Search
Opinion 98-7
… system) FIRE DISTRICTS -- Apparatus and Equipment (capital reserve fund to replace chiefs' cars) -- Appropriations and … MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by fire district to replace chiefs' cars); (creation of by fire district to acquire traffic signal control system); …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Opinion 93-14
… -- Improvement Districts (extension of service within a sewer district) IMPROVEMENT DISTRICTS -- Powers and Duties (extension of service within a county sewer district) SEWER DISTRICTS -- Construction (extension of service within … owners have the right to compel the county to extend the sewer system to serve their properties …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Use, Collection, and Reporting of Infection Control Data
… clear that the Department was not adequately equipped in this regard. Especially given staffing limitations, it is … policy recommendations and oversight in response to this – or any other – infectious disease event. The … trends, areas of concerns, or non-compliance, and use this information as the basis for policy recommendations for …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataCUNY Bulletin No. CU-708
… Purpose The purpose of this bulletin is to provide agency instructions for … Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a Request for Special … Person who receive the retroactive payment. Recipients of this mailing will be asked to fill out the request and return …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-708-cuny-retroactive-pay-rate-increases-high-pressure-plantState Comptroller DiNapoli Releases School Audits
… officials are unable to find a resolution establishing this reserve, and it is overfunded. The current balance in … overestimated appropriations in the adopted budgets. This budget practice generated approximately $1 million in … the district’s procurement policy for purchases requiring quotes and purchases subject to competitive bidding. However, …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… Department of Health – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (2022-S-16) … A recipient’s status in a hospital – inpatient versus outpatient – affects Medicaid’s reimbursement for services … be monitored throughout treatment and recovery. Generally, outpatient services are medical procedures that can be …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… temporary programs which are funded 100% by the federal government, New York’s UI program is funded by taxes … to 28.89% including a fraud rate of 17.59% in SFY 2021-22. From April 1, 2020 through March 31, 2021, the state … from the federal government to support UI claims. It had a loan balance from the federal UI trust fund that averaged …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudDiNapoli: Audit Uncovers $425 Million in Missed Medicaid Drug Rebates
… The state Department of Health (DOH) billed drug companies for $425.9 million in Medicaid drug rebates after auditors alerted the department to rebates … state Health Department must keep up with new and evolving drug rebate opportunities to ensure all rebate revenue for …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-uncovers-425-million-missed-medicaid-drug-rebatesDiNapoli: Audits Find More Than $1 Million of Waste in New York's Medicaid Program
… nearly $1 million over a 27-month period for thousands of Medicaid recipients whose benefits were already covered by … coinsurance, copayment or deductible amounts. “The state’s Medicaid program, providing health care for millions of New … treatments. Taxpayers have invested heavily in the Medicaid system and have a right to expect that health care …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audits-find-more-1-million-waste-new-yorks-medicaid-programOpinion 89-57
… -- Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, §142-c; GENERAL MUNICIPAL LAW, §§103, …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 88-43
… Whether an amount equal to the injured employees workers compensation benefits must be appropriated for …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 89-20
… any county to establish a county board of ethics to render advisory opinions to officers and employees of … board of ethics. Therefore, the local board would render advisory opinions pursuant to written request of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 96-20
… AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- Permissive (need for when abolishing village police department) VILLAGE BOARD -- Police and Police Protection (abolishment of … Whether a village police department which was established by a …
https://www.osc.ny.gov/legal-opinions/opinion-96-20State Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… District of New York, announced today the arrest of JOSEPH GROSSMANN for fraudulently obtaining the pension of a … Manhattan U.S. Attorney Preet Bharara said: “As alleged, Joseph Grossmann methodically devised a scheme to steal a … this conduct.” State Comptroller Thomas P. DiNapoli said: “Joseph Grossman allegedly tried to deceive officials that a …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Caroga , Town of German Flatts , Town of Jasper , Town of … P DiNapoli today announced his office completed audits of the Town of Caroga Town of German Flatts Town of Jasper Town of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2New York’s Economy and Finances in the COVID-19 Era
… of lost jobs. 53% of New York adults age 18 and over live in households that have lost employment income since … Data For example, while 10 percent of all U.S. adults live in households reporting not having enough to eat in the … In the wake of COVID19 more than half of adult New Yorkers live in households that have lost employment income …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Next Generation 911 Services
… Objectives To determine if the Division of Homeland Security and Emergency Services (DHSES) is effectively overseeing the development and implementation of New York State’s Next Generation 911 plan, and whether the Office of … To determine if the Division of Homeland Security and Emergency Services …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesOversight of Homeless Shelters (Follow-Up)
… Counties throughout the State utilize hotels and motels to house a significant portion of their homeless populations. In … of New York City, 25 do not have a designated shelter facility. OTDA is required to inspect all shelters at least … include checking for health and safety issues; general facility management and financial conditions; the condition …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followAccess to Preschool Special Education Services
… To determine if the State Education Department (SED) is effectively overseeing preschool special education in … enter school ready to learn. Preschool special education is overseen by SED’s Office of Special Education (OSE), which … a child suspected of needing special education services is referred, in writing, to the school district in which the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesDebt – 2022 Financial Condition Report
… an increase of 15.1 percent since SFY 2017-18. This is the State Comptroller’s more comprehensive measure of … deficit financing was $148.9 million in SFY 2021-22. This includes bonds issued by the Urban Development …
https://www.osc.ny.gov/reports/finance/2022-fcr/debt