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New York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… partnership to protect public funds and the Medicaid system." Hoovler said, “This investigation uncovered broad …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudOpinion 2001-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. CLAIMS -- Audit (necessity of vendor certification) TOWN BOARD -- Powers and Duties … to certify claims submitted for payment for the provision of goods and services …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Town of Jay – Records and Reports (2023M-22)
… report - pdf] Audit Objective Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and … and reports to manage the Town’s financial operations. Of the 15 asset and liability accounts we reviewed as of December 31, 2021 and October 31, 2022, five accounts were …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22DiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… ambulance funds to pay her personal utility bills, Direct TV Service and her husband’s membership to the New York State …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementOpinion 89-31
… of a city may bring a petition to remove an elected city official through recall election. Under such a procedure, a city official would be removed from office before the end of his … recognize the right of the electorate to remove an elected official by recall election have done so by means of a …
https://www.osc.ny.gov/legal-opinions/opinion-89-31DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … an estimated 8% of revenues from city funds in FY 2025. Economic Activity Fuels Weakness for Some Revenue … amid social distancing and stay-at-home policies. In FY 2025, the city estimates that fines and forfeitures grew 27% …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicOpinion 88-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Distribution by State Comptroller (fines for violations of Workers' Compensation Law) WORKERS' COMPENSATION LAW, … Concerning the provisions of subdivision two of section 52 of the Workers Compensation …
https://www.osc.ny.gov/legal-opinions/opinion-88-3DiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… of the Greenburgh-Graham Union Free School District were arrested on corruption charges for allegedly stealing school … Rockland County, and Surendra Kumar, 47, of Yonkers, were arrested today by the Westchester County District Attorney’s … of the GreenburghGraham Union Free School District were arrested on corruption charges …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… event or (ii) the date the qualified non-travel expense is incurred. It should detail all expenses incurred for the … must be submitted for all expenses whether the employee is receiving reimbursement, receiving no reimbursement, or … expenses incurred or expenses for which the employee is entitled through collective bargaining agreements. There …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionOpinion 98-13
… Section 255(1) further provides that a town may acquire real or personal property for library purposes. A public …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… hold a hearing to review and redetermine an application for retirement allowance or other benefit provided by the … and procedures under which such hearings will be held; it is, therefore, hereby Determined That the following rules … be defined as the first scheduled hearing at which the official record of the case is opened by the hearing officer. …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… The Executive Budget for State Fiscal Year (SFY) 2021-22 relies on a range of … balances and increased borrowing — demonstrating the need for significant federal aid, according to an initial analysis … analysis noted that federal funds are being used to pay for operating expenses typically covered by the General Fund, …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetTier Status – Article 14 Benefits
… employer offers the one-year final average salary benefit for your employee group; or Are employed by the City of … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusMore About This Retirement Plan – New Career Plan
… These benefits are provided by Sections 375-h and 375-i of the New York State Retirement and Social Security Law … York State Legislature. PFRS members employed by the city of Yonkers who joined July 1, 2009 through January 8, 2010 … and Local Retirement System, headed by the Comptroller of the State of New York, administers these plans. Our main …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … 1, 2016 through October 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is … paid for employee benefits are accurate and seek recovery of inappropriate payments. Periodically review accrued leave …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over … The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialGates-Chili Central School District - Financial Management (2019M-53)
… insurance reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased real property taxes by … estimates for revenues and appropriations and the amounts of fund balance and reserves that will be used to fund … District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Opinion 94-13
… in the opinion. PAID FIREFIGHTERS -- Disability Benefits (procedure to terminate for engaging in prohibited employment) … FIRE PROTECTION AND PREVENTION -- Disability Benefits (procedure to terminate for engaging in prohibited employment) … the retirement of a firefighter under any available procedure including, but not limited to, the circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 90-15
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (establishment of position of deputy town … Whether a town board of a town which has established a police department and has appointed the town supervisor as … commissioner pursuant to Town Law 150 may appoint a deputy police commissioner to act in the absence or inability of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 2004-7
… the tax levy procedures set forth in Village Law §11-1118, for the enforcement of delinquent water user charges against … make connections with mains and reservoirs of the village for the purpose of drawing water therefrom, and "fix the … permit the use of water under that section if the supply for the village and its inhabitants would thereby become …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7