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Opinion 2000-14
… 1922. The primary purpose of section 113(a) was to ". . . halt the proliferation of local retirement systems whose …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14DiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… The Unadilla Valley Central School District saved more than $300,000 in … New York State Comptroller Thomas P. DiNapoli. “Unadilla Valley school district officials developed a more … two special education service classes housed in Unadilla Valley schools, the district began operating these classes to …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Report … all anesthesia services provided to Empire Plan members at their facilities to be performed by in-network anesthesia … overpaid for out-of-network anesthesia services provided at ASCs that were contractually required to use in-network …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryOpinion 2001-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. CLAIMS -- Audit (necessity of vendor certification) TOWN BOARD -- Powers and Duties … to certify claims submitted for payment for the provision of goods and services …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10CUNY Bulletin No. CU-764
… are affected. Background : Section 8 of the 2016-2021 Blue Collar Agreement between the City University of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-764-cuny-june-2023-uniform-allowance-paymentCity of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9DiNapoli Examines Faltering LinkNYC Program
… the program from achieving its goals of bridging the digital divide and bringing revenue to the city. “New York … agreement terms. Failure to Meet Installation and Digital Equity Goals A primary goal of the LinkNYC program was to help bridge the digital divide that leaves many New Yorkers, often in lower …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programDiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… percent between 2006 and 2015, and the number of industry jobs increased by 29 percent, according to a report issued … City, fueling the creation of well-paying middle-class jobs," said DiNapoli. "While the industry is vulnerable to … and personal income taxes. Of the 88,400 hotel industry jobs across New York state in 2015, 18 percent more than in …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… best results to cardiac safety. About Graycliff Partners LP Graycliff Partners is an independent investment firm …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundCollection of Special Hauling and Divisible Load Overweight Permit Fees
… both the Central Permits Bureau (Bureau) and the regional offices. In contrast, a divisible load is any cargo that can … $13 million. For the same period, the regional offices issued about 31,000 special hauling permits, with … and minimal oversight by both the central and regional offices. Several regional offices are also at increased risk …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesOpinion 2000-2
Whether a village may authorize the expenditure of moneys to promote performing arts and cultural development for its residents directly or by contract
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Town of Bergen – Town Supervisor (2024M-30)
… taken corrective action. Appendix B includes our comments on issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30DiNapoli: Former Riverside Treasurer Embezzles $80K
… through extra pay, pocketing cash and using the village’s credit card for personal purchases, according to an audit … rentals and landfill fees. Johnson also used the village credit card to make $5,000 in personal purchases for items … in the water and sewer accounts; Adopt a comprehensive credit card policy and review and update the policy annually; …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kOpinion 2008-4
… not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities (costs not payable from town … other town charges ( i.e . on an ad valorem basis) (11 Ops St Comp No. 7841, at 744). 2 Further, Town Law § 202-b (1) … general fund ( see e.g . 1995 Ops St Comp No. 95-17, at 36; 1988 Ops St Comp No. 88-33, at 61; 1979 Ops St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4DiNapoli: Tax Cap Nears Two Percent for 2018
… since 2013," DiNapoli said. "This increase is offset by rising fixed costs and limited budget options. I continue … have had their levy growth capped at less than 2 percent. By comparison, property tax levy growth for school districts …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Town of Sheridan – Shared Services Costs (2023M-74)
… the Town of Sheridan (Town) was reimbursed equitably for shared service costs incurred pursuant to an … (IMA) and whether the Town Board (Board) conveyed land in a transparent and equitable manner. Key Findings The Town was not reimbursed equitably for shared service costs related to the IMA and the operating …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74DiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… The state and city agencies in charge of overseeing food services at homeless shelters in New York City were lax in inspecting them and did not check if food service workers were tested for tuberculosis (TB), … it should not come with a health warning," DiNapoli said. "Food operations of many shelters have gone uninspected and …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersCVS Health – Temporary Holding Account Rebate Revenue (2019-S-27) 90-Day Response
To determine if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue attributable to eligible prescription drug...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s27-response.pdfCVS Health - Temporary Holding Account Rebate Revenue (2019-S-27)
To determine if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue attributable to eligible prescription drug...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s27.pdfHomeless Housing and Assistance Program – Project Selection and Maintenance (2018-S-4) 90-Day Response
To determine if the Homeless Housing and Assistance Program (HHAP) is selecting feasible projects to provide permanent supportive housing to the homeless and...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s4-response.pdf