Search
Opinion 89-20
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … of a fire district located within the town. We are in receipt of your letter concerning the town's code of … powers and duties of another municipality. Accordingly, in responding to your inquiry, we cannot comment upon the …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 92-17
… this statement was made by the court which generally would hear appeals in which the Comptroller's approval of a sales …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 93-21
… (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need for to sell fire truck in fire district) PERSONAL PROPERTY -- … best price or maximum financial benefits, it may resolve to sell by negotiated sale subject to applicable referendum …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL … Whether library fund moneys of the village public library may be comingled with moneys of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 93-15
… No. 83-32, p 37; Buffalo Library v Erie County , 171 AD2d 369, 577 NYS2d 993 affd 80 NY2d 938, 591 NYS2d 131). In …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 94-6
… opinion. CONFLICTS OF INTEREST -- Employment Contracts (tenant member of housing authority employed by residential … management corporation) -- Public Housing Authorities (tenant member employed by residential management corporation) … and Employees (conflict of interest provisions applicable to) PUBLIC HOUSING LAW, §36: Pursuant to Public Housing Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-6DiNapoli: Central New York Economy Slowly Improving
… places to live. For example, less than 30 percent of homeowners spend more than 30 percent of their income on …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered … State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims from … for Services at the Capital Region Ambulatory Surgery Center (2007-S-72) New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… Purpose To determine whether the practice of Dr. John Gomes routinely waived Empire Plan members’ … City, an obstetrics and gynecology practice operated by Dr. John Gomes, located on Franklin Avenue in Garden City, New York. With respect to the Empire Plan, Dr. Gomes’ practice is a non-participating provider. During …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… that can issue parking summonses within New York City (NYC). During fiscal years 2017 through 2019, DOF processed … for collecting fines and fees for violations issued within NYC, and also the Outside Collection Agency/External Inquiry … collections from respondents who have New York plates and live within NYC. DOF refers other cases to the NYC Law …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsCourse Offerings
… published CUNY data, many full-time first-time CUNY college students do not graduate within four to six years of … sections should be added. Instead, departments at each college decide which courses and sections should be offered …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on NYSARC’s CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on NYSARC’s CFRs for the two fiscal years ended June 30, 2014. Background NYSARC is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. Town of Chateaugay … Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … to nearly $400 million in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
Determine whether Starpoint Central School District (District) officials adequately secured access to the network and properly managed user permissions to the financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/starpoint-central-school-district-2022-101.pdfNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund - (2021M-167)
Determine if extra-classroom activity (ECA) funds were properly collected, recorded, remitted, deposited, disbursed and reconciled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/northport-east-northport-2021-167.pdfFiscal Stress Monitoring System - School Districts in Stress Fiscal Years Ending 2021
This list (sorted in order of fiscal stress score) reflects a fiscal year end date of June 30, 2021.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-stressed.pdfGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
Determine whether Greenwood Lake Union Free School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenwood-lake-2021-147.pdfSteppingStone Day School, Inc. - Compliance With the Reimbursable Cost Manual (2020-S-23)
To determine whether the costs reported by SteppingStone Day School, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s23.pdfOwego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
Determine whether District officials effectively managed special education services by ensuring students received services in accordance with their individual e
https://www.osc.ny.gov/files/local-government/audits/pdf/owego-apalachin-2020-21.pdf