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Islip Fire District – Disbursements (2020M-9)
… pdf ] Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and the District’s policies. Key Findings The Board: Made an inappropriate payment for medical expenditures … Determine whether disbursements were made in compliance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Opinion 88-64
… AUTHORITIES -- Officers and Employees (employee health and dental benefits) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (health and dental benefits for housing authority employees) MUNICIPAL … public housing authority to provide employee health and dental benefits) INSURANCE -- Health Insurance (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 95-20
… Whether a surrogate's court should charge a petitioner one filing fee or separate filing fees for each type of relief sought in a single proceeding seeking … your letter requesting our opinion as to whether more than one filing fee should be paid in a proceeding in Surrogate's …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 92-11
… that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability … Whether a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may …
https://www.osc.ny.gov/legal-opinions/opinion-92-11New York State Comptroller DiNapoli and District Attorney Kindlon: Siblings Indicted for Stealing State Rent-Relief Funds
… that they were not entitled to. Based on the complaint, a joint investigation was launched by DiNapoli’s office and the … found that Mahtani and Melwani jointly purchased a condo in Brooklyn for $1.6 million in 2018. In February 2021, … to OTDA claiming that Melwani was Mahtani’s tenant for the condo and further claimed that Melwani owed Mahtani back rent …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-and-district-attorney-kindlon-siblings-indicted-stealing-stateThree Indicted in Multi-State Prescription Fraud Ring
… Ciera Washington, age 35, of the Bronx, New York; Raven White, age 35, of the Bronx; and Bryan Otero, age 36, of Wood-Ridge, New … Ciera Washington age 35 of the Bronx New York Raven White age 35 of the Bronx and Bryan Otero age 36 of WoodRidge New …
https://www.osc.ny.gov/press/releases/2025/08/three-indicted-multi-state-prescription-fraud-ringOpinion 88-50
… to ordinary efficient operating condition after decay and injury. You ask whether a village may use moneys in a capital … between "repair" and "reconstruction". In 4 Opns St Comp, 1948, p 415, we concluded that "repair" means "to …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Cost-of-Living Adjustment
… A Cost-of-Living Adjustment (COLA) is a permanent annual increase to your pension to help offset the impact of … Once you are eligible , you automatically receive a COLA increase each September. How COLA is Determined In … or more than 3 percent annually. This Year’s COLA Increase The COLA for September 2025 through August 2026 is …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingJoint Investor Statement on The President's Actions on Travel & Immigration
On January 27, 2017, President Donald J. Trump issued an Executive Order suspending the entry of all refugees to the United States for 120 days.
https://www.osc.ny.gov/files/press/pdf/immigration-statement.pdfDiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… Scarborough, 69, of Queens, New York, was sentenced today to 13 months in prison and two years of supervised … Thomas P. DiNapoli, United States Attorney Richard S. Hartunian of the Northern District of New York, New York … he repeatedly lied about when he had been in Albany to line his pockets. We hope that this prosecution helps bring …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsOpinion 89-2
… that bear on the issues discussed in the opinion. HEALTH AND HEALTH SERVICES - Municipal Nursing Homes (participation in … homes pursuant to a group purchasing program) PUBLIC HEALTH LAW, §2803-a; GENERAL MUNICIPAL LAW, §103(8): A … contracts and arrangements entered into pursuant to Public Health Law 2803a is applicable to a county nursing home …
https://www.osc.ny.gov/legal-opinions/opinion-89-2DiNapoli: Bullying and Drug-Related Incidents in Schools on the Rise
… these categories includes only secondary schools (middle, junior, junior/senior high and senior high schools). Many Schools …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-bullying-and-drug-related-incidents-schools-riseXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… process by providing for regular, centralized public notice of state agency and public authority intentions to … of 15 business days must elapse between publication of the notice and the date on which a bid or proposal is due, except … shall not approve a procurement contract, unless notice of that contract first has appeared in the newsletter, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesOpinion 88-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of park land. Although we were unable to locate a court decision specifically addressing the issue of … of property as condition to issuance of permit to rebuild house on property did not relate to the purpose of the land …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Opinion 98-17
… 330 NYS2d 569 affd 32 NY2d 894, 346 NYS2d 814; Valente v NYCHA , 201 Misc 24, 109 NYS2d 883; Ciulla v State , 191 Misc …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Opinion 2007-1
… CONTRACTS -- Contracts Not Requiring Bidding (paratransit services) -- Policies and Procedures (request for proposals process for paratransit services) -- Professional Services (paratransit services) GENERAL … Whether the procurement of paratransit services by a county falls within the professional services …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1XII.4.A Vendor Requests for Payment – XII. Expenditures
… to the Office of the State Comptroller (OSC) with each claim stating (i) the claim is just, true and correct, (ii) the State has not paid any part of the claim, and (iii) the balance stated on the claim is actually … to the Office of the State Comptroller OSC with each claim stating i the claim is just true and correct ii the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentEmployee Incentive and Bonus Payments
… if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were warranted, supported, … Public Authorities Law §3626 to manage the Erie County Medical Center health network. Between January 1, 2013 and … if incentive and bonus payments made by the Erie County Medical Center Corporation were warranted supported and …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsTown of Carmel - Procurement (2019M-179)
… complete report - pdf] Audit Objective Determine whether Town officials procured goods and services according to the … a clear method for procuring professional services. The Town procured professional services from 16 providers with … totaling $870,909 without competitive methods. The Town did not obtain the required number of quotes for 34 …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179