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Opinion 88-25
… 190, 173 NYS2d 553; Town Law, §§190, 194, 202, 202-a, 209-e). In particular, section 198(4) defines the powers of a … v Town of Greenburgh , 55 NY2d 915, 449 NYS2d 27; 29 Opns St Comp, 1973, p 124; 24 Opns St Comp, 1968, p 887; cf . … provide financial support for the municipal facility (see, e.g., People ex rel. Lawrence v Kraushaar , 195 Misc 480, 89 …
https://www.osc.ny.gov/legal-opinions/opinion-88-25New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… to Medicaid recipients to go to and from approved Medicaid medical service providers. During the investigation, claims … companies were compared to records from the Medicaid medical service providers named in the claims. An auditor of … investigate complex financial crimes.” Arteta said , “This case is a prime example of why the Orange County Sheriff’s …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsOpinion 89-58
… authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town … 12 or sections 81 or 220 of the Town Law may establish a park district within an existing larger park district and if …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 92-17
… This opinion represents the views of the Office of the State Comptroller at the time it was … TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of law, … a sales tax agreement entered into between a county and all cities within the county pursuant to Tax Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 95-13
… of excess bond proceeds) LOCAL FINANCE LAW, §165.00: A school district which has excess proceeds of outstanding … project must retain these proceeds for the payment of principal and interest on the bonds, irrespective of whether … These excess proceeds may not be used for any other school district purpose. You ask whether excess proceeds of …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli Releases July Cash Report
… to historical levels, with $9.6 billion at the end of July, $25.2 million higher than the latest projections. … stays on track.” Tax receipts of $25.3 billion through July 31 were 9.9 percent higher than the same period last … Miscellaneous receipts totaling $9.3 billion were $14.5 million lower, and federal receipts totaling $14.9 …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… to 2012, with more than half of renters and more than a third of homeowners paying at least 30 percent of their 2012 … to 2012 with more than half of renters and more than a third of homeowners paying at least 30 percent of their 2012 …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideDiNapoli: State Tax Revenues $3 Billion Below Last Year
… than last year. This is primarily due to higher federal reimbursement for Medicaid spending, as well as over $2.6 …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearXII.2 Expenditure Policies – XII. Expenditures
… made by the State and its departments prior to payment in order to prevent and detect fraud, waste, and improper … made by the State and its departments prior to payment in order to prevent and detect fraud waste and improper …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesState Agencies Bulletin No. 2285
… Purpose: The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the 2024 Year End Adjustments for Members of the NYS … The purpose of this bulletin is to inform the New York State Senate and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2081
… automatic processing of the 2022 Year End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting transactions in Administration Pay Period 19C. … change during the year, the total earnings received for the year must equal the composite statutory salary, based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2172
… Purpose: The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the 2023 Year End Adjustments for Members of the NYS … The purpose of this bulletin is to inform the New York State Senate and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureHoltsville Fire District – Financial Management (2025M-4)
… not properly establish two capital reserve funds. Board meeting minutes from 1972 (the year the District was … mention the reserve funds and balances at the time of the meeting. However, there was no Board resolution or other …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4West Irondequoit Central School District – Emergency Drills (2025M-85)
… (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills practice emergency procedures, … the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn the location, use and … requirements Officials also did not conduct all required bus drills did not ensure all students participated in bus …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 36 of the 76 (47 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Johnstown City School District – Lead Testing and Reporting (S9-25-15)
District officials did not properly identify report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health DOH regulations We determined 95 of the 264 36 percent water outlets we identified at select ar
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Village of Hudson Falls – Information Technology (2025M-10)
… [read complete report - pdf] Audit Objective Did Village of Hudson Falls (Village) officials adequately secure and … and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups or provide IT security …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10State Agencies Bulletin No. 2391
… Purpose: The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the 2025 Year End Adjustments for Members of the NYS … The purpose of this bulletin is to inform the New York State Senate and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2391-2025-year-end-adjustment-members-nys-legislatureDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… to track data for key industry sectors in New York City on a regular basis, providing policy makers and the … with a look at how the COVID-19 pandemic has affected the city and how its recovery is progressing. “New York City is a … to track data for key industry sectors in New York City on a regular basis providing policy makers and the …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryDiNapoli Releases Annual IDA Report
… value of nearly $136 billion in fiscal year end (FYE) 2023, an increase of 3.1% or over $4 billion, from the prior … to rising IDA project values, which reached new highs in 2023 despite a modest decrease in the number of active … report also highlights other notable IDA activity in FYE 2023, including: Of the 4,282 active IDA projects, 2,670 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-report