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Opinion 98-4
… of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY TREASURER -- Powers and Duties (delegation to of …
https://www.osc.ny.gov/legal-opinions/opinion-98-4DiNapoli: The State May Have Your Money
… today urged New Yorkers to see if any of the $12.5 billion in lost and forgotten money currently being held by his … be theirs. More than 30 million accounts are unclaimed in New York, some dating back to the 1940s. An interactive … visit our website to see if my office is holding any money in their name. It’s likely that some of the $12.5 billion in …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyOpinion 91-48
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (planning … board review of shopping center expansion) -- Interest in Contract (planning board review of shopping center … PLANNING -- Planning Boards (board member participating in review of project when applicant represented by board …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 94-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Law, §36, when a public housing authority contracts with a residential management corporation to operate a … Whether a tenant member of a public housing authority would have a conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-94-6DiNapoli: State Agency Mishandled Housing Discrimination Complaints
… within 30 days as required under the law. In one case, it took 655 days or almost two years to serve the complaint against the accused. In 69% … the accused of the outcome within 100 days as required. In one case, it took over three years to complete the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… 68-year-old Rochester woman for allegedly stealing $12,973 in state pension payments sent to her deceased mother. The defendant, Karen Walsh, was arraigned in Monroe County Centralized Arraignment Court on a charge of grand larceny in the third degree before Judge Cook. “Ms. Walsh allegedly …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… $58,000 to his mother as purported repayment of a college loan. In April 2016, KLEIN sold K’Bam, which he had …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementOpinion 2006-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … whether the proposed transfer would constitute a “sale” for purposes of Town Law §198(12) and, therefore, be subject … Whether the proposed transfer would constitute a sale for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Oversight of Persons Convicted of Driving While Intoxicated
… Device Program (Program). Our audit covers the period August 15, 2010 through June 25, 2015. Background In New York, … violations outlined in the State IID Regulations and the NYC Plan. Refer all stipulated alerts pursuant to the State …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOversight of the Title Insurance Industry
… Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers the … About the Program DFS is responsible for regulating all insurance in New York State, including title insurance. Title insurance protects the property owner and …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryTupper Lake Central School District – Records and Reports (2021M-14)
… pdf ] Audit Objective Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake Central … to effectively manage the District’s financial operations and capital projects. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Town of Perth – Supervisor’s Records and Reports (2024M-149)
… reports to the Board. For example, as of March 31, 2024 the general fund was overstated by $584,018 and the … fund and the highway fund cash balances as of March 31, 2024 were overstated by a combined total of $460,952. File …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149DiNapoli: Local Sales Tax Collections Up Slightly in May
… in New York state increased by 1.1% in May compared to the same month in 2022, according to an analysis released today by State Comptroller Thomas P. … totaled $1.71 billion in May, up $18.4 million compared to last year. “Modest growth in local sales tax collections …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayTaconic Hills Central School District – Financial Management (2019M-155)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155EDSS - Release Notes
… Records. You can now enter the exact dollar amount (ex: 150,419.36) Re-labeled the fields on the Review page of …
https://www.osc.ny.gov/state-agencies/contracts/edss-release-notesVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… fiscal year ended June 30, 2014. Background Variety, a not-for-profit organization located in Syosset, New York, is an … Suffolk Counties and New York City. Variety is reimbursed for preschool special education services through rates set by … Variety reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… Payments for hospital services are generally based on standard fee schedules. However, hospitals may be entitled to … (such as implants and drugs) that are not covered by the standard fee schedules. Many of Empire’s agreements with …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughDiNapoli: State Tax Receipts Outpaced Projections Through December
… State tax receipts totaled $79.9 billion through the first three quarters of State Fiscal Year (SFY) 2024-25, $1.2 billion higher than estimates released in the Division of the Budget’s (DOB) Mid-Year Update to the Enacted Budget … State tax receipts totaled $799 billion through the first three quarters of State Fiscal Year SFY 202425 $12 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberDiNapoli: Many Homeless Shelters in Poor Condition
… Many of the state’s homeless shelters outside New York City are in … a problem affecting communities in virtually every corner of the state,” DiNapoli said. “Despite our best efforts, … shelters that pose a real danger to the health and safety of families and individuals that have nowhere else to go. It …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionOpinion 99-15
… to provide solely because property not served by water or sewer system) SEWERS AND SEWER SYSTEMS -- Financing of (authority to provide real … tax exemptions when property not served by water or sewer system) VILLAGES -- Powers and Duties (authority to … residents who are not serviced by the village water or sewer system …
https://www.osc.ny.gov/legal-opinions/opinion-99-15