Search
Opinion 88-55
… Duties (submission of books and records for audit) FIRE PROTECTION AND PREVENTION -- Contracts (requiring submission … to receipt and expenditures of the proceeds from fire protection contracts and fund raising to the village board … make such a requirement a condition to entering into fire protection contracts for outside service or to allowing the …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 2000 - 13
… that bear on the issues discussed in the opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a second company unless he or she first … fire department who seeks membership in a second volunteer company has automatically vacated membership in the first …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… issues with medical records provided by a physician, Dr. Riaz Ahmad, to support his Medicaid claims. Our review of a sample of Dr. Ahmad’s medical records found they contained inadequate … of care should another physician be required to treat Dr. Ahmad’s patients. Due to the deficiencies in Dr. Ahmad’s …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selectedFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… Program The State Commission of Correction (Commission) is responsible for oversight of all 511 correctional … and 446 county and local facilities. The Commission is charged with both the periodic inspection of all …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followTown of Patterson - Recycling Center Cash Receipts (2019M-237)
… complete report - pdf] Audit Objective Determine whether Recycling Center (Center) cash collections were adequately …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Opinion 88-56
… and duties exception) GENERAL MUNICIPAL LAW, §§800(3)(c), 801(1), 802(1)(b): A fire district commissioner, who … and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any … permit to an electrical utility where decisive votes were cast by board members who were employees of the utility …
https://www.osc.ny.gov/legal-opinions/opinion-88-56New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
… information. Civil Service provides Empire with a daily update file of NYBEAS changes, and Empire also has …
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesMedicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Report 2017-S-36 ). About the Program The … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followOpinion 88-44
… the provisions of Article 18, General Municipal Law, §803 nonetheless generally requires that the interest be … proceedings. Disclosure is not required under section 803 in the case of an interest in a contract which is not … subdivision two of section 802 (General Municipal Law, §803[2]). Based on the foregoing, the board member is deemed …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Area #5 – Malware Protection – Information Technology Governance
… that are designed to harm computer systems. These programs can wreak havoc on both systems and electronic data by, for … such as USB flash drives and digital cameras, and turn off the AutoPlay 13 feature for such devices. 13 A feature …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… Irondequoit and Newburgh; as well as the village of Johnson City. “When seized property is missing, it can … documentation. Six law enforcement agencies (Hamburg, Johnson City, Madison County, Newburgh, Troy and Watertown) had vehicles listed in …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyOpinion 95-6
… 1662-a, 1803; STATE FINANCE LAW, §99-a: A suburban town is entitled to all fines and penalties imposed and collected … of traffic control signals. A suburban town also is entitled to all fines and penalties imposed and collected … speed limits and "traffic controls". Specifically, you ask what portion of those fines belong to the town. Initially, we …
https://www.osc.ny.gov/legal-opinions/opinion-95-6West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… or implement compensating controls to safeguard funds, and review records and reports to detect discrepancies. The … Summary The Board did not have the necessary information it needed to help ensure that the Department’s financial … rules and standard operating guidelines (bylaws) and written purchasing policy related to disbursements. In …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… (SED) found many local school districts maintain waitlists for services because there are not enough providers, and … development, and delays can have long term consequences for their academic futures,” DiNapoli said. “Too many … that responded to an audit survey, 83% said they have a waitlist for services. In site visits to an additional 40 …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… in WCHA funds, and Katherine (Katie) Pais, Hoffman’s mother and former WCHA consultant, for aiding in and … DiNapoli said. “Thanks to the partnership between my office, Jefferson County District Attorney Kristyna S. … with disabilities, from 2016 to 2021. Pais, Hoffman’s mother, was hired by the WCHA board and served as accounts …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000Comptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … under the Operation Integrity partnership of the Attorney General and Comptroller which has resulted in dozens … York City Conflicts of Interest Board is a serious crime,” Attorney General Schneiderman said. “My office’s partnership …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heDiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… Utica Mayor and UCSD School Board President Louis LaPolla for allegedly using taxpayer funds to pay for political campaigns and a non-school related fundraiser. … and the State Police they will now be held accountable for their crimes.” District Attorney McNamara said: “I echo …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorDiNapoli: Property Tax Exemptions Top $450 Billion
… In this category, the state's School Tax Relief program (STAR) – which applies to a large portion of owner-occupied … outside of New York City – represents the majority share. STAR accounted for 2.4 million partial exemptions in 2016, … of all exempted value. However, unlike other exemptions, STAR creates no direct additional burden on other local …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionMedicaid Program – Improper Episodic Payments to Home Health Providers
… be pro-rated based on the number of days of care on the claim or may be a full payment for certain circumstances – … The CHHA billed Medicaid using an incorrect discharge status code of “Discharged to Home or Self-Care” on the claim. If the provider used the correct discharge code, the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersNYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… towards employees and pressured employees to perform sex acts, yet failed to investigate or hold him accountable. … visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directors