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Opinion 98-12
… district moneys must be accounted for separately, there is no requirement to deposit such moneys in different bank … Municipal Law, §9-a[2]). For this purpose, a "fund" is defined as "a group of accounts set aside for the purpose … " (General Municipal Law, §9-a[1][a]). The term "moneys" is defined as: moneys of the municipal corporation raised or …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 93-18
… the opinion. FIRE COMPANY -- Powers and Duties (authority to require referendum on establishment of service award … VOLUNTEER FIREFIGHTERS -- Service Award Program (authority to require referendum on establishment of program) GENERAL … MUNICIPAL LAW, §216(2): A town board is not required to conduct a mandatory referendum on a proposal to establish …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 2002-15
… town hall building used for the offices of town officials is raised on a townwide basis. You ask whether the cost of … We are informed that the building used as the town hall is owned by the town, used for the offices of the town … and building inspector, and, by intermunicipal agreement, is also used by a village. As a general rule, all real …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: Former Clerk Padded Her Pay With Town Funds
… to the supervisor for the Town of Minerva. The arrest is the result of DiNapoli's partnership with the New York … those who prey on the unsuspecting public." Green, 30, is charged with third degree grand larceny, two counts of … of defrauding the government. She was arraigned in Schroon Lake Justice Court this morning, in front of Justice William …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsState Comptroller Thomas P. DiNapoli Statement on 2026 Executive Budget Address
… gaps are estimated to be $27.5 billion. "Policymakers will face a complicated task crafting a budget this year given the …
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
… the former Town of Poestenkill administrative assistant, for allegedly stealing more than $3,000 in town funds over a … District Attorney Donnelly and the New York State Police for their partnership in making sure she will be held … from the taxpayer, and my office is committed to justice for those that have squandered from their neighbors. I am …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townXII.5.H Appropriate Payment Amounts – XII. Expenditures
… State Finance Law, Business Units cannot submit a voucher for payment unless goods or services and a proper invoice … State Finance Law Business Units cannot submit a voucher for payment unless goods or services and a proper invoice …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsChanging Employers – Membership and Enrollment
… title. A special plan allows for retirement after 20 or 25 years of service, regardless of age. If an employee … change may affect their eligibility to continue in a PFRS 20- or 25-year plan. If a PFRS member accepts employment in a title or position that is not creditable toward their 20- or 25-year retirement plan but makes them eligible to …
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 statement …
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
… chemical and petroleum bulk storage facilities. 6 Over 300 State Forests comprising 800,000 acres. 7 115 Wildlife … Figure 5. Appropriations in recent fiscal years have been $300 million annually and the SFY 2021-22 Executive Budget proposes a $300 million appropriation for the coming year. Disbursements …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… With Asthma (Report 2020-S-59 ). About the Program Asthma is a significant public health problem in the United States. It is one of this country’s most common and costly diseases, … LHDs visited 17,352 households, consisting of 26,602 individuals, from January 1, 2021 through June 30, …
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
… the Program are recovered via the Board’s assessments on participating insurance carriers, self-insurers, the State … 50(5) addresses administrative expenses that are assessed on self-insurers. We performed certain procedures, which were …
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)
… regulations, when the monthly rental payment limit is reached but the item is still needed, it is generally considered purchased for the recipient at no …
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)
… Objective To determine the extent of implementation of the five … public corporation authorized by the Power Authority Act to help provide a continuous and adequate supply of dependable electricity to the people of the State. Chapter 469 of the Laws of 1989 … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followNew York State Fiscal Reform and Accountability Act
… Program Legislative Session 2017-2018: A.10117 (Weinstein) – Enacts the New York State Fiscal Reform and …
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)
… Purpose To determine the implementation status of the 14 … which provides a wide range of health care services to individuals who are economically disadvantaged and/or have … Health (NYSOH) as a new online marketplace for individuals to obtain health insurance coverage, including Medicaid. …
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)
… implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
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)
… Purpose To determine the implementation status of the five … audit report on March 1, 2017. The audit objective was to determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients diagnosed with … To determine the implementation status of the five …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-followNew York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for the municipal airports. The audit covers the … from January 1, 2002 to December 31, 2013. Background New York City (City) and the Port Authority of New York and New …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Collection of Petroleum Business Tax and Motor Fuel Excise Tax 2018S28
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-follow