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Opinion 89-54
… a town provides water improvements pursuant to Article 12-C of the Town Law, a capital reserve fund may be … of a type of improvement provided pursuant to Article 12-C of the Town Law. Under Article 12-C of the Town Law (§209-q, et seq .), a town may provide …
https://www.osc.ny.gov/legal-opinions/opinion-89-54DiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… from the Village. “Nancy Berger is accused of stealing funds from the Village of Norwood, a violation of her … Attorney Pasqua. Berger is accused of stealing the funds between 2018 and 2022 by writing Village checks to …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-village2013 Year End Report
The objective of our examination was to determine whether payment requests payments to claimants and medical providers from the Workers Compensation Boards
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportEstimated Invoice
… earnings reported to NYSLRS by your organization during State Fiscal Year April 1, 2024–March 31, 2025 (SFY 2024–25). … determined cost shown as a percentage. The Regular Pension Contribution refers to your estimated required … to ensure proper funding for the Common Retirement Fund, which holds and invests the money used to pay for your …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… In a turnaround from the fiscal crisis it faced a year ago, the Metropolitan Transportation Authority (MTA) … the MTA faced a $600 million budget shortfall for the year with gaps of more than $1 billion in 2024 that could … the MTA has balanced budgets throughout its five-year financial plan through 2027. MTA projects its overall …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backOpinion 89-29
… §72-h; VILLAGE LAW, §1-102(1): A village may acquire a parcel of property to exchange for property owned by a … of the Department of the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks … the village. Here, the village does not presently own the parcel that it intends to exchange with the federal …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 93-25
… under the mistaken belief the right-of-way was a village street may not continue to provide such lighting unless the … right-of-way if the right-of-way has become a village street by prescription or public use. The village's provision … 806; Catskill v DeCicco , 2 Misc 2d 942, 147 NYS2d 756; 21 Opns St Comp, 1965, p 450). The provision of lighting may …
https://www.osc.ny.gov/legal-opinions/opinion-93-25IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… and 546 Real Property Law Claims, Awards, Judgments, and Settlement Agreements Business Units are to use the following … or arbitrator, a final judgment issued by a court, a settlement agreement reached by an agency and another party … under a collective bargaining agreement is pending, or a settlement agreement reached by an agency and another party …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesComptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… the assistance of MFCU Civil Enforcement Chief Carolyn Ellis. MFCU is led by Director Amy Held and Assistant Deputy … Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-ownerComptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme
… of MFCU Civil Enforcement Division Chief Carolyn Ellis. MFCU is led by Director Amy Held and Assistant Deputy … Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaidPublic Health – 2021 Financial Condition Report
… (DOH) Medicaid enrollment rose by 521,805 (8.4 percent) to 6.7 million in SFY 2020-21 during the COVID-19 pandemic, the … 20.2 percent of eligible recipients, but accounted for 55.6 percent of DOH Medicaid claims costs. Pandemic Boosts … Plan increased by $696 million (17.8 percent) to $4.6 billion. In SFY 2020-21, federal funds covered 98.6 percent …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthVillage of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… Office of General Services contracts. The Board did not verify that the Village received State contract pricing for … Establish procedures to ensure that Village officials verify that the price charged by a vendor awarded a State …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure … (the Chair’s spouse) is employed as a part-time sales representative. The Treasurer has not filed the annual update …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315DiNapoli & A.G. Schneiderman Announce Arrest of Upstate Woman for Theft of over $67K in NYS Pension Benefits, $19K Welfare Fraud
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman announced today the unsealing of a five-count indictment charging Tammy Banack, a resident … said State Comptroller DiNapoli. "I thank Attorney General Schneiderman for partnering with us to find and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-ag-schneiderman-announce-arrest-upstate-woman-theft-over-67k-nys-pension-benefits-19kComptroller DiNapoli & A.G. Schneiderman Announce Felony Conviction of Upstate Woman for Pension Fraud and Welfare Fraud
… of monthly pension benefits via direct deposit to a joint bank account she held at Citizens Bank with Tammy Banack. Rosemary Banack died on … 2009. Tammy Banack concealed Rosemary Banack's death from Citizens Bank and the Retirement System, in order to maintain …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-felony-conviction-upstate-woman-pension-fraud-andAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public … direct loans) and the proper accounting treatment for each loan type: Long Term Leverage Loans (Approximately 95% of the … of Funds: The local government in applying for the loan from EFC must pass a resolution authorizing the issuance …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsCompliance With Executive Order 111 – Agency Energy Efficiency Goals and Practices
… a newly established Central Management and Implementation Team, in their efforts to implement and comply with these new … indirectly assist ASEs in meeting their energy reduction goals, but was deficient in its oversight and monitoring of … assist ASEs and the Central Management and Implementation Team in their efforts to comply with the new Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2013/10/17/compliance-executive-order-111-agency-energy-efficiency-goals-and-practicesOpinion 2006-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (exchange of … it under the contract to purchase and own ambulances used in connection with the provision of services under the … the town in question, had been authorized by special act to establish ambulance districts (see, e.g., L 1978, ch …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7IV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… of their duties. 50105 Regular Employee – Standby Pay Additional compensation authorized by the Director of … pay, pay differentials and other negotiated payments. Holiday/Overtime Compensation Holiday compensation means additional compensation for time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-service