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Medicaid Cap Legislation
A new law was enacted (Chapter 58 of the Laws of 2005) to “cap” county Medicaid costs at calendar 2005 levels and limit growth rates to 3.5 percent in 2006 and
https://www.osc.ny.gov/files/local-government/publications/pdf/medicaidcap_1.pdfEstate Hold Harmless Form
In consideration of the payment of this claim, the Estate will reimburse to the Office of the State Comptroller and the State of New York the amount due to any
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/estate-hold-harmless.pdfCorporate Claim Error or Reimbursement Application
In consideration of the payment of this claim, I/we will reimburse to the Office of the State Comptroller and the State of New York the amount due to any additi
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/corporate-claim-error-reimbursement-application.pdfOrganization Hold Harmless Form
In consideration of the payment of this claim, I/we will reimburse to the Office of the State Comptroller and the State of New York the amount due to any additi
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/organization-hold-harmless.pdfFairview Fire District – Procurement and Claims Audit (2025M-75)
Determine whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and 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/2026/pdf/fairview-fire-district-2025-75.pdfDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… disabled adults or seniors at potential risk, according to an audit released today by State Comptroller Thomas P. … a clear need for a more comprehensive system of regulation to ensure the wellbeing of many more vulnerable New Yorkers. … at designated times of a day. The services can help to delay or prevent the need for nursing home care and other …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsDiNapoli Audit: OGS Veteran-Owned Business Program Off to Good Start
… from the adoption of a comprehensive statewide plan for implementation, according to an audit released today by … OGS leadership and the SDVOB Division are to be commended for effectively making this important initiative a priority.” … opportunities. The act establishes a 6 percent goal for service-disabled veteran-owned businesses’participation …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-audit-ogs-veteran-owned-business-program-good-startPresident of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… after previously pleading guilty to Grand Larceny in the Second Degree. The husband and wife stole approximately $771,000 in public funds by falsifying business records for The … Elise Mosesman. The defendants were sentenced Tuesday in state Supreme Court, St. George, before Judge Alexander …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsComptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… False Claims Act and the New York State False Claims Act. Manhattan U.S. Attorney Preet Bharara said: “When Continuum …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyDiNapoli: New York City’s Public Hospitals Need To Do More To Provide Interpretation Services
… Thomas P. DiNapoli found that the New York City Health and Hospitals Corporation (H+H) is not fully meeting … for those in need of language assistance. “The Health and Hospitals Corporation has a tall order given the … care providers. This audit found a number of shortcomings and offers recommendations that H+H can use to improve …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-new-york-citys-public-hospitals-need-do-more-provide-interpretation-servicesOpinion 90-28
… employee ... In addition to any other penalties provided by law, any person who knowingly and intentionally violates … removed from office or employment in the manner provided by law (General Municipal Law, §805-a[2]). Thus, General … the facts there only involved the representation of a client by a village attorney's law firm in connection with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 90-14
… schedule of fees upon a developer to recover engineering, land surveying and legal expenses incurred in connection with … by a developer for the costs of an engineer, attorney and land surveyor engaged by the town as independent contractors … the town, may require payment of these fees directly to a land surveyor, engineer or a special planning board attorney …
https://www.osc.ny.gov/legal-opinions/opinion-90-14DiNapoli: Potsdam Audit Finds Missing Court Funds
… was arrested for embezzling $117,000 after an audit found she manipulated court accounting records and pocketed … Attorney Rain and the New York State Police.” Auditors found from May 2009 through May 2013, Guyette recorded 830 … Potsdam was arrested for embezzling $117000 after an audit found she manipulated court accounting records and pocketed …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsOpinion 89-15
… -- Powers and Duties (authority to purchase liability insurance for vehicles owned by the village fire department) … VILLAGE LAW, §4-412: A village may not purchase liability insurance, nor agree to indemnify third parties against … fire protection district, the incorporated volunteer fire company which constitutes the village fire department, and …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Opinion 92-6
… by town officer) GENERAL MUNICIPAL LAW, §§800[2],[3], 801, 803: A clerk in a town highway superintendent's office, whose … the provisions of article 18, General Municipal Law, §803 nonetheless generally requires that the nature and extent … proceedings. Disclosure is not required under section 803 in the case of an interest in a contract which is not …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 95-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … in a single proceeding seeking multiple relief will depend on the nature of the relief sought. If the court is required … Court would be required to hear the same evidence and pass on the same issues whether there was one objectant or seven" …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 92-13
… (necessity to address only a single subject) -- Terms of Office (single local law may increase terms of several elective town offices) PUBLIC OFFICERS AND EMPLOYEES -- Terms of Office (change in terms of town offices from two to … may by the adoption of a single local law increase the terms of office of the town supervisor town councilmen and …
https://www.osc.ny.gov/legal-opinions/opinion-92-13DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… period. Child poverty rates for the region’s counties are near or below the state rate (22.2 percent), however, rates … data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesOpinion 93-6
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (article 5-G of the General Municipal Law does not provide authority for) MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General Municipal Law does not provide authority for town fire protection …
https://www.osc.ny.gov/legal-opinions/opinion-93-6DiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… at Open Book New York http://www.openbooknewyork.com/ , a transparency website launched by DiNapoli in 2008. The … in an Excel, tsv or csv format. “Public authorities often do business out of the public eye, but they are responsible … give government watchdogs and individuals the tools they need to give knowledgeable feedback to their elected …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcom