 600), trainee (SG 800), and hourly … Pay Increase The legislation provides for an increase in Inconvenience Pay to $550.00 effective 3/25/04 … Location Pay Increase The legislation provides an increase in Location Pay to $1230.00 for employees in NYC, Nassau, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/517-april-1-2004-salary-and-other-increases-employees-represented-publicOpinion 89-64
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … purchase upon the most beneficial terms, including price, in the public interest. This is in reply to your inquiry concerning a village which embraces …
https://www.osc.ny.gov/legal-opinions/opinion-89-64DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… budget for 2018 as well as a multi-year financial plan. In September, the county received a designation of "significant fiscal stress" in the latest round of scoring from DiNapoli's Fiscal Stress … The county has the fourth-highest fiscal stress score in the state. "A healthy fund balance is a key measure of a …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressOpinion 2002-8
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Dissolution (when no … requirements, if the town board determines it to be in the public interest. Certified copies of the board's determination must be recorded in the county clerk's office and filed with the State …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 93-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the town outside villages. A town may not …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… who are unable to obtain transportation on their own. In January 2011, the New York State Governor’s Office … of health care services. As part of this initiative, in January 2012, the Department began the process of removing … these services to the Medicaid fee-for-service program (in which Medicaid reimburses providers directly for services …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… a not-for-profit State-approved private school established in 1986. ABC is approved by SED to operate preschool Special Class in an Integrated Setting half-day classes (program 9165) and … three and five years of age with learning disabilities in the cost-based programs. Although ABC has seven locations, …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualOversight of Certified Homeless Shelter Food Services
… the food services at certified homeless shelters in New York City, and whether the meals served meet State … provide meals that are balanced, nutritious, and adequate in amount to meet the dietary needs of residents. Such meals … Regardless of where it is prepared, all food served in New York City shelters must comply with New York City Food …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… are responsible for distributing FFI tax proceeds in accordance with New York Insurance Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating otherwise, the … for the use and benefits of the membership. Furthermore, in accordance with relevant case law, in the case of a …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Comptroller DiNapoli Releases Municipal Audits
… during the audit period and incurred operating deficits in two of the past three years (2016 and 2017). In addition, the board did not develop and adopt … paving services and brush collection totaling $471,700. In addition, town officials did not seek competition for 10 …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsOpinion 88-2
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … Assessments (special assessment area for refuse collection in village) LOCAL LAWS -- Refuse and Garbage Collection (imposition of benefit assessment for in village) REFUSE AND GARBAGE -- Collection of (means of …
https://www.osc.ny.gov/legal-opinions/opinion-88-2SUNY Bulletin No. SU-209
… UUP Deficit Reduction Plan. Affected Employees Employees in the State University Professional Services Negotiating … to the employee. Repayment information will be provided in a subsequent payroll bulletin. New Earnings Codes OSC has … 19 Automatic Set Up of the Additional Pay Record – OSC In Administration Pay Period 12L, OSC will insert a row on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-209-2014-2016-deficit-reduction-plan-psnu-employeesOpinion 89-52
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Regional Coordination … 1987 Opns St Comp No. 87-55, p 83 is clarified. This is in reply to your letter concerning the establishment of the … the county (1987 Opns St Comp No. 87-55, p 83). At issue in our earlier opinion was a proposal for the establishment …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 88-51
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund … lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a repair reserve fund may be expended for the dredging of … annually or at shorter intervals. Where all moneys in a repair reserve fund have been expended and the town …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 2002-16
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … corporation to publicize resources available in downtown area) MUNICIPAL CORPORATIONS -- Powers and Duties (publicizing resources available in downtown area) MUNICIPAL FUNDS -- Appropriations and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16DiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… Transit Corp., on ten counts of wire fraud for her role in a scheme to defraud New York State of over $1.2 million in transportation grant funds. “Jael Watts allegedly devised … cheat New York State out of money meant to aid residents in need of transportation services. Thanks to my office and …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… among other SED-approved programs, the Special Class in an Integrated Setting (SCIS) program to children with … June 30, 2014, United reported approximately $7.3 million in reimbursable costs for the audited programs. Also, United … fiscal years ended June 30, 2014, we identified $207,295 in reported costs that did not comply with the Manual’s …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualTrash Can Free Stations Pilot Program
… a week. Transit’s Department of Subways (Subways) engages in several activities to maintain station cleanliness. It … Manhattan and Queens. Trash collected is bagged and stored in refuse storage rooms and platform housings. However, trash storage capacity is limited and may result in the overflow being left in “exposed bags” on platforms …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-program