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Opinion 88-69
… of the municipality to a place for treatment of such illness or injury. Therefore, since section 122-b authorizes …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Opinion 95-21
… consolidate two or more sewer districts. The consolidation is subject to public hearing and permissive referendum … (19 Opns St Comp, 1963, p 64). If a proper petition is filed, however, the town board "shall" call a public … town board, after the public hearing, determines that it is in the public interest to consolidate, the board may then …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Opinion 91-50
… MUNICIPAL LAW, §106; PUBLIC AUTHORITIES LAW, §3244: Bonds and notes of the Local Government Assistance Corporation are … or by a political subdivision. This is in reply to your inquiry asking whether bonds of the Local Government … Laws of 1990), however, provides, in part, that the bonds and notes of LGAC are: hereby made securities which may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Comptroller DiNapoli Releases School Audits
… The district funded a repair reserve without the required voter approval. The district also established and funded a …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1New York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… in being elected State Comptroller of New York. It is with great pride that I accept this high honor, and I know … would be so very proud of this recognition.” DiNapoli is the 54th Comptroller of the State of New York, the first … from Sturno, Avellino Province and his father's family is from Paduli in the Benevento Province. He was named an …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationDiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… contract review is an essential and important deterrent to waste, fraud and abuse. By reviewing contracts before they …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers to make … government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions … New York State Comptroller Thomas P DiNapoli is urging New Yorkers to make …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… limited business processes where confidential information is needed in the SFS. As such, there are restricted fields in … bank account information used to process ACH transactions is stored in the Vendor File and access is restricted. Business Units must not enter confidential …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… of the city’s finances during this difficult time. It is my hope that other city officials will work with the Mayor … recommendations. Taxpayers deserve to know how their money is being spent and that it is being spent in a fiscally responsible way.” The audit …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of … Agencies must use the correct Obligation Date and Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersState Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… plan reflects just how critical the economic recovery is to New York City’s ability to achieve structural balance. … commuters and tourists leave forecasts uncertain. The city is projecting further improvement in both income and … the following weeks.” Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetOverview – Membership and Enrollment
… can withdraw their NYSLRS membership. They can receive a refund of all contributions made to the Retirement System … to public employment, visit our Hiring Public Retirees page . Offering NYSLRS Membership One of your most …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewDiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… or $116 million less than in July 2019. Although revenue is still down compared to July 2019, the decline is less steep than any month since March, when the COVID-19 … in sales tax collections, a major source of revenue. This is going to have a long-lasting effect on revenues for …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… Objective To determine the extent of implementation of the five … provided. Inpatient care generally requires recipients to stay overnight in the hospital and be monitored by the … of our initial audit, issued August 30, 2023, was to determine whether Medicaid made improper payments to …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followDisaster Recovery Planning
… State agencies’ operations and streamline services. ITS is responsible for providing centralized IT services to 46 … efforts toward disaster recovery planning; however, there is not a complete, functional, and tested disaster recovery … IT services it provides to the 46 executive agencies. ITS is working on completing a disaster recovery plan for the …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… for-profit organization authorized by SED to provide preschool special education services to children with … $30.2 million in reimbursable costs for the SED preschool special education cost-based programs. In addition, … $176,793 in compensation related to excess staffing of teacher aides/assistants; $1,765 in over-allocated and/or …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followQuestionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… Services and Pharmacy Claims Pertaining to a Selected Physician ( 2012-S-35 ). Background Our initial audit report, … significant issues with medical records provided by a physician, Dr. Riaz Ahmad, to support his Medicaid claims. … not adequate to ensure continuity of care should another physician be required to treat Dr. Ahmad’s patients. Due to …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selectedUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… compliance with applicable health and safety regulations is sufficient. Our audit scope included the period January 1, … are complying with health and safety requirements. There is a wide disparity in the way UPK providers are monitored … others are reviewed mainly for program curriculum. There is a lack of consistency in how school districts inspect …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsCollege of Mount Saint Vincent – Tuition Assistance Program
… education and nursing. The school’s current enrollment is approximately 1,800 students and the annual tuition for full-time study is about $27,860. TAP is an entitlement program designed to provide funds for …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-program