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Opinion 88-63
… of certain moneys necessary for the operation of the civil defense auxiliary police within the county. You indicate that … auxiliary police unit was established. The New York State Defense Emergency Act (L 1951, ch 784, as amended, McKinney's … contained in New York City, create an office of civil defense (McKinney's Unconsolidated Laws, §9122[2]). Further, …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Opinion 88-4
… by a county for refreshments would be eligible for State reimbursement (see Social Services Law, art 5, title 2). …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 97-4
… in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of moneys to … of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt Firemen's Benevolent Association of the … of the death of his or her spouse. You ask whether the Volunteer and Exempt Firemen's Benevolent Association of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 91-61
… issues discussed in the opinion. FEES -- Bail Moneys (1% fee to fund an approved county alternatives to incarceration service plan) BAIL MONEYS -- Fees (1% fee to fund an approved county alternatives to incarceration … justice courts must collect the additional one per cent 1 fee on bail imposed under General Municipal Law in those …
https://www.osc.ny.gov/legal-opinions/opinion-91-61DiNapoli Releases Bond Calendar for Second Quarter
… Office of the State Comptroller. The full forward calendar can be obtained at: …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… provide goods and services to the State, and the Office of the State Comptroller’s Vendor Management Unit (VMU) does … the voucher using the following standard formats: Vendor Name Use CAPITAL LETTERS for the entity’s legal name. Do not enter a Doing Business As (DBA) name. Use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… guilty plea of former Village of Chatham Chief of Police Peter Volkmann following a joint investigation. As a result … guilty plea of former Village of Chatham Chief of Police Peter Volkmann following a joint investigation …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… costs allocation, there are certain other costs that can be allocated based on the costed labor allocation. These … phone, utilities, etc., virtually any other costs that can be reasonably allocated based on payroll data. Procedure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… OPWDD is responsible for certifying and regulating all residential facilities and providing guidance and best … of OPWDD’s mission is providing a safe environment for all staff, people receiving services, and families served in … OPWDD did not provide consistent oversight and guidance to all homes to ensure they were adequately prepared to manage …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… purchasable under Medicaid. Therefore, Medicaid’s current reimbursement policy does not limit the number of rental … under both FFS and managed care. By comparison, under Medicare—a federal health insurance program for people age 65 … of $8.6 million if DOH had adopted a similar policy to Medicare’s 36-month cap on oxygen equipment rental payments. …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up)
… at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Report 2024-S-12 ). About … development’s management, as outlined in Title 9 of the New York Codes, Rules and Regulations. Management … at Selected MitchellLama Developments Located Outside New York City Sunnyside Manor Unauthorized Bank Account …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-new-0State Agencies Bulletin No. 422.2
… the State payroll is confirmed one week prior to the check date. This allows sufficient time for the checks and … account. Agencies cannot use form AC230 , Report of Check Returned for Refund or Exchange, to process a paycheck … until the funds are successfully recovered or a Bank Check or Money Order is received. After paychecks are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4222-revised-direct-deposit-delete-and-reversalsOversight of Public Water Systems
… level, and amount of exposure. Department district offices and local health departments (for purposes of this report, we refer to the Department district offices and local departments collectively as “Offices”) conduct the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsAssertive Community Treatment Program
… Community Treatment (ACT) program to ensure that ACT provider teams are complying with requirements and that … more traditional mental health services. Currently, 78 ACT provider teams are licensed by the Office and operate … State to provide services for up to 5,000 recipients. ACT provider teams are required to conduct recipient assessments …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programCompliance With Outcome Reporting Requirements
… whether Empire State Development (ESD) meets legal and regulatory requirements to report on the outcomes of its … whether Empire State Development ESD meets legal and regulatory requirements to report on the outcomes of its …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… Transactions exempt from PBT include sales to federal, state, and local governments and sales of certain types of … imported or when diesel fuel is first sold or used in the State. Effective January 1, 2022, the MFT rate is 8 cents per … is imposed on gasoline and similar motor fuels. For the 2 State Fiscal Years ended March 31, 2021 and 2020, PBT …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … Program State government entities possess large amounts of valuable information on subjects such as health, business, … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followLead Contamination of State Armories
… Objectives To determine whether the Division of Military and Naval Affairs (DMNA) has implemented adequate controls to ensure all armories are tested for lead and are remediated where excessive levels are detected. The … on Soldiers’ shoes; through the heating, ventilation, and air conditioning system; and as a result of weapons …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesMitchell-Lama Vacancies (Follow-Up)
… cooperative developments with approximately 47,000 total apartments. Apartments in Mitchell-Lama developments tend to be desirable … consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure efficient turnover …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial report, Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Report … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-follow