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Opinion 88-70
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Advisory (fluoridation of … GENERAL MUNICIPAL LAW, §6-c(8): LOCAL FINANCE LAW, §34.00: In the absence of express statutory authority, a city may not … resolutions or expenditures from capital reserve funds in connection with the improvements may be subject to …
https://www.osc.ny.gov/legal-opinions/opinion-88-70DiNapoli Proposes More Transparency for Fire Protection Costs
… lead to lack of civic understanding, limited participation in budget hearings and special elections, and not enough … notes: As of December 2015, there were 886 fire districts in the state. All 62 cities and many of the state's villages … approximately 1,200 fire officials across the state in the last three years on financial matters. For a copy of …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsOpinion 91-28
… or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund … whether a village board of trustees may use surplus moneys in the village's water fund for sewer or other general … refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Contracts for Personal and Miscellaneous Services (Follow-Up)
… Purpose To determine the extent of implementation of the four … Authority’s (MTA) constituent agencies are required to determine whether services can be provided in-house before proceeding to contract, the agencies were not required to maintain … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followRebates and Discounts on Physician-Administered Drugs (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Rebates and Discounts on … are administered to patients by a medical professional in an office setting. To reduce Medicaid costs for … cost. Key Findings Department officials made progress in addressing the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/rebates-and-discounts-physician-administered-drugs-followUnder Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Report … net available monthly income. Many Medicaid nursing home recipients have income from Social Security, pensions … and other sources to offset the cost of their nursing home care. This is referred to as net available monthly …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidCVS Health – Temporary Holding Account Rebate Revenue
… to eligible prescription drug claims maintained in CVS Health’s temporary holding account. Our audit covered … for the period January 1, 2014 through December 31, 2018. In accordance with the contract, CVS Health was required to … period, Civil Service received more than $1 billion in commercial drug rebates (rebates exclusive of Medicare …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Background The Frontier Central School District is located in the Towns of Hamburg and Eden in Erie County. The District is governed by an elected … is a dangerously low level. Approximately $5.3 million in workers’ compensation reserve funds were inappropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesTown of Ballston – Water Fund Financial Operations (2012M-258)
… 31, 2011. Background The Town of Ballston is located in Saratoga County and has a population of approximately … year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon reviewing the general ledger … of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, the Town recorded a fund …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… March 31, 2024, the Fund had 42.85% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds and mortgages (22.26%), private equity … Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the assets …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24DiNapoli Orders Divestment of Russia Holdings
… York State Comptroller Thomas P. DiNapoli, sole trustee of the New York State Common Retirement Fund (Fund), today … and continued his prohibition of any further investments in them. On March 1, following Russia’s invasion of Ukraine, DiNapoli announced the Fund would freeze all new investments in Russian …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsState Comptroller DiNapoli Releases School District Audits
… found that 123 items, totaling $76,425, were not recorded in the district’s inventory records. Officials could not … tested: a laptop and two cameras, totaling $1,444. In addition, the last comprehensive physical inventory count was conducted in 2003. Putnam Central School District – Fund Balance …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Massapequa Union Free School District Ossining Union Free School District Pine Bush Central School District and the Stillwater Central School District
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1DiNapoli: Pharma Company Agrees To Bar Its Drugs From Use In State Executions
… York State Comptroller Thomas P. DiNapoli announced that in response to a Common Retirement Fund shareholder … is taking action to prevent its products from being used in lethal injection executions and is asking any states that … to return them. The company detailed its new policy in a letter to DiNapoli’s office. As a result of Akorn’s …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-pharma-company-agrees-bar-its-drugs-use-state-executionsElectronic Fund Transfer Instructions
… and/or penalties. TEST – test payment only if required from your banking institution or company. Monies remitted as test payments must be deducted from the remittance for the report. LS (Lump Sum) – Use this …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsOvertime Limits for Tier 6
… Security Law limits the amount of overtime pay included in the calculation of your final average earnings (FAE) , … For Tier 6 members the amount of overtime included in the calculation of your final average earnings which is …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Gates Fire District – Audit Follow-Up (2024M-10-F)
… Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Gates Fire District – Board Oversight of Long-Term Planning (2024M-10), released in June 2024. The audit determined that: The Board of Fire … Fire Districts District progress as of September 2025 in implementing our recommendations in the audit report Gates …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… did not ensure required annual audits were completed and annual financial reports (AFR) 1 were filed in a timely … of the District’s records was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already between 1,220 and 124 days late. AFRs were …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fCity of Fulton – Audit Follow-Up (2021M-184-F)
… the City of Fulton’s (City) progress, as of June 2025, in implementing our recommendations in the audit report City of Fulton – Capital Projects (2021M-184), released in February 2022. The audit determined that City officials … assess the City of Fultons City progress as of June 2025 in implementing our recommendations in the audit report City …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fVillage of Cato – Audit Follow-Up (2023M-145-F)
… our recommendations in the audit report Village of Cato – Water Financial Operations (2023M-145), released in March … did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … effectively manage the financial operations of the water fund, establish adequate reserves and develop long-term …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-f