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Opinion 90-42
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from (housing … You ask whether a city is liable for a fee for filing a list of properties affected by unpaid tax liens to be …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Comptroller DiNapoli and AG Schneiderman Announce Fourth and Final Guilty Plea in Monroe Co. Bid-Rigging Case
… $600,000.00 in restitution and forfeiture. "Mr. Lynch's conviction is the fourth to stem from my office’s audits and … Officer for Monroe County. The men were charged in the indictment with a scheme to rig the bidding process for a … safety and security systems. Lynch was also charged in the indictment with inflating contracts and creating false …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-fourth-and-final-guilty-plea-monroe-co-bid-riggingXI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… participate in the Office of the State Comptroller’s (OSC) Quick Contracting Program for construction contracts, the State agency must provide a … boilerplate must have been approved by the Comptroller. Quick Contracting transactions can generally be processed by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-constructionReport on the State Fiscal Year 2025-26 Executive Budget
The Executive Budget for Fiscal Year 2026 has been released at a time of great uncertainty. Federal funding is the State’s largest source of revenue, and is estimated by the Division of Budget to total $93.1 billion in State Fiscal Year 2025-26.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2025-26.pdfHomeownership Rates in New York
In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, with only 53.6 percent owning a home in the second quarter of 2022, compared to 65.8 percent nationally.
https://www.osc.ny.gov/files/reports/pdf/homeownership-rates-in-ny.pdfCity of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdf2020 Annual Report on Preschool Special Education
In 2020, OSC completed 10 audits of preschool special education providers' expenses submitted to SED. These audits cumulatively identified over $4.4 million in recommended disallowances, or more than 3 percent of the total claimed expenses of $139.3 million for the audit period.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2020.pdfOpinion 93-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … A "general law" is defined, in pertinent part, as a state statute which in terms and in effect applies alike to all counties (Municipal Home Rule Law, §2[5]; NY Const, art IX, §3). General Construction Law, §24 and …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Overview – XI. Procurement and Contract Management
… Quick Contracting is intended to significantly lessen the time it takes for the Office of the State Comptroller (OSC) to audit and … that use an Invitation for Bid (IFB) are eligible for the Quick Contracting program if they meet the prescribed … Quick Contracting is intended to significantly lessen the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … access rights, data backups and breach notification. In addition, the board did not adopt a disaster recovery …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 88-78
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for … for town police services) -- Police Chief (necessity for in village) -- Police Department (abolishment of in village); (necessity of if village has justice court); …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Comptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… Value Pharmacy Inc. ("Value"), a pharmacy formerly located in Queens before re-locating to its current location in Lynbrook, NY, for defrauding the New York State Medicaid program out of …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-ownerDiNapoli & A.G. Schneiderman Announce Arrest of Upstate Woman for Theft of over $67K in NYS Pension Benefits, $19K Welfare Fraud
… and Attorney General Eric T. Schneiderman announced today the unsealing of a five-count indictment charging Tammy … is reprehensible," said Attorney General Schneiderman. "Today’s arrest sends the message that we will keep working to … extent." According to documents filed with the court today, Banack’s father, Anthony Banack, was a New York State …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-ag-schneiderman-announce-arrest-upstate-woman-theft-over-67k-nys-pension-benefits-19kAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… of Empire Plan members. United contracts with a large network of participating (in-network) providers who deliver medical/surgical services to … and customary (R&C) rate. MultiPlan, Inc. is the provider network leased by United to supplement its own …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesDiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… of the gift card funds for personal expenses, including jewelry, luxury handbags, private school fees for relatives, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemOpinion 89-38
… the school district will purchase insurance to provide for payments to the surviving spouses of those retired school … or payments to a fund or insurer to provide an income for retirees or payment to retirees or their beneficiaries, … or payments to a fund or insurer to provide an income for retirees, or payment to retirees or their beneficiaries, …
https://www.osc.ny.gov/legal-opinions/opinion-89-38XII.1 Expenditures Overview – XII. Expenditures
… overview of: Expenditure Policies Record Retention Payment Certification Requirements Agency Payment Preparation and Submittal to OSC … Processing Post-Payment Activities Special Considerations Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewOpinion 94-18
… for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- Gifts and Loans (transfer … real property for nominal consideration to not-for-profit corporation) REAL PROPERTY -- Conveyances Generally … in incorporation of fire department) NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1008: By operation …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2005-5
… section 207-m, the police chief is entitled to a monetary payment in the amount of the additional retirement … to a fund or insurer to provide an income for retirees or payment to retirees or their beneficiaries, where such … Whether the police chief is entitled to a monetary payment in the amount of the additional retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 88-50
… the work, which is expected to extend the tank's useful life by 10 years, would consist of the following: (1) … value of the property, nor does it appreciably prolong its life. It merely keeps the property in an operating condition over the probable useful life for which it was acquired. Expenditures for that purpose …
https://www.osc.ny.gov/legal-opinions/opinion-88-50