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DiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… announced the arrest of two Queens men . They were charged with allegedly defrauding Medicare and Medicaid of $120 … paying illegal kickbacks and bribes and submitting claims for services that were never provided. DiNapoli’s office had … hold them accountable. Rooting out waste, fraud and abuse is a top priority of mine. Through our audits, investigations …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsState Comptroller DiNapoli Releases Municipal & School Audits
… $67 million, which collectively reduced the effectiveness of managing the district’s financial condition. The board and … during the audit period were approximately $87 million. Of the $67 million in year-end transfers, $50.6 million went … If the board had performed an effective annual audit of the treasurer’s records, the errors and omissions …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … because of health concerns related to the burning of natural gas, and its implementation is currently in doubt. Should the … New York State Comptroller Thomas P DiNapoli announced today the …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0Comptroller DiNapoli Releases State Audits
… An initial audit report issued in January 2013 identified $10 million in Medicaid overpayments that occurred because of …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Objectives To determine whether the Metropolitan Transportation … of Buses (Transit Bus)—identified the potential damage to its transportation systems and developed plans to mitigate … To determine whether the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Agencies Bulletin No. 819
… Purpose To inform agencies of procedures for adding or changing employee addresses. … is used to determine the proper taxation requirement of the NYS Department of Taxation and Finance for New York State residents and … To inform agencies of procedures for adding or changing employee addresses …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/819-procedures-employee-address-changes-payservState Comptroller DiNapoli Releases School Audits
… not use competition for 18 purchases totaling $543,474 out of a sample of 21 totaling $763,413 required by school policy to be … not approve, and the board treasurer did not review any of the 35 charges tested, totaling $9,126. Also, 28 out of 35 …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsOpinion 91-26
… OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of Ethics (adoption of by public library) -- Family Relationships (contract between public … of interest if an architectural firm is rehired by the library board …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 94-13
… in the opinion. PAID FIREFIGHTERS -- Disability Benefits (procedure to terminate for engaging in prohibited employment) … FIRE PROTECTION AND PREVENTION -- Disability Benefits (procedure to terminate for engaging in prohibited employment) … the retirement of a firefighter under any available procedure including, but not limited to, the circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 90-29
… by the designated restitution agency, must be used for the purposes set forth in section 420.10(7) of the … Procedure Law. A county whose probation department is a designated restitution agency may not deposit into its … that restitution or reparation be made by a defendant, the official or organization to whom payments are to be remitted …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 89-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … fiduciaries in these proceedings, they participate in the continuation of the original proceedings rather than in the … Goldman , Practice Commentaries, McKinney's Cons. Laws of NY, Book 58A, SCPA, §1414, p 355, noting that although SCPA, …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 89-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … WORDS AND PHRASES -- "Compensation" (for purposes of County Law, §200) NY STATE CONSTITUTION, ARTICLE I, §11; …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 88-56
… district commissioner an employee of firm doing business with district) -- Exceptions (remuneration and duties … 801(1), 802(1)(b): A fire district commissioner, who is a salaried employee of a firm doing business with the … exception contained in General Municipal Law, §802(1)(b) is applicable. This is in response to your letter asking …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 92-52
… COOPERATION -- Municipal Funds (joint investments with public authorities) MUNICIPAL FUNDS -- Deposits and … Neck North may not enter into a cooperative agreement for the joint investment of its funds with the funds of other … of Great Neck North may participate in a cooperative plan for the joint investment of its funds with the funds of other …
https://www.osc.ny.gov/legal-opinions/opinion-92-52State Public Health Emergency Medical Stockpile
… ensuring emergency plans work in drills, exercises, and real life, such as during the COVID-19 pandemic. OHEP is …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileOpinion 2001-12
… bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- Public Library (authority of library board and governing board of … Whether the trustees of a school district library may adopt provisions to cover employees or if they …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Opinion 2000-8
… in Contract (county health commissioner as partner with a member of a not-for-profit corporation providing home … -- Medical Services (county health commissioner as partner with a member of a not-for-profit corporation providing home … health commissioner who has a real estate partnership with a member of a not-for-profit corporation that provides …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 2000-3
… ... together with an application, in duplicate, for permission [of the State Comptroller] to create or extend … or extensions of districts require the prior permission of the State Comptroller. In this regard, … 6 of section 194 provides, with certain exceptions, that permission of the State Comptroller is not required for the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… that there is more they can do to make sure those next in line are not passed over and that available apartments … The NYC HPD is the largest municipal housing agency in America and among its responsibilities is the development … under the SARA program. There were another 2,749 units in 22 projects that were part of the HUD’s Multifamily …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsComptroller DiNapoli and A.G. Schneiderman Announce Indictment of NYC Councilman Ruben Wills In Public Corruption Scheme
… Member Ruben Wills for allegedly pocketing both public campaign funds and charitable grant money for personal … stealing from two government agencies: the New York City Campaign Finance Board (“CFB”) and the New York State Office … of Children and Family Services (“OCFS”). In the 2009 campaign for the City Council seat he now holds, Wills …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-nyc-councilman-ruben-wills-public