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Opinion 91-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Procedures (necessity for referendum) -- Refuse and Garbage (town refuse and garbage district collecting refuse … Whether pursuant to section 119o of Article 5G of the General Municipal Law a town board on …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 91-20
… contract with an ambulance service to provide service to supplement those services provided by the emergency rescue … contract with an ambulance service to provide service to supplement those services provided by the emergency rescue …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Churchville-Chili Central School District – Procurement (2025M-18)
… should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a … with New York State General Municipal Law (GML), requests for proposals, or written and verbal quotes, a well-planned … without favoritism. Specifically, officials responsible for purchasing did not: Advertise in the District’s official …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Village of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer (Village) officials pay salaries, wages and … regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … other separation-from-service benefits totaling $128,254. While calculations were available for the three employees to …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37DiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund’s (Fund) investment … New York State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Opinion 90-12
… an attorney, does not apply to court orders submitted to a county treasurer under CPLR 2607 for the payment out of moneys paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of … intended for some useful purpose ( Travelers' Ins. Co. v Louis Padula Co. , 224 NY 397, reh den 225 NY 638; Anderson v …
https://www.osc.ny.gov/legal-opinions/opinion-90-12DiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… law to recover all the funds the state is entitled to from bottlers and beverage distributors, according to an … law to recover all the funds the state is entitled to from bottlers and beverage distributors according to an audit …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billOpinion 91-58
Whether a city may conduct an advisory referendum on the question of whether to grant site plan approval and a favorable determination as to consistency with the local waterfront revitalization program for a tiretoenergy facility sought to be located at a particular site within the city
https://www.osc.ny.gov/legal-opinions/opinion-91-58Three 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 Jersey, have been arrested on an … Ciera Washington age 35 of the Bronx New York Raven White age 35 of the Bronx and Bryan Otero age 36 of WoodRidge New Jersey …
https://www.osc.ny.gov/press/releases/2025/08/three-indicted-multi-state-prescription-fraud-ringDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… protect the program’s integrity, and ensure New York is only paying Medicaid costs for its residents.” Medicaid …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateAudit Finds Construction Delays in Public Housing Program Across New York State
… funding recipients use change orders appropriately, cover only work within the project’s scope; and Ensure that …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateAdministration and Monitoring of Financial Assistance to New York City Businesses
… Objectives To determine whether the New York City Industrial Development Agency (NYCIDA) has … August 2021. About the Program NYCIDA was created by the New York City Council in 1974 “to promote the economic … NYCIDA provides financial assistance to companies in New York City through tax waivers of City and State sales and …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesDiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… Medicaid coverage and make every effort to help people renew their coverage in public and private plans. The state … levels.” Prior to the pandemic, states were required to renew coverage for people with Medicaid at least once a year … Plan public health insurance programs – have not had to renew their coverage due to COVID-19 public health emergency …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planDiNapoli Analysis Finds Sharp Decline in Homeless Veterans in New York
… accounted for 53% of homeless veterans in the state, but only 11.1% of the overall veteran population. In New York, …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-analysis-finds-sharp-decline-homeless-veterans-new-yorkComptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges Over Alleged Theft of $78,000 in New York State Pension Benefits
… C felony, in Albany County Court. Fitzpatrick is alleged to have stolen over $78,000 in pension benefits from the New … and I will continue our partnership to protect public money including the retirement funds that so many New Yorkers … defendant would face up to five to fifteen years in state prison. The Joint Task Force on Public Integrity is a …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-over-alleged-theft-78000-new-yorkSUNY Bulletin No. SU-337
… IIO), Intermittent Inconvenience with Shift (Earnings Code ISO) and/or Intermittent Weekend Shift (Earnings Code IWO) … receive overtime and payments using Earnings Codes IIO, ISO and/or IWO. Background When an employee works overtime and earns IIO, ISO and/or IWO within the same pay period, those monies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-337-change-overtime-processing-procedures-suny-employeesDiNapoli: Young People in NYC Still Face Double-Digit Unemployment
… city must take steps to strengthen career opportunities for young job seekers or the city’s economic recovery will be … levels, including across most racial and ethnic groups. DiNapoli’s report further found that nearly 24% of … Workers Task Force, offer recommendations next year that support full-time, good-paying jobs. Report New York City’s …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemploymentDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… lost partial or full special education services because of school shutdowns and the shift to remote learning during the … DiNapoli said. “An essential part of this year’s school reopening plans should be determining how to … the student’s unique learning needs. During the 2019-20 school year, more than 464,400 students in New York public …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… mother’s pension payments. “Ms. White thought she could get away with hiding her mother’s death from the retirement … wrong and now will be held accountable,” DiNapoli said. “I am grateful to Orange County District Attorney Hoovler and … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsNew York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… The U.S. Centers for Medicare & Medicaid Services (CMS) defines telehealth services as “the exchange of medical … all provider and service categories are unavailable, CMS data on telehealth utilization among New York Medicaid … likely to be performed via telehealth than others. The CMS data about the types of telehealth services used by the …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021