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Opinion 93-20
… the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (requiring countersignature on checks issued … of countersignature) TOWN LAW, §37(1); MUNICIPAL HOME RULE LAW, §§10, 23(2)(f): A town, by local law, may … issued by the town supervisor). Pursuant to Municipal Home Rule Law, §10, however, towns may adopt and amend local …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Medicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… premiums for all MCOs, including those MCOs that did not pay such taxes. We also determined one MCO improperly claimed …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumTown of New Windsor – Information Technology (2020M-137)
… report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information technology … plan. Ensure online banking agreements comply with New York State General Municipal Law (GML). Sensitive …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Audit of the Tuition Assistance Program at New York Career Institute
… Purpose To determine whether New York Career Institute complied with the Education Law and …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million … the Great Recession. “New York’s local governments rely on sales tax collections to support essential services in …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Overview – Contribution Stabilization Program
… Program (CSP) is an optional program that allows you to pay a portion of your annual pension contributions to the Fund when due and pay the remainder over time with interest. The CSP …
https://www.osc.ny.gov/retirement/employers/csp/overviewDiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
… safeguarding the finances of the village but used taxpayer funds as her personal piggy bank. Working with District … able to expose this theft and recoup the stolen public funds. My office will continue to work with law enforcement …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsDiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… application is being processed. Auditors found that NYC Human Resources Administration (HRA) incorrectly paid …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingSelected Management and Operations Practices (Follow-Up)
… Chapter 60 (part CC) of the Laws of 2011 (Law). RNY power is to be allocated to businesses and not-for-profits that … For example, NYPA publicly reports power allocations that it offers to RNY applicants, but not the power they actually … properly supported. Key Finding We found that officials have made progress in addressing the issues identified in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followOpinion 88-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … MONEYS -- Disposition (cash bail on felony complaint held by town court and forfeited while town court retains … court in connection with a felony complaint, is held by the town court, and is forfeited while the criminal action …
https://www.osc.ny.gov/legal-opinions/opinion-88-39State Contract and Payment Actions in April
… City for operational support of the Traffic Management System in Long Island City, Queens County. $3.8 million with …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-aprilOpinion 2000-12
… Municipal Law §806 requires the governing board of each county, city, town, village and school district to adopt a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 90-61
… in the same manner as the cost of establishment, that is, on an ad valorem basis. There is no authority in the Town Law, however, to assess the cost … under certain circumstances). Also, we note that there is no authority in the Town Law to establish a system of user …
https://www.osc.ny.gov/legal-opinions/opinion-90-61DiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… An audit released today by New York State Comptroller Thomas P. DiNapoli found Medicaid managed care organizations made as much as $1.5 billion in improper … timely fixes to their submissions to DOH. For example, one physician was flagged on 12 consecutive error reports for one …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programLife Changes: Membership in a Nutshell
… System (PFRS). With more than one million members, retirees and beneficiaries, and nearly 3,000 employers, … Fund to support the benefits earned by current and future retirees. It is the responsibility of the Comptroller to …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellDiNapoli: Tax Cap Remains at 2% for 2025
… decreased since the highs of 2022, but local governments are still facing higher prices for goods and services, …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025State Contract and Payment Actions in September
… Approved Tax Refunds $652.5 million for 1.4 million property tax credits. $200 million for 67,000 personal income … $6.7 million to Tappan Zee Constructors LLC for the New NY Bridge Project. $1.4 million to HNTB New York Engineering … and Architecture PC for engineering services for the New NY Bridge Project. Department of Transportation $15.8 million …
https://www.osc.ny.gov/press/releases/2019/10/state-contract-and-payment-actions-septemberState Comptroller DiNapoli Calls on Corporations to Disclose Political Spending
… call on seven corporations in the New York State Common Retirement Fund’s (the Fund) portfolio to disclose their direct and indirect spending on political … said. “At a minimum companies should voluntarily disclose how much and where they are putting their resources.” The …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-calls-corporations-disclose-political-spendingCaucus 2025: Important Information for New Yorkers
… office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … & Higher Education "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic … Programs: Benchmarking Benefits (November 2024) New York City Cost of Living in New York City: Housing (January 2024) …
https://www.osc.ny.gov/reports/caucus2025-0Caucus 2025: Important Information for New Yorkers
… office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … & Higher Education "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic … Programs: Benchmarking Benefits (November 2024) New York City Cost of Living in New York City: Housing (January 2024) …
https://www.osc.ny.gov/reports/caucus2025