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Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11)
To determine the implementation status of the eight recommendations in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f11.pdfAnnual Update: Metropolitan Transportation Authority’s Debt Profile
As 2020 began, the Metropolitan Transportation Authority (MTA) was already facing challenges in balancing its budget, along with missed capital commitment goals, capital funding risks and escalating debt service costs.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-debt-rpt-1-2022.pdfAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up) (2019-F-51) 30-Day Response
To determine the extent of implementation of the nine recommendations included in our initial audit report, Administration of the Contract with With the Postgraduate Center for Mental Health (2015-S-88).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f51-response.pdfMedicaid Cap Legislation
A new law was enacted (Chapter 58 of the Laws of 2005) to “cap” county Medicaid costs at calendar 2005 levels and limit growth rates to 3.5 percent in 2006 and
https://www.osc.ny.gov/files/local-government/publications/pdf/medicaidcap_1.pdfEstate Hold Harmless Form
In consideration of the payment of this claim, the Estate will reimburse to the Office of the State Comptroller and the State of New York the amount due to any
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/estate-hold-harmless.pdfCorporate Claim Error or Reimbursement Application
In consideration of the payment of this claim, I/we will reimburse to the Office of the State Comptroller and the State of New York the amount due to any additi
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/corporate-claim-error-reimbursement-application.pdfOrganization Hold Harmless Form
In consideration of the payment of this claim, I/we will reimburse to the Office of the State Comptroller and the State of New York the amount due to any additi
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/organization-hold-harmless.pdfFairview Fire District – Procurement and Claims Audit (2025M-75)
Determine whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/fairview-fire-district-2025-75.pdfDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… are overseen at the local level by 59 county Area Agencies on Aging (AAAs). However, DiNapoli’s auditors, based on their research estimate there are at least 500 SADS … the period of April 2011 to March 2015 and conducted on-site visits of 14 locations. Auditors found OFA generally …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsDiNapoli Audit: OGS Veteran-Owned Business Program Off to Good Start
… by State Comptroller Thomas P. DiNapoli. “OGS has made great strides putting in place a program that will benefit …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-audit-ogs-veteran-owned-business-program-good-startPresident of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… Mosesman. The defendants were sentenced Tuesday in state Supreme Court, St. George, before Judge Alexander Jeong. The …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsOpinion 90-28
… their property, and that the town would not be a party to those contracts, there appears to be no "contract" … 491 NYS2d 358; Matter of Tuxedo Conservation and Taxpayers Ass'n v Town Board of the Town of Tuxedo , 69 AD2d 320, 418 …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 90-14
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ZONING AND … necessary to accomplish the regulatory program and bear a reasonable relationship to the average costs incurred … type. Without the safeguard of a requirement that fees bear a relation to average costs, a board would be free to …
https://www.osc.ny.gov/legal-opinions/opinion-90-14DiNapoli: Potsdam Audit Finds Missing Court Funds
… and one count of falsifying business records in the first degree, a class E felony. “On the surface, the court’s … For a copy of the report visit: http://www.osc.state.ny.us/localgov/audits/towns/2014/potsdamjc.pdf DiNapoli … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsOpinion 89-15
… -- Powers and Duties (authority to purchase liability insurance for vehicles owned by the village fire department) … VILLAGE LAW, §4-412: A village may not purchase liability insurance, nor agree to indemnify third parties against … fire protection district, the incorporated volunteer fire company which constitutes the village fire department, and …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Opinion 92-6
… OF INTEREST -- Family Relationships (spouse of town highway department clerk repairing highway equipment) -- Powers and Duties (checking accuracy of … MUNICIPAL LAW, §§800[2],[3], 801, 803: A clerk in a town highway superintendent's office, whose duties include …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 95-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees paid in Surrogate's Court proceedings seeking …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 92-13
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … increase terms of several elective town offices) PUBLIC OFFICERS AND EMPLOYEES -- Terms of Office (change in terms of … contained in Municipal Home Rule Law, §20(3), was in the Court of Appeals decision of Burke v Kern , 287 NY 203. The …
https://www.osc.ny.gov/legal-opinions/opinion-92-13DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… The economy of New York’s Finger Lakes region has been bolstered by recent growth in the technology, … "As the economy of the Finger Lakes transforms, the region will benefit from the expansion in high-tech sectors … report confirms much of what we already know about our region’s strengths and is a testament to the increasing focus …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesOpinion 93-6
… -- Fire Protection Contracts (article 5-G of the General Municipal Law does not provide authority for) MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General Municipal Law does not provide authority for town fire … into an agreement pursuant to article 5G of the General Municipal Law under which the village would provide fire …
https://www.osc.ny.gov/legal-opinions/opinion-93-6