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Opinion 92-39
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 739. The court in Wright , supra , discussed the U.S. Supreme Court case of Salyer v Tulare Water District , 410 US … whose property alone is subject to assessments and charges for the benefits conferred, and is also subject to …
https://www.osc.ny.gov/legal-opinions/opinion-92-39DiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… at the request of the State Comptroller that will help ease the financial difficulties facing local governments … said. “This legislation, proposed by my office, will help ease the burdens they will face until our economy fully … This package of local fiscal flexibility measures will help city and village officials work their way through these …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicMedicaid Audits Find More Than $500 Million in Waste
… P. DiNapoli’s audits identified a total of $513 million in improper Medicaid payments and untapped revenue … released today. Auditors identified another $361 million in questionable transactions that will require further review … have ready access to the MCOs’ financial and program data in order to perform its mandated financial oversight …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteDiNapoli: Young People in NYC Still Face Double-Digit Unemployment
… Labor Force Struggling Related Reports Restaurant Sector Dashboard Retail Sector Dashboard Tourism Sector Dashboard Arts, Entertainment and Recreation Dashboard Track …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemploymentDiNapoli: Number of Domestic Violence Victims Rises in 2022
… The number of domestic violence victims increased in 2022 by 8.5% in New York City and 8.7% in the rest of New York state when compared to 2019, according to an … emotional trauma,” DiNapoli said. “With increased numbers of domestic violence victims across the state over the past …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-number-domestic-violence-victims-rises-2022Opinion 2010-1
… AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands (use of park trust moneys to fund the purchase of a portion of a parcel to be dedicated …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Examination of Unemployment Insurance Willful Overpayments
… was to determine whether NYDOL properly assessed penalties in accordance with Federal and State law for … Key Findings We found NYDOL did not consistently assess penalties in accordance with law and/or NYDOL procedures … resulting in the failure to assess up to $311,775 in penalties—more than 10 percent of the penalty amount we …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsCollection and Use of the Motor Vehicle Law Enforcement Fee
… insured in the State. The Fee is collected by the insurance companies and remitted to the Department. Between April 2008 and March 2012, insurance carriers remitted $384.8 million to the Department. … fraud. The State Police uses Fee revenue to fund its Auto Theft Unit (ATU) and to detect and reduce motor vehicle …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeDiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… William Fitzpatrick announced today that three employees of the Syracuse City School District’s after-school Twilight … DeCarlo and Murray were supposed to help the students of Syracuse graduate from high school,” DiNapoli said. … and does not reflect on the hardworking dedicated teachers of the Syracuse City School District,” said Onondaga County …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeWall Street Bonuses Rose In 2012
… rise by 8 percent to $20 billion during this year’s bonus season, according to an estimate released today by State … who work in New York City during the traditional bonus season. Bonuses paid by firms to their employees located … rise by 8 percent to $20 billion during this years bonus season according to an estimate released today by State …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012DiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… followed a post-pandemic spike, with the third quarter’s 1.4% year-over-year growth the lowest quarterly increase … followed by Livingston (-5.8%), Schoharie (-4.7%) and St. Lawrence (-3.9%). Twelve of the 18 cities that impose … also updated the local sales tax sharing interactive map, which shows the percentage of local sales tax revenue …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterColesville-Windsor Fire District – Board Oversight (2025M-74)
… period back to January 1, 2019 and forward to November 12, 2025 to review the status of Annual Financial Report (AFR) … the basic attributes of legality, safety, liquidity and yield. Completing fiscal oversight training that helps ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74State Contract and Payment Actions in January
… Ltd. to purchase clean beach sand for Heckscher State Park and Captree State Park in Suffolk County. $1.7 million … including nursing services, tent rentals, and medical and dental supplies and equipment. $9.8 million to New York … on the Major Deegan Expressway in the Bronx. Unified Court System $9.5 million to The Legal Aid Society for …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-januaryState Contract and Payment Actions in May
… with Callanan Industries, Inc. for pavement, guardrail and sidewalk rehabilitation in Greene County. $2.6 million with …
https://www.osc.ny.gov/press/releases/2019/07/state-contract-and-payment-actions-mayTown of Chemung – Conflict of Interest (2022M-176)
… Findings Two Board members are the owners of two separate auto service corporations which provided automotive work to … State General Municipal Law Article 18, each invoice for repair work provided by the auto service corporations qualified as a contract with the …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Nelson Rivera in Bid-rigging Case
… of Nelson Rivera, the former Chief Information Officer for Monroe County, for working with others to rig the bidding process for multi-million dollar public works contracts in Monroe … plea of Nelson Rivera the former Chief Information Officer for Monroe County for working with others to rig the bidding …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-nelson-rivera-bid-rigging-caseOpinion 91-55
… Debt Limits (exclusion from - calculation of net revenues for exclusion for self-liquidating indebtedness) WORDS AND PHRASES -- "Cost … "net revenues" for purposes of the exclusion from debt limitation for self-liquidating indebtedness pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-91-55XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… statement of all balance(s) on deposit in any bank account under the administrative control of any state officer … of the New York State Register to ensure that all bank account and financial institution names are correctly shown. Updates to bank account information should be immediately reported to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsOpinion 2001-11
… This opinion represents the views of the Office of the State Comptroller at the time … An assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would not … direction and control over employees of the corporation who may be involved in the contract for the corporation. The …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 91-27
… discussed in the opinion. COUNTIES -- Real Property (sale of unneeded real property without public bidding) LOCAL … LAWS -- Real Property (authority of county to supersede sale and lease provisions of County Law, §215) REAL PROPERTY … with or in limitation of a provision of any alternative form of county government heretofore or hereafter adopted by …
https://www.osc.ny.gov/legal-opinions/opinion-91-27