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Opinion 93-18
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority … requiring referendum on program for fire company in fire protection district) VOLUNTEER FIREFIGHTERS -- … a fire company located within a fire protection district in the town, unless the proposal has been approved by a vote …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 2002-15
… townwide charge) TOWN LAW §§64(3), (19), 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street … are raised by taxes levied on a townwide, or town outside village, basis. We are informed that the building used as the … , 79 AD2d 628, 433 NYS2d 626, mod 55 NY2d 915, 449 NYS2d 27; DuBois v Village of New Paltz , 35 NY2d 617, 364 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: Former Clerk Padded Her Pay With Town Funds
… in unauthorized payroll payments. Green also had the town pay back her loans from the state’s retirement system while … to allegedly give herself a raise and have taxpayers pay back a loan," DiNapoli said. "Thanks to our investigators … "This arrest once again demonstrates the hard work of law enforcement partners focused on the same goal; holding …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsEmployment Recovery Is Slow for New Yorkers with Disabilities
… steadily to 34.7 percent in 2022, the highest rate on record dating back to 2009. 3 In contrast, the ratio … who do not have a disability in 2022, a disparity that is also greater than the 4.7 percentage point gap nationwide. … 6 According to the Executive, the Office of the CDO is also intended to make “specific, action-oriented” …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesState Comptroller Thomas P. DiNapoli Statement on 2026 Executive Budget Address
… expand child care opportunities, mitigate food insecurity, address energy costs and invest in clean water. While … expand child care opportunities mitigate food insecurity address energy costs and invest in clean water …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-executive-budget-addressDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… assistant, for allegedly stealing more than $3,000 in town funds over a four-year period. “The defendant abused … groceries and spending money,” DiNapoli said. “Those in public service have a duty to ensure taxpayer dollars are … and the New York State Police for their partnership in making sure she will be held accountable.” “Crimes of this …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townXII.5.H Appropriate Payment Amounts – XII. Expenditures
… Financial System, Business Units are no longer required to submit invoices or supporting documentation with the … Units must retain and produce payment documentation to the Office of the State Comptroller in accordance with … Payable Vouchers and Land Claims of this Chapter. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsChanging Employers – Membership and Enrollment
… Certain service may not count toward retirement under a 20 or 25year special plan In …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersNew York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released a statement today on New York City’s preliminary budget. In December, DiNapoli … were understated. “Given federal funding uncertainty, New York City must plan defensively and be clear about the … New York State Comptroller Thomas P DiNapoli released a …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budgetResources and Responsibilities: New York State’s Environmental Funding
… recycling and/or reuse of electronic equipment and mercury thermostats. In certain cases, these additional …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… to the Centers for Disease Control and Prevention (CDC), in 2020, asthma accounted for 94,560 hospitalizations … adults and 315,000 children are living with asthma. The COVID-19 pandemic had significant impacts on those living … with chronic diseases such as asthma. According to the CDC, people with moderate-to-severe or uncontrolled asthma …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
To ascertain the total expenses that the Workers Compensation Board Board incurred in administering the Workers Compensation Program Program for the 3 State Fiscal Years ended March 31 2023
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… equipment that are available to recipients on a monthly rental basis. Under both FFS and managed care there are typically limits (or caps) on the number of monthly rental payments—many items have 10-month caps. In accordance with Medicaid regulations, when the monthly rental payment limit is reached but the item is still needed, …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… created to carry out EO 88, and in April 2020, BuildSmart 2025 expanded upon the original program, setting new … Year 2014–15. Executive Order 22 (EO 22) was issued in September 2022 and further built upon EO 88, with a goal of … by 2025. The objectives of the initial audit, issued September 28, 2023, were to determine whether the 20% …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followState Comptroller DiNapoli, Congresswoman Meng and Council Member Ung Return Lost Money to Flushing Businesses
… Main St, Suite 201) had $8,800 in unclaimed funds. East Buffet & Restaurant (located at 4107 Main St.) received …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-congresswoman-meng-and-council-member-ung-return-lost-money-flushingNew York State Fiscal Reform and Accountability Act
… Session 2017-2018: A.10117 (Weinstein) – Enacts the New York State Fiscal Reform and Accountability act; to amend … the state finance law, in relation to establishing the New York state capital asset/infrastructure council (Part B); … Enacts the New York State Fiscal Reform and Accountability act to amend …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid … care needs. Following enactment of the Affordable Care Act in 2010, the State developed the New York State of Health … had adequate controls to ensure accurate enrollments in the Medicaid program and to determine whether improper …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… two recommendations included in our initial audit report, Universal Pre-Kindergarten Program: Monitoring of Health and … Safety Requirements (Report 2016-S-10 ). Background The Universal Pre-Kindergarten (UPK) program provides … Audit/Report of Interest State Education Department: Universal Pre-Kindergarten Program: Monitoring of Health and …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followReducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up)
… made in our initial audit report, Reducing Medicaid Costs for Recipients With End Stage Renal Disease (Report 2015-S-14 … with end stage renal disease (ESRD) who were eligible for, but not enrolled in Medicare. Medicaid recipients with ESRD may be eligible for Medicare coverage if they meet certain conditions. When …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-followNew York City Airport Lease
… has not used the Aqueduct Parcel, a 26-acre parking lot adjacent to the Aqueduct race track, as required by the … for any purpose other than employee and long-term parking lot facilities supporting JFK Airport. However, the Port … Airport. Comply with the lease terms by using the Aqueduct lot for employee and long-term parking lot facilities …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-lease