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Opinion 94-10
… of a commission by a village located within the town. It is a general rule, however, that unless authorized or … town not included within the boundaries of a village"), it is our opinion that a town commission must be established and … establishment of a joint commission, although article 12-D is silent in this regard, it must be read together with …
https://www.osc.ny.gov/legal-opinions/opinion-94-10DiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner
… while forcing him to live in squalor in his own home is reprehensible,” DiNapoli said. “Thanks to my partnership … heinous crime have been held accountable and their victim is in a safe and secure environment.” “This was a case of … provided with the necessary treatment and services and is no longer living in his house. Zielinski remained in the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerOpinion 91-42
… moneys belonging to the village. A village fire department is a corporation consisting of the members of all the fire, … agreements (see 1988 Opns St Comp No. 88-46, p 89), there is no similar statutory authority for a village and a village … not village property and the administration of the moneys is a matter of the internal affairs of the fire department, …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 99-3
… INSURANCE LAW, §§9104, 9105: A benevolent association that is authorized to use foreign fire insurance tax moneys for … been created by special act of the State Legislature and is authorized to receive direct payment of foreign fire … to the family of a deceased firefighter because death is a "disability" within the intent of such special acts (Opn …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Comptroller DiNapoli Releases State Audits
… Order Program, particularly its Apple Market Order, which is administered pursuant to a contract with the New York … issues identified in the initial report. For example, DOL is now completing 80 percent of its wage investigations … Community Treatment (ACT) Program (2014-S-25) OMH is not effectively overseeing the ACT program to ensure that …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… the Statewide Financial System (SFS) electronic vendor portal. Completion of this certification will identify that … certification is removed by the vendor through this same portal. The Office of the State Comptroller reserves the … website ( https://www.osc.state.ny.us/state-vendors/portal/15-day-prompt-payments-small-businesses ) for more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… not use standard activities. For example, if an agency is tracking individual tasks for a project to meet a … using the Project Guide , number 63. Activity ID This is the name of the activity(s) being created, which will be … creating the Activity ID, Activity Name will help define what the Activity ID will be used for. Activity Type Enter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesAwarding and Oversight of Statewide Interoperable Communications Grants
… of Interoperable and Emergency Communications (Office) is responsible for administering the Statewide Interoperable … (interoperable communications). The SICG program is funded by cellular communications surcharge revenue. From … the Division for reimbursement of expenses. The Division is responsible for reviewing vouchers to ensure expenses are …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsSeized Assets Program
… of the New York State Division of State Police (Division) is to serve, protect, and defend the people of New York State … amounts it receives. For 13 assets, the difference between what the Division expected to receive and what it actually received totaled about $1.4 million. In one …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programYork College – Time and Attendance Practices for Public Safety Staff
… Central) provides general oversight of CUNY operations and is responsible for monitoring academic development and other activities at the individual colleges. Each college is responsible for complying with governing laws, … regulations, policies, and guidelines. York College (York) is a senior CUNY college located in Jamaica, Queens. York …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffOversight of Student Immunization in Schools
… Purpose To determine if the Department of Health (DOH) and State … (SED) are following the State’s public health procedures to ensure New York’s schools are adequately preventing, and … To determine if the Department of Health DOH and State …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsFare Evasion (Follow-Up)
… Background The Metropolitan Transportation Authority (MTA) is North America’s largest transportation network, serving a … City: New York City Transit (Transit) and MTA Bus. Transit is responsible for operating the subways and the majority of … of a summons; however, MTA officials stated that it is not the MTA’s goal to give summonses to fare evaders but …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… for the fiscal year ended June 30, 2014. Background ABC is a not-for-profit State-approved private school established in 1986. ABC is approved by SED to operate preschool Special Class in an … Street (25 students), and 126th Street (14 students). ABC is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualMedicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… behalf of recipients with duplicate Client Identification Numbers. The audit covered the period January 1, 2014 to June … behalf of recipients with duplicate Client Identification Numbers …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identificationState Agencies Bulletin No. 1942
… Purpose The purpose of this bulletin is to provide agencies with new tools for reviewing and … pay calculated for an employee at the time query is run and prompts for the employee’s Emplid. The query … only and the results may change as the employee’s record is audited by OSC staff. This query should only be used as an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheckRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
The Board and District officials did not properly manage the Districts fund balance The Board appropriated surplus fund balance in part because it adopted budgets that annually overestimated appropriations by an average of $13 million 9 percent per year or a cumulative total of approximately
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mNY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… evaluation of the Fund’s integrated oil and gas holdings is part of DiNapoli’s broader review of the transition … Dana Gas Co and Unit Corp. The value of these holdings is approximately $26.8 million as of Dec. 31, 2023. DiNapoli … it by 2035. “The New York State Common Retirement Fund is a recognized leader in addressing climate-related …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Bolton Fire … five years, from $898,669 to $1,459,107 (62 percent). This is a result of overestimating expenditures and …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… State Education Commissioner Betty A. Rosa. The full op-ed is below: We should be teaching financial literacy in NY's … long-term financial success and quality of life. There is no question that investing in financial literacy will pay … the commission surveyed hundreds of New Yorkers, asking: “What knowledge, skills, and/or experiences do you think are …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
The states Enacted Budget Financial Plan anticipates a dire fiscal outlook in State Fiscal Year SFY 202021
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlook