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Opinion 99-12
… and extensions may be charged to the entire area of a new consolidated sewer district. The enactment of a 1987 … and extensions may be charged to the entire area of a new consolidated sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Unified Court System Bulletin No. UCS-339
… of any overtime earned on or after the date of the appointment. Therefore, agencies must insert a row on the … Date: Last date in eligible position (date prior to appointment) OT Effective Date: Same as original OT Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-paymentState Comptroller DiNapoli Releases Municipal Audits
… by the board. Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (Ontario County) Town officials … did not properly distribute the 2023 and 2024 Foreign Fire Insurance tax proceeds in accordance with state law and … not support the district procuring a $1.2 million ladder truck in the most cost-effective manner and did not pursue …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … town board member would have a prohibited conflict of interest if the town were to purchase insurance coverage from an …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 98-3
… unless an exception in General Municipal Law, §802 applied. Compensated appearances, or the performance of … set of facts and circumstances. In addition, the town's code of ethics should be reviewed to ascertain whether it … provisions. Under General Municipal Law, §806, the code must provide standards relating to the conduct of …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Comptroller DiNapoli Releases State Audits
… the audit period, auditors found Medicaid could have saved up to $69 million if it limited payments of Medicare Part C … students as eligible for Tuition Assistance Program (TAP) awards . Incorrect certifications include 29 students … four students whose accounts were not credited with the TAP payment, three students who were not properly …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… [read complete report – pdf] Audit Objective Did the Town of Willsboro (Town) Town Clerk/Tax Collector (Clerk) properly record, deposit, report … Did the Town of Willsboro Town Town ClerkTax Collector Clerk properly record deposit …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Comptroller DiNapoli Releases Audits
… service, achieve greater efficiency, and realize cost savings. Auditors found the MTA did not have a working plan … were not implemented. CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of … one was not implemented. Department of Health – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… operating buses and potentially jeopardizing highway and passenger safety. Metropolitan Transportation Authority … Operating Authority, MTA Bus Company, and Staten Island Railway: Employee Qualifications, Hiring, and Promotions … Operating Authority, MTA Bus Company and Staten Island Railway. The MTA also lacks assurance that all employees, …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… assistance – and the Department of Education for the class size mandate, special education cases, early childhood … rate to raise $3.7 billion in FY 2027. An increase of this size will impact the city’s affordability and would affect … for the formalization of the city’s reserve policy. The size of the budget gap suggests that closing the shortfall …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsOpinion 2006-11
… CONFLICTS OF INTEREST -- Purchases and Sales (from store at which town board member is employed) -- Exceptions … has an interest in town purchases from an auto parts store solely because the board member is an employee of the store, the interest would not be prohibited if the board …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Other Bulletin No. 15
… IPS Inc Pay Seasonal HRY LCA Seasonal Loc Pay – 8 hour LCB Seas Loc Over 1520 – 8 hr. LCC Seasonal Loc Pay – 7.5 hrs. LCD Seas Loc Over 1425 – 7.5 hr. LCE Seas Loc Pay Mid Hudson-8 hr. LCF Seas LOC Mid Hud over 1520 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universityOpinion 90-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (method of computing full valuation) REAL … -- County Taxes (method of computing full valuation) TAX LAW, §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), … Whether the allocation of county sales tax revenue required by Tax Law 1262d should be made on the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Comptroller DiNapoli Releases State Audits
… Health Medicaid Program: Improper Payments to a Physical Therapist (2013-S-15) Medicaid overpaid a physical therapist $146,225 because he reported incorrect Medicare … Medicaid overpaid a physical therapist $146225 because he reported incorrect Medicare …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board members); … (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … reimburse a former school board member for Part B Medicare insurance premiums paid by the former school board member …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 2000-11
… as otherwise provided by law," all appointed officers for which a term of office is not fixed in that section serve … of the superintendent. Memoranda in the bill jacket for chapter 621 of the Laws of 1952 indicate that the intent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Oversight of Residential Domestic Violence Programs
… (OCFS) is maintaining adequate oversight of residential programs for victims of domestic violence to ensure these programs are operating in compliance with applicable laws, … with the licensing and oversight of domestic violence (DV) programs in New York State. Central Office oversees six …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… investments in companies that are large contributors to carbon emissions like the coal mining industry, and increase … part of the United Nations Climate Change Conference. “Low-carbon, sustainable investments are key to our future,” … protect the Fund’s investments. It’s an approach to low carbon investment that we can expand across all asset classes …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureState Comptroller DiNapoli Releases Audits
… Health: Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (2018-S-45) Auditors … claims that reported 96 consecutive hours or more of mechanical ventilation services. Auditors found claims … identifying claims where 96 consecutive hours or more of mechanical ventilation services was not possible. …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… they are taking to address the recommendations. Their full response is included in the audit. Audit Overlap, …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordination