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Opinion 2002-11
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … award program that provides points for participation in department responses, a volunteer firefighter must be … of the emergency rescue and first aid squad, as set forth in section 217(c)(vi)(B) of the General Municipal Law, and an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11State Comptroller DiNapoli Releases Municipal & School Audits
… accurately recorded collections that auditors reviewed in the central accounting records, she did not always deposit collections in a timely manner. Auditors also identified that staff in the clerk-treasurer’s office did not routinely issue …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… economy,” DiNapoli said. “The Fund is a recognized leader in addressing climate-related investment risks and pursuing … by 2040 and position it for changes already happening in the markets.” The Fund committed $1 billion to funds … retirement funds to integrate climate risk considerations in their global equity investment process,” In 2022, the Fund …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… AIM In each State fiscal year, the Aid and Incentives for … towns and villages receive their AIM payments annually in September. This website will be updated if there are changes to the AIM program. In State Fiscal Year 2026-27, New York’s cities, towns and …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaDiNapoli Releases Analysis of Executive Budget
… a high-pressure year for the state budget. Decisions made in Washington pose a real risk to New York's finances. Cuts … questions over state tax revenues and billions of dollars in out-year gaps pose significant threats," DiNapoli said. … challenges, transparency, accountability and oversight in the use of public dollars are more important than ever." …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetState Comptroller DiNapoli Releases Audits
… of Civil Service: Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (2021-S-18) The New York State Health … owned sewer systems that were not registered with a state alert program and were not reporting overflow events. DEC had …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsTitle IV-E Foster Care – Federal Funding and New York
… specifically for children who have been removed from the home of a guardian due to a lack of care or supervision or …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careUnity House of Troy – Compliance With the Reimbursable Cost Manual
… provides a variety of services to the community including preschool special education services to children with … the ages of three and five years. Unity is reimbursed for preschool special education services through rates set by … included on the CFR in a different category, too many hours per day for certain direct care positions, and the …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualOpinion 88-77
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … corporation would not have a prohibited interest in contracts between the district and the corporation for the provision by the corporation of arts-in-education programs to the district. However, disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 95-30
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … POWERS AND TRUSTS LAW, §§11-2.2 and 11-2.3: Moneys held in the custody of the chief fiscal officer or other officer … or private sources, may be invested only as prescribed in General Municipal Law, §11, except that investments of …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… Value Pharmacy, Inc. ("Value"), located at 257 Broadway in Lynbrook, New York, for allegedly defrauding the New York … Goldin, an owner of Value, is charged with Grand Larceny in the First Degree and other crimes for having allegedly … million dollars of prescription medication it did not have in stock to dispense. The Attorney General’s Medicaid Fraud …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyOpinion 89-49
… in the opinion. FEES -- Court Fees (in proceeding for appointment of administrator c.t.a. or d.b.n., or successor executor) … SURROGATE'S COURT PROCEDURE ACT, §2402: In a proceeding for the appointment of an administrator c.t.a. or d.b.n., or … unadministered estate assets when a proceeding is brought for the appointment of an administrator cta administrator dbn …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 94 - 23
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (of district located within two towns) TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located … pursuant to Town Law, §170(1), the town board of the town in which the extension is to be located may proceed on its …
https://www.osc.ny.gov/legal-opinions/opinion-94-23DiNapoli Releases Analysis of SFY 2024-25 State Budget
… Thomas P. DiNapoli. “This year’s state budget was adopted in an improved economic environment, with state tax … decrease is primarily attributable to projected reductions in investment income, gaming receipts, and other special … depletion of funds from the federal American Rescue Plan. In addition, fiscal pressures may build as revenue streams …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… prohibits, with certain exemptions, state contracts and, in some instances, subcontracts with “persons” engaged in investment activities in the energy sector of Iran. For commodities, services, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Westchester School for Special Children – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2011. Background WSSC, located in Yonkers, New York, provides special education services to … rates are based on financial information WSSC presents in an annual CFR filed with SED. SED reimburses DoE and the … June 30, 2011, WSSC claimed approximately $48.7 million in public support. Key Findings We disallowed $802,912 in …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… – Regular are salaries paid to State employees who are in annual salaried positions. SFS Account Title Description … – Base Salary Salaries paid to State employees who are in annual salaried positions. 50104 Regular Employee – … to regular employees who are required to wear a uniform in the performance of their duties. 50105 Regular Employee – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceUpstate Transportation Authorities Suffer Revenue Plunge
… transportation authorities provide public transportation in four upstate areas of New York State. 1 Combined, the … (NFTA) serve more than four million people residing in 18 counties. All four authorities provide bus and … services, and all but RGRTA provide parking services. In addition, NFTA provides light rail and air travel, and …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeState Comptroller DiNapoli Releases Audits
… June 30, 2015, Step Up reported approximately $7.4 million in reimbursable costs for the SED preschool cost-based program. Auditors identified $810,382 in reported costs that did not comply with requirements. … (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. In …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0DiNapoli Releases Report on FY 2027 Proposed Executive Budget
… to total $27.5 billion through SFY 2030. Actions taken in Washington, including federal reductions in aid, create increased fiscal strains that are likely to … the state and national economies, and disruptive changes in the state’s relationship with the federal government,” …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-releases-report-fy-2027-proposed-executive-budget