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Opinion 97-6
… 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is … by the county governing board to be necessary to properly house the system and to assure effective operation and … determine that the construction is necessary to properly house the E911 system and to assure effective operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Standard Work Day Resolution for Employees (RS2418)
For NYSLRS employers to create a resolution establishing the standard working day for employees.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs2418.pdfOpinion 90-49
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (improvement district … DISTRICTS -- Commissioners (compensation) WORDS AND PHRASES -- "Per day" (for purposes of compensation to … of delegated duties. The notion of service does indeed import a measure of activity not wholly nominal and …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Opinion 88-41
Whether the town may purchase instructional equipment to be used by a private nonprofit organization in presenting fire prevention programs to town residents
https://www.osc.ny.gov/legal-opinions/opinion-88-41Financial Outlook for the Metropolitan Transportation Authority - June 2009
The Governor and State Legislature have taken important steps to stabilize the operating budget of the MTA and to fund its next five-year capital program.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2010.pdfContracts for Personal and Miscellaneous Services (Follow-Up)
… report, issued on July 19, 2011, determined that the Port Authority of New York and New Jersey (Port Authority) generally did not have …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/contracts-personal-and-miscellaneous-services-followOverpayments for Medicare Part C Coinsurance Charges (Follow-Up)
… included in our initial audit report, Overpayments for Medicare Part C Coinsurance Charges (2011-S-33). Background … Plan. Many Medicaid recipients are also enrolled in Medicare Part C. Under Medicare Part C, managed care plans (also known as Medicare … included in our initial audit report Overpayments for Medicare Part C Coinsurance Charges …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/overpayments-medicare-part-c-coinsurance-charges-followCongregate Meal Services for the Elderly (Follow-Up)
… not determine whether either the proposed costs submitted by sponsors or the proposed number of meals were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/congregate-meal-services-elderly-followOpinion 93-14
… County , 235 AD 566, 258 NYS 690; see also 1988 Opns St Comp No. 88-30, p 56; 1987 Opns St Comp, No. 87-64, p 96; 1979 Opns St Comp No. 79-521, unreported; 10 Opns St Comp, 1954, p 46; …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 90-15
… -- Police Department (establishment of position of deputy town police commissioner) TOWN BOARD -- Powers and Duties (establishment of position of deputy town police commissioner) LOCAL LAWS -- Abolition and … Positions and Departments (establishment of position of deputy town police commissioner) -- Procedural Requirements …
https://www.osc.ny.gov/legal-opinions/opinion-90-15State Agencies Bulletin No. 922
… of residence. This initiative is currently limited to the counties of New York City (New York, Richmond, Kings, Queens … NPAY708 “New York City County Field Mismatch” and NPAY709 “NYC Reportable Wage Zip Code Identification”. All employees … determine if the address lies within New York City. The United States Postal Service website found at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… disadvantaged and/or have special health care needs. For dental care, the State's Medicaid program requires care to … ended March 31, 2011, Medicaid paid about $321 million for dental claims. From January 1, 2007 through June 8, 2011, … Department of Health: Inappropriate Medicaid Billings for Dental Restorations (2007-S-71) Department of Health: …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsOpinion 2010-1
… Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND … park trust moneys to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) VILLAGE … the dedication of park land constitutes an unauthorized "tax" or an "illegal taking." …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1NY State Comptroller DiNapoli Statement on Facebook CEO Mark Zuckerberg’s Congressional Testimony
… proliferation of sexual harassment, hate speech and fake news from its platform. The company has already suffered a drop in value … sexual harassment and violence from being posted to its platform. The proposal will be subject to a shareholders’ …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-facebook-ceo-mark-zuckerbergs-congressional-testimonyDiNapoli: Florida Man Sentenced to Pay Full Restitution for His Theft of Nearly $80,000 in His Deceased Father's NYS Pension Payments
… son of a state pensioner from Long Island was sentenced to five years’ probation and ordered to pay full restitution … son of a state pensioner from Long Island was sentenced to five years probation and ordered to pay full restitution …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-florida-man-sentenced-pay-full-restitution-his-theft-nearly-80000-his-deceased-fathers-nysSection 21 (L) Election Form (RS5379)
For NYSLRS Tier 1 & 2 members (and Tier 3 & 5 PFRS members who are non-contributory) to request to make voluntary contributions to NYSLRS for an annuity.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5379.pdfMedicaid Payments for Excessive Dental Services (Follow-Up)
… included in our initial audit report, Medicaid Payments for Excessive Dental Services (Report 2009-S-46). Background … issued on August 16, 2010, examined Medicaid payments for routine dental services, such as cleanings and oral … that if the Department adjusted its Medicaid fees for these services to the averages of other comparable …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/medicaid-payments-excessive-dental-services-followMedicaid Payments for Medicare Part A Beneficiaries (Follow-Up)
… made in our audit report, Medicaid Payments for Medicare Part A Beneficiaries (2009-S-36). Background Our … 20, 2010, examined whether Medicaid made overpayments for recipients who were also enrolled in Medicare Part A. … Medicare Part A provides supplementary medical insurance for inpatient care in hospitals, post-hospital nursing home …
https://www.osc.ny.gov/state-agencies/audits/2014/04/04/medicaid-payments-medicare-part-beneficiaries-followOpinion 94-13
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- … our view that section 207-a(6) confers implied authority on municipalities and fire districts to adopt reasonable …
https://www.osc.ny.gov/legal-opinions/opinion-94-13DiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… risk of homelessness avoid entering shelters and apply for rent subsidies, enabling them to remain in the community. … The audit also found landlords who continued to receive rent payments for uninhabitable apartments, increasing costs … Worst Landlord Watchlist who continued to receive rent payments through the program. Improper Payments: DSS …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costs