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Opinion 92-40
… FEES -- Rates (authority to impose fees to produce revenue for general purposes) LANDFILL -- County (imposition of fees) -- Fees (authority to impose fees to produce revenue for general purposes) COUNTY LAW, §226-b: A county may establish rates or fees for the use of a county landfill pursuant to County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 98-12
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … whatsoever for similar purposes, shall be paid into the treasury of such city and shall be credited to the board of education. The funds so received into such treasury shall be kept separate and distinct from any other …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 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-fundsState 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
In accordance with Article 7 Section 109 of the State Finance Law Business Units cannot submit a voucher for payment unless goods or services and a proper invoice have been received
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsNew 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-budgetManagement 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)
… Purpose To determine the implementation status of the 14 recommendations made in our initial audit … To determine the implementation status of the 14 recommendations made in our initial audit …
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)
… 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
… 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-leaseCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… Program Petroleum Business Tax (PBT) is paid by registered distributors of applicable types of fuel at a … on the same series of tax forms. Diesel and motor fuel distributors must register with the Department to legally … provided for in statute or determined by the Department. Distributors whose combined PBT and MFT liability exceeds $5 …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-follow