Search
DiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… for Early Learning Inc. (NYL) focused on $138 million in expenses the school claimed for special education services … multiple individual providers. The effort found numerous cases of waste, abuse and in some cases criminal conduct. As a result of these findings and at …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesOpinion 90-42
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from (housing …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Opinion 88-70
… systems. However, bond resolutions or expenditures from capital reserve funds in connection with the improvements may … these improvements if the funding for the improvements is derived from the proceeds of borrowing or capital reserve … §34.00[b]). Also, under General Municipal Law, §6-c(8), an expenditure from a capital reserve fund established for a …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Access to Preschool Special Education Services
… is effectively overseeing preschool special education in compliance with all applicable laws and regulations to … the Program One of the most critical periods of growth in a child’s development occurs during the first 5 years of … required services within required time frames or, in some cases, may not be receiving them at all. Students are …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… that the amount in the tax certiorari reserve fund is reasonable or necessary. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Medicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… drugs, procedures, and supplies, and whether controls are in place to prevent abuse and misuse of these products. The … supported a diagnosis of BPH or PAH and found: 4 of 13 cases supported a diagnosis of ED (31 percent), 8 of 13 cases supported diagnoses of BPH or PAH, and 1 case was …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andOpinion 2000-15
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS - Eligibility (of … You ask whether a volunteer firefighter who resides in another state and is a member of an out-of-state volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Opinion 96-22
… be paid into the fund. No amount may be appropriated for payment into the fund if it would cause the balance of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 88-34
… Atty Gen [Inf Opn] 1109 appear to be in conflict and ask for our opinion in this regard. In 21 Opns St Comp, 1965, p … accomplished in accordance with the procedures prescribed for the adoption of ordinances by Town Law, §§130 and 133. … to include a "rule or regulation of the town board for the violation of which a penalty is imposed". …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 88-31
… defendant is returned to the custody of the court or there are reasons to ameliorate the harsh effects of forfeiture on …
https://www.osc.ny.gov/legal-opinions/opinion-88-31DiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… during the pandemic provided critical financial support to New York City Health and Hospitals (H+H), but reliable funding and timely payments from all government sources is needed to keep the largest municipal … H+H is projected to exceed $2 billion in FYs 2022 through 2025, as compared to $1.3 billion annually between FY 2012 …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careOpinion 2008-3
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … (authority to make cash refunds of unexpended monies in a capital reserve fund) -- Powers and Duties (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 89-42
… state and shall be sold or presented for redemption or payment only by such bank or trust company or dealer in …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 97 - 12
… confidential information acquired in the course of his or her duties as secretary to the planning board, or using any … or employee has an interest in a contract of his or her municipality if a direct or indirect pecuniary or … confidential information acquired in the course of his or her official duties or using such information to further his …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 90-21
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in town) LOCAL LAWS -- Transfer of Function (town clerk's …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… collected between January 1, 2016 through May 31, 2021. In August 2023, the former court clerk pled guilty to grand larceny in the second degree, corrupting the government in the second … submitted to New York State agencies to ensure that all cases, including any cash collected (e.g., fines and fees), …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Travel Advisory No. 2
… of the State Comptroller (OSC) Travel Manual Guidance : In accordance with the OSC Travel Manual an employee’s … where the employee maintains residence) must be designated in the best interest of the State and not for the convenience … or to maximize travel expense reimbursement. In most cases, the official station will be the employee’s tax home …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelYates County – Court and Trust Funds (2025-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as … reports to the State Comptroller are accurate and all cases are appropriately reported. The Treasurer should ensure …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1New Yorkers in Need
The Office of the State Comptroller issued three major reports examining “New Yorkers in Need.” The first described poverty trends in New York State; the second examined food insecurity; and the last covered the crisis of housing insecurity.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need.pdf