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Opinion 93-18
… to require referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- Towns (circumstances requiring referendum on service award program) FIRE PROTECTION DISTRICTS -- Service Award Program (circumstances requiring referendum on program …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 2002-15
… -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting … in towns) TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); (street lighting as townwide … Similarly, as a rule, the cost of maintaining a town hall building used for the offices of town officials is …
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 employed as the clerk to the supervisor for the Town of Minerva. The arrest … own recognizance. Her next court date is Nov. 30. As the clerk to the supervisor for the Town of Minerva, Green was …
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
… with disabilities, see Office of the State Comptroller’s report, Pre-Pandemic Improvements in Employment Rates for … Research and Statistics using Current Population Survey (CPS) public use microdata for civilian, noninstitutional … . 3 In this report, the employment-to-population ratio is the number of …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesState Comptroller Thomas P. DiNapoli Statement on 2026 Executive Budget Address
… given the heightened uncertainty in the economy and the prospect of even more unfavorable federal policy changes. It …
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
State Comptroller DiNapoli announced the arrest of Michelle Asquith the former Town of Poestenkill administrative assistant for allegedly stealing more than $3000 in town funds over a fouryear period
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townXII.5.H Appropriate Payment Amounts – XII. Expenditures
… AND POLICIES In accordance with Article 7, Section 109 of the State Finance Law, Business Units cannot submit a … Process and Document Preparation: With the implementation of the Statewide Financial System, Business Units are no … retain and produce payment documentation to the Office of the State Comptroller in accordance with Section 3 - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsChanging Employers – Membership and Enrollment
… Some special retirement plans require service in a particular title. A special plan allows for retirement after 20 or 25 years of service, regardless of … Certain service may not count toward retirement under a 20 or 25year special plan In some instances PFRS members may be eligible to join …
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 City must plan defensively and be clear about the numbers. I commend Mayor Mamdani for speaking plainly about … a troubling trend. “For the fiscal year (FY) beginning in July 1, 2026 (FY 2027), our assessment of these budget risks …
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
… Department of Environmental Conservation (DEC) to ensure protection of our natural resources for generations to come. … Clearly, New Yorkers have a vital interest in the protection and management of our environment. Intensifying … including the Climate Leadership and Community Protection Act, the Climate Smart Communities Program and the Community …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, Management of Indoor Air Quality … To determine the extent of implementation of the six recommendations included in our initial audit report Management of Indoor Air Quality for …
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
… is to ensure that employees who are unable to work due to injury or illness are compensated under programs covering …
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)
… devices and equipment that are available to recipients on a monthly rental basis. Under both FFS and managed care … made for oxygen equipment under both FFS and managed care. By comparison, under Medicare—a federal health insurance … whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment. The …
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)
… 2020. EO 88 set a goal to reduce the average source Energy Usage Intensity (EUI) by at least 20% from the baseline of … new objectives equivalent to a 34% reduction in energy usage from the baseline of State Fiscal Year 2014–15. … to the Affected State Entities in line with EO 88 Guidelines. The audit found NYPA did not reach the EO 88 goal …
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
… Queens on Saturday: Insurance Brokerage (located at 4110 Main St.) had nearly $24K in lost money. Sunny Friendly Medical PC (located at 4199 Main St, Suite 201) had $8,800 in unclaimed funds. East Buffet & Restaurant (located at 4107 Main St.) received $4,650. People can call at (800) 221-9311 …
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
… of the state finance law, relating to the segregation of lump sum appropriations; and to amend the state finance law, in …
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)
… Determined by the New York State of Health System (Report 2014-S-4 ). Background The Department of Health (Department) … covered the period October 1, 2013 through October 1, 2014. We were unable to fully assess NYSOH controls over … Determined by the New York State of Health System (2014-S-4) …
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)
… and suitable for children and maintained in a state of good repair and sanitation. Our initial audit report, which …
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)
… Medicaid Costs for Recipients With End Stage Renal Disease (Report 2015-S-14 ). Background We issued our initial … costs of recipients diagnosed with end stage renal disease (ESRD) who were eligible for, but not enrolled in … Medicaid Costs for Recipients With End Stage Renal Disease ( 2015-S-14 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-followCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the Program … on the product involved. Fuels subject to PBT include motor fuel and highway diesel fuel, among others. Effective … types of residential heating fuel. New York also has a Motor Fuel Excise Tax (MFT) on gasoline and similar motor …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-follow