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Opinion 93-28
… (CHIPs moneys subject to section 284 agreement) MUNICIPAL FUNDS -- Highway Fund (CHIPs moneys subject to section 284 …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… and business reasons (no Department of Motor Vehicles [DMV] hits and no DMV agreement). E-Z Pass violations that have unpaid tolls … could not always be processed, resulting in potential lost revenue of $2.4 million. Additionally, TBTA’s contracted …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… Audits/Reports of Interest State Education Department: The Norman Howard School - Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… ridership in 2026. According to the MTA’s fall 2022 rider survey , 41% of subway riders said they use transit less than … of 2023 compared to last year. The fall 2022 customer survey showed a 9% improvement in subway riders’ satisfaction … as the number of overall trains to the Central Business District rose. The MTA has to balance the changes it makes to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backSOMOS 2026: Important Information for New Yorkers
… Impact: New York State Farming and Agriculture , January 2026 Federal Impact: Higher Education , October 2025 Tax … Tuition Assistance Program Still Meeting Need? , February 2026 Violent and Disruptive Incidents and Bullying in New York Schools , February 2026 School Districts: Lead in Water: Testing and Reporting …
https://www.osc.ny.gov/somosDiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… of Agriculture and Markets can do more to detect the diseases and parasites that destroy bee colonies. Agriculture … from a prior database that had either never been inspected or had not been inspected in the five years prior to December … Auditors found that the Department had not established or publicized a tolerance level for Varroa mites. Also, in …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programOpinion 91-58
Whether a city may conduct an advisory referendum on the question of whether to grant site plan approval and a favorable determination as to consistency with the local waterfront revitalization program for a tiretoenergy facility sought to be located at a particular site within the city
https://www.osc.ny.gov/legal-opinions/opinion-91-58Opinion 2005-4
… insurance reserve fund) GENERAL MUNICIPAL LAW §§6-m, 6-p; EDUCATION LAW §§1804(6)(c), 1951: A BOCES is … voter approval under section 1951, the BOCES calls a voter meeting and submits the proposition to the qualified voters … §1951[2][a]). Public notice of the time and place of the meeting must be provided once a week for the four weeks prior …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4TheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by TheraCare … properly calculated and adequately documented pursuant to the State Education Department's Reimbursable Cost Manual … Background TheraCare provides special education services to children between the ages of three and five who live in …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualOpinion 88-75
… be very costly, as well as time consuming, to the city for a new lawyer from the prior firm to become expert in the … part, depends upon what powers and duties are prescribed for the city attorney in the city charter. However, we note … powers and duties of a municipal attorney, we will assume, for purposes of this inquiry, that you possess such powers or …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Circle of Friends – Compliance With the Reimbursable Cost Manual
… To determine whether the costs submitted by Circle of Friends on its Consolidated Fiscal Reports (CFRs) were … the fiscal year ended June 30, 2013. Background Circle of Friends provides preschool special education services to … RCM. For the fiscal year ended June 30, 2013, Circle of Friends claimed about $1.1 million in reimbursable expenses …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including … between the ages of three and five years. Pursuant to the State Education Law, providers such as Bright Start are … SED’s requirements. Other Related Audit/Report of Interest State Education Department: The Norman Howard School - …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… were transferred by Rosas from the city’s festivals bank account, which he controlled, to his personal bank account. Although Rosas visited his mother’s home in Puerto … of the funds, he could produce no receipts, nor could he account for the money collected. As Festivals Coordinator, …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… in the Fourth Degree in connection with a scheme to defraud the New York State Medicaid program of millions of dollars. Both were remanded to Orange County Jail in lieu of $1,000,000 cash bail, … Conspiracy in the Fourth Degree. Manojkumar was remanded to Orange County Jail without bail. Two corporations, Unique …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudLaSalle School – Compliance With the Reimbursable Cost Manual
… audited. Key Findings LaSalle claimed $433,968 in personal service and other than personal service costs (OTPS) that were unnecessary, unallowable, or … staff travel, $3,005 in inadequately documented credit card purchases and ineligible credit card fees, $1,750 in …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualXI.2.A Thresholds – XI. Procurement and Contract Management
… above under “OSC Approval Thresholds.” For information on OSC prior approval of purchases from OGS centralized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsIncarcerated and Death Matches
… Purpose Our Office examined $1.4 billion in payments for more than 17 million in medical and other service charges … upon conviction of a felony shall be deemed ineligible for all benefits. Furthermore, NYSIF will not pay for medical and other service charges that occur subsequent …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesConflicts of Interest of Municipal Officers and Employees Poster
Read Sections 800-809 of the NYS General Municpal Law
https://www.osc.ny.gov/files/local-government/publications/pdf/gmlposter.pdfPersonal Privacy Protection Law Release Form Instructions - AC 3216
Personal Privacy Protection Law Release Form Instructions - AC 3216
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3216-instruction.pdfDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… its efforts to enforce the Dignity for All Students Act.” An audit released by DiNapoli in October 2017 found … some critical requirements of the Dignity for All Students Act (DASA). Several schools lacked training and others made … school incident data available to the public on its website . DiNapoli previously recommended that SED take steps …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-act