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Opinion 88-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Authority To Institute (by town to challenge establishment of private landfill) TOWNS -- Powers and Duties (acceptance … Whether the town can accept a gift of money from the citizens group to help defray legal expenses …
https://www.osc.ny.gov/legal-opinions/opinion-88-19New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… in connection with a scheme to defraud the New York State Medicaid program of millions of dollars. Raja and Alam were … a felony complaint which alleges that between February 1, 2020 and August 30, 2024, in the Town of New Windsor, and … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… in connection with a scheme to defraud the New York State Medicaid program of millions of dollars. Both were remanded … filed and statements made in court, between February 1, 2020 and September 30, 2024, in the Town of New Windsor, and … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudOpinion 89-60
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Building Inspector (engaged in private business of performing home inspections) GENERAL … 805-a(1)(b), (c): Although a building inspector engaged in the private business of performing home inspections for …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 97-3
… taxes (see McKinney's 1993 Session Laws of New York, pp. 2699, 2910). In general, the provisions of chapter 602 …
https://www.osc.ny.gov/legal-opinions/opinion-97-3DiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… County District Attorney Jason Schmidt announced the indictment and arrest of Mark Woods, the former longtime treasurer of the City of Dunkirk, for public corruption, grand larceny and … County District Attorney Jason Schmidt announced the indictment and arrest of Mark Woods the former longtime …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityOversight of Adult Care Facilities
… oversees adult care facilities to ensure quality of care and safety for residents. The audit covered the period from … older, need assistance with activities of daily living, and have multiple health conditions. In 2023, there were 534 … through regular inspections every 12 to 18 months and complaint investigations. DOH reports the results of its …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesMotor Vehicle Theft and Insurance Fraud Prevention Program
… charged to the Program. Specifically: The Board hasn’t complied with the Law’s governance provisions, particularly … present – allow Program business to be done. The Board didn’t have the 12 members required by Law for any of the 4 years ended December 31, 2021. The Board didn’t hold a minimum of four meetings in 2019, 2020, and …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programDiNapoli Releases Report on Local Roads
… Local governments across New York State spent $2 billion on road maintenance, repairs and upgrades in local fiscal … P. DiNapoli. Some local communities put road projects on hold during the pandemic, but an influx of federal money … are mostly state and federal highways. The study focuses on areas outside New York City. DiNapoli urged state and …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-report-local-roadsDiNapoli: Technology Changing How Local Governments Serve Residents
… of its Smart City Project. “New technologies are reshaping how local government services are delivered. Local officials … to cut lighting expenses and provide greater internet access. The initiatives underway in Schenectady are a model for others to follow, and I commend Mayor McCarthy and the Schenectady City Council for …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 92-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on county fairgrounds) LICENSING AND REGULATORY POWERS -- … may not impose a licensing fee for concerts to be held on county fairgrounds during the running of the fair, even if …
https://www.osc.ny.gov/legal-opinions/opinion-92-20DiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… New York City is projecting a $3.4 billion surplus for city fiscal year (FY) 2021 because of … unemployment rate of 6.3 percent. At the same time, demand for social safety net services has shot up, with significant … $1.4 billion in agency needs in FY 2021, most of which is for costs associated with COVID-19 and for unplanned special …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… $23.2 billion in pretax profits for the first half of 2024 were a dramatic 79.3% increase over the same period … P. DiNapoli’s annual report examining the performance of New York City’s securities industry. “After record years … that pose risks to the industry in the final months of 2024 that my office will be monitoring closely.” …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearState Health Department Should Improve Enforcement of Nursing Home Violations
… York state government is finally listening. It is decades overdue, and indeed, this should just be the first step …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… with an additional four-percent interest, similar to a certificate of deposit. After waiting for two years, the … victims thought they were investing in something like a certificate of deposit with a guaranteed interest rate, …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationOpinion 88-18
… on the issues discussed in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE LAW, §2-234(1)(c): A newly … Concerning how mortgage tax moneys distributed to your town pursuant to Tax Law 2613 …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 89-53
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign … Concerning how foreign fire insurance tax moneys should be allocated to each …
https://www.osc.ny.gov/legal-opinions/opinion-89-53DiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… Administration to strengthen safety measures to prevent oil spills and other hazardous accidents on New York’s railways and require oil transporters to carry sufficient insurance to cover … associated with major rail accidents. “The potential for oil train accidents demands that we take every measure to …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersOpinion 99-16
… or statutory amendments that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Defense and … -- Terms and Conditions (indemnification provision in custodial bank agreement) TOWNS -- Powers and Duties … superseded to the extent it may be inconsistent. This is in response to your inquiry concerning the propriety of an …
https://www.osc.ny.gov/legal-opinions/opinion-99-16XVI.3.B Fund Accounting – XVI. Financial Reporting
… State Laws. Equitable title to fund assets does not pass to the State by virtue of the custodial role. This fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accounting