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Opinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … Whether a town may accept a gift of a privatelyowned family cemetery established during the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Three Indicted in Multi-State Prescription Fraud Ring
… Medicaid fraud undermines a vital program that provides health care to people in need. My thanks to Acting U.S. … the Federal Bureau of Investigation and the Department of Health and Human Services for their partnership in protecting … Agent in Charge Naomi Gruchacz with the U.S. Department of Health and Human Services Office of Inspector General …
https://www.osc.ny.gov/press/releases/2025/08/three-indicted-multi-state-prescription-fraud-ringDiNapoli Releases Annual IDA Report
… according to State Comptroller Thomas P. DiNapoli’s annual report . “IDAs were created to help grow local economies, … villages (0.5%) and city-town IDAs (0.2%). DiNapoli’s report summarizes the most recent annual data, which is … improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies in …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportDiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… this joint effort, one more person who believed they could game the system has been caught and will be prosecuted.” “For …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… Inspection Service and the Federal Bureau of Investigation today announced the arrest and guilty plea of Timothy … Gritman’s pension and Social Security benefits were to cease upon his death, but Timothy Gritman, now 55, covered up …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityDivision of Housing and Community Renewal Bulletin No. DH-137
… instructions for processing the 2024 RRSU Over40 Comp Time II Cash Out. Affected Employees: Employees in the Rent … BU67 who have opted to participate in the Over40 Comp Time II Cash Out program are affected. Background: Pursuant to the … to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of the program . The Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-137-2024-rrsu-over40-comp-time-ii-cash-outOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… the facility deficiencies we identified through our site visits, OTDA officials detailed organizational, legal, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencySelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… PANYNJ staff. Four of the PATH stations, in Manhattan (9th Street, 14th Street, 23rd Street, and Christopher Street) were not accessible for …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Bradford …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-335
… inform agencies of OSC’s automatic processing of the April 2024 UCS Salary Increases and provide instructions for … increase of three percent (3.00%) effective April 1, 2024 for all eligible members. The agreements also include the April 1, 2024, Salary Schedule. Effective Dates: The April 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-335-april-2024-state-new-york-unified-court-system-ucs-salaryCUNY Bulletin No. CU-772
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-772-cuny-dc37-custodial-supervisor-step-implementationProactive Cybersecurity Steps for Local Governments and Schools – Part 1
This webinar will walk through proactive steps that local government and school officials should take, and demonstrate how those steps can help thwart ransomware attacks at five key points during a typical ransomware attack.
https://www.osc.ny.gov/files/local-government/academy/pdf/proactive-cybersecurity-steps-part1-101123.pdfLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfOffice of Children and Family Services - Financial Oversight of the Advantage After School Program (2016-S-39)
To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s39.pdfFare Revenue Considerations for the Metropolitan Transportation Authority
… services to the New York region, faced difficulties in closing its projected budget gaps. These gaps were … services to the New York region faced difficulties in closing its projected budget gaps …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances. Key Findings Town officials did not bill water and sewer charges in accordance with Town ordinances. We found: The water ordinance did not provide a clear, consistent and …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… and sewer districts had deficit fund balances ranging from $13,620 to $113,900 as of December 31, 2018. These deficit fund balances ranged from 14 to 217 percent of 2019 budget appropriations. … and monitor the budgets throughout the year. Develop a plan to address the negative fund balances in the water and …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116State Agencies Bulletin No. 1749.1
… This bulletin supersedes Payroll Bulletin 1749 Purpose To provide agency instructions for processing the 2019 … is 21P, is not working Summer Session and will not return to work in the fall of 2019, the agency must process a … will remain Active in their regular position and continue to be paid. Agency Actions for Summer Session Procedures For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersOpinion 93-9
… tax moneys); (need to be member of association to receive benefits); (use of money for scholarship program) INSURANCE … to disabled or indigent volunteer firefighters and their families. The scholarships must be available to all … are members of the Association. Insurance Law, §§9104 and 9105 govern the distribution and use of foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-93-9DiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… key details that would better inform the public about how their tax dollars are being spent,” DiNapoli said. “It … entities and eligible purposes, but does not specify how funds will be allocated, how recipients are selected or what public benefits are …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-ahead