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Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… saving incrementally can help reduce the financial impact of such expenses on your annual budget. Establishing and … fund finances construction, reconstruction or acquisitions of capital improvements or equipment acquisitions. There are two forms of capital reserve funds: Specific capital improvement , such …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsDiNapoli: New York City's Finances on Solid Footing
… DiNapoli said. “The city, however, still has work to do. It must conclude negotiations with the remaining …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-citys-finances-solid-footingComptroller DiNapoli Releases Municipal Audits
… of the Town of Croghan , Town of Dickinson , Johnstown Public Library , Town of Kiantone , Town of Lewisboro , Village of Mill Neck , Saratoga Springs Public Library , Town of Sweden , Town of Tyrone and the Town … claims were not in compliance with town law. Johnstown Public Library – Cash Receipts (Fulton County) Auditors were …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… that Gerald Munson, a former Croton-On-Hudson Fire Department Chief and a former Croton-On-Hudson Police Officer who most recently served as the fire department treasurer, has pleaded guilty to Grand Larceny in the Second Degree as a crime of Public Corruption, a class B felony. The charge is …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireState Agencies Bulletin No. 1333
… Purpose To provide agency instructions for processing the 2014 Tool … who meet the eligibility criteria Background Pursuant to Article 49.2(c) of the 2011-2016 Operational Services Unit … Association (CSEA), employees required by the State to provide a personal tool inventory for use in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1333-2014-tool-allowance-paymentState Agencies Bulletin No. 1272
… Purpose To provide agency instructions for processing the 2013 Tool … 03) who meet the eligibility criteria Background Pursuant to Article 49.2(c) of the 2011-2016 Operational Services Unit … Association (CSEA), employees required by the State to provide a personal tool inventory for use in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1272-2013-tool-allowance-paymentDiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums
… in recent years, it is of the utmost importance that DOH do all it can to make sure MCOs are being paid only what they …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiumsDiNapoli and James Announce Guilty Plea of Former New York City Council Candidate in Straw Donation Scheme
… Thomas P. DiNapoli and Attorney General Letitia James today announced that former New York City Council candidate … Leader Joel Rivera. In 2013, Alvarez ran for Rivera’s seat in the 15th New York City Council District, but he was … Crotona Day Care Center. “Mr. Alvarez thought he could game New York City's public campaign finance system through …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-and-james-announce-guilty-plea-former-new-york-city-council-candidate-straw-donation-schemeDiNapoli: Audits Find More Than $1 Million of Waste in New York's Medicaid Program
… A second audit released today found another $61,711 in overpayments to providers because of incorrect Medicare … appropriate treatments. Taxpayers have invested heavily in the Medicaid system and have a right to expect that health … had approximately 6.5 million enrollees and Medicaid claim costs totaled about $50.5 billion. DOH generally uses …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audits-find-more-1-million-waste-new-yorks-medicaid-programDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… Center, claimed nearly $3 million in ineligible expenses for reimbursement, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Schools for special needs children must properly account for their use of public funds,” DiNapoli said. “We have found …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… State Environmental Facilities Corporation (EFC) under a federal program to help fund its replacement of public and … through the Environmental Facilities Corporation and the federal Bipartisan Infrastructure Act. In 2023, during the … work begin immediately. The bipartisan commitment state, federal, and municipal representatives have made to solving …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… The Department issues MMCOR instructions to guide MCOs on how to report administrative expenses. Of the $17.8 billion …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumOpinion 94-17
… that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- Recycling Services (imposition and collection … AND ASSESSMENTS -- Tax Levy (inclusion of delinquent solid waste services fees with) GENERAL MUNICIPAL LAW, §§120-w, … into contracts to provide for a system of collection and disposal of solid waste through, among other means, resource …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May … collect record and deposit culvert pipe application fees application fees and culvert pipe installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Opinion 91-16
… -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of notice of unredeemed lands) -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 91-19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district … Whether the fire district may give to the fire company the cash …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 2002-7
… 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County Public Library v County of Erie , 171 … 1975 Opns St Comp No. 75-399, unreported; see also Buffalo and Erie County Public Library , supra ; compare Korn … or statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… and personal purchases using the society’s bank account. She also used $5,300 of society funds to repay a … payments rather than depositing the funds into the town’s account. The forensic analysis revealed that on certain days … nearly identical cash deposits into her personal bank account. Brown pled guilty to grand larceny in the second …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyDiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… be negatively affected by new tariffs on goods traded with some of our biggest trading partners,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesOpinion 88-70
… are neither permitted nor required by statute are improper and without effect, and that municipal moneys may not be expended for such … lease of city real property; Municipal Home Rule Law, §§23 and 24, requiring mandatory or permissive referenda, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70