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Opinion 90-53
… perform a discretionary function. Accordingly, as in the case of the building inspector, to the extent that the …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 90-57
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (need for referendum on … and procedure to establish service award program) VOLUNTEER FIREFIGHTERS -- Service Award Program (authority … award program for the volunteer firefighters of a village fire department is subject to a mandatory referendum of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… an investment policy or a code of ethics, Issue a W-2 form for the Treasurer’s wages and take out withholdings from … an investment policy and code of ethics. Issue a W-2 form for the Treasurer’s services, take out the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Schenectady County – Investment Program (2025M-5)
… and yield. A comprehensive investment program is used to establish basic procedures, assure that investment assets … maintain internal controls and proper accounting records to provide accurate reporting and evaluation of investment … option already used by the County, officials may have realized additional earnings ranging from $5.1 to $10.6 …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… billed Medicaid for over a million dollars of prescription medication it did not have in stock to dispense. The Attorney … by defrauding Medicaid and pretending to dispense cancer medication he never did. Medicaid is meant to be a healthcare … had dispensed Neupogen, a high-dollar cancer treatment medication, to patients when Value never possessed sufficient …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyContract Participation of Minority- and Women-Owned Business Enterprises
… performance. Until management takes decisive steps to address these weaknesses, neither the public nor MTA … We received responses to 53 of the 102 letters, covering 142 payments totaling $38.7 million. Of those 142 payments, only 66 (46.5 percent), totaling $13.9 million, …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesOpinion 88-65
… bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow account. Prior opinions, …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Comptroller DiNapoli Releases School Audits
… not submitted and rejected claims were not resubmitted for 1,280 eligible services totaling $25,004. Had these services … period and found they were generally supported by adequate documentation and for proper purposes. However, 45 claims … that district officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsPlanning
… plan is to start early. No matter what your age, it’s not too early to start financial planning. The sooner you start … Beware Rule 1. If any savings or investment plan sounds too good to be true, it probably is. There is no shortage of …
https://www.osc.ny.gov/retirement/members/planningDiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… retirement system was able to recoup $2,460.98. Brink was arrested on charges of grand larceny in the third degree and was arraigned by Judge Scott Volkman in Poughkeepsie City Court. She is due back in court on Jan. 31. Moseley was arrested on charges of grand larceny in the fourth degree and …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerManagement of Selected Special Revenue Funds
… Purpose To determine whether the Department of Health (Department) is effectively managing selected special revenue funds to ensure the funds are spent timely and for their intended purposes. … To determine whether the Department of Health Department is effectively managing …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsGreen Island Power Authority – Electric Billing and Collection (2015M-137)
… Green Island Power Authority Electric Billing and Collection 2015M137 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137DiNapoli Releases Subway Ridership Dashboard
… many from The Bronx, Brooklyn and Queens who work in lower wage, public-facing jobs,” DiNapoli said. “The … on public transit that can help inform public investments in service and infrastructure as we build back." “Our … subway is to this city and why it’s so crucial to invest in strengthening it.” As DiNapoli’s October 2020 report on …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardIX.4 Establish & Maintain Federal Grants in SFS for Onboarding Agencies – IX. Federal Grants
… to completely and accurately report grant activity and/or request federal funds needed to finance payments from … to OSC BSAO directly, however it must be attached to the contract within SFS. When the contract is submitted for OSC approval, OSC will review the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4-establish-maintain-federal-grants-sfs-onboarding-agenciesMTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… Long Island Rail Road (LIRR) service to Grand Central Terminal for the first time, is expected to cost nearly $9 … of the existing 63rd Street Tunnel and then to a new LIRR terminal being constructed below Grand Central Terminal. While major tunneling has been completed, the …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetThe Condition of Locally Owned Bridges in New York State
… The Office of the New York State Comptroller (OSC) has developed an … the report, The Condition of Locally Owned Bridges in New York State . The map allows viewers to explore data … The Office of the New York State Comptroller has developed an …
https://www.osc.ny.gov/local-government/condition-locally-owned-bridges-new-york-stateNew York’s Economy and Finances in the COVID-19 Era
… New York’s unemployment rate has soared upward in recent months, with May's 14.5 percent nearly four times the 3.7 percent in February. But that rate is only one measure of the impact of lost jobs. 53% of New …
https://www.osc.ny.gov/reports/covid-19-july-9-2020DiNapoli: State Tax Receipts Exceeded Updated Projections in First Quarter
… $628 million higher than financial plan projections. All Funds spending through June totaled $58.6 billion, which was … same period, largely reflecting higher Medicaid costs. All Funds spending through June was $292.5 million lower than DOB … to lower than anticipated spending from capital projects funds. State Operating Funds spending totaled $30.4 billion, …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-tax-receipts-exceeded-updated-projections-first-quarterDiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… Facilities Corporation (EFC) has provided financing for over 2,000 essential local water infrastructure projects … should build on its efforts to help communities access funding to ensure the success of these programs continues.” … corporation that provides financing assistance through grants, loans, and technical expertise to state and local …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-water