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Opinion 90-42

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a city is liable for a fee for filing a list of properties affected by unpaid tax liens to be foreclosed … by actions in rem pursuant to title 3 of article 11 of the Real Property Tax Law RPTL and whether a city housing …

https://www.osc.ny.gov/legal-opinions/opinion-90-42

Access to Preschool Special Education Services

… audit covered the period from July 2018 through January 2024. About the Program One of the most critical periods of … ready to learn. Preschool special education is overseen by SED’s Office of Special Education (OSE), which works to … an SED-approved agency or a school district’s evaluation team after the district receives parental consent. Initial …

https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-services

Medicaid 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 … the recipient is a registered sex offender, the MCO merely does not pay for the services. Certain steps could be taken … Medicaid laws and policies are inconsistent: State policy does not allow payment of ED drugs for the treatment of BPH …

https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and

X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management

… ID Request of this Chapter for more information), and disregarded entity (see Section 3.B – Registering a Disregarded Entity of this Chapter for more information). …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registration

Opinion 2000-15

… §§209-i, 462: A volunteer firefighter from an out-of-state fire company may not volunteer to assist a fire district fire department within New York State on an on-going basis … resides in another state and is a member of an outofstate fire department may volunteer at a New York department …

https://www.osc.ny.gov/legal-opinions/opinion-2000-15

New Yorkers in Need: The Housing Insecurity Crisis

… housing costs constitute more than 30 percent of household income, the most commonly used threshold of affordability. In … insecurity among New York’s seniors exceeds the national average. Forty-three percent of New York households with a … in 2022. New York’s rate of homelessness, at about 5 per 1,000 people, was highest among states and more than …

https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisis

Opinion 96-22

… This opinion represents the views of the Office of the State Comptroller at the time it was … if the town no longer needs to proceed with the landfill closure. It is anticipated that the moneys in the contingency …

https://www.osc.ny.gov/legal-opinions/opinion-96-22

Opinion 88-34

… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as …

https://www.osc.ny.gov/legal-opinions/opinion-88-34

Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)

… – pdf] Audit Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight … collections were properly deposited, recorded, reported and remitted. Key Findings The Justices and Board did not provide adequate oversight of Court …

https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149

Opinion 88-31

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. FEES -- Refund (refund by county treasurer of 2% cash bail fee) COUNTY TREASURER -- Powers and Duties … is required to refund the fee prescribed in section 99m of the General Municipal Law where the defendant in a …

https://www.osc.ny.gov/legal-opinions/opinion-88-31

Travel Advisory No. 2

… an Incorrect Official Station and the related chart in Exhibit A can assist the agency head with (i) understanding …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travel

DiNapoli: 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 … and timely payments from all government sources is needed to keep the largest municipal health system in the country in … during the pandemic provided critical financial support to New York City Health and Hospitals but reliable funding …

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-care

Yates County – Court and Trust Funds (2025-C&T-1)

… [read complete report - pdf] Purpose of Review Our objective was to determine whether …

https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1

Opinion 90-21

… 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 function in connection with preparation and custody of claims) TOWN … by the secretary to the supervisor and may be retained in the supervisors office after audit and payment …

https://www.osc.ny.gov/legal-opinions/opinion-90-21

Opinion 2008-3

… NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, 458 NYS2d 543, rearg den 58 NY2d 824, …

https://www.osc.ny.gov/legal-opinions/opinion-2008-3

Opinion 89-42

… program. This is in reply to your letter concerning the investment of village funds in short term United States … is issued, the security being evidenced only by an account master record and a description of the security in a … under this program. Initially, we note that the temporary investment of municipal funds is generally governed by …

https://www.osc.ny.gov/legal-opinions/opinion-89-42

DiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees

… court clerk – his mother – was on sick leave, according to State Comptroller Thomas P. DiNapoli. Eric Fleury, 44, was sentenced in Dickinson Town Court to three years’ probation and ordered to pay full restitution after his February 1 guilty plea to … other court clerk his mother was on sick leave according to State Comptroller Thomas P DiNapoli …

https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-fees

Stay Informed – Special 20- and 25-Year Plans

… Your retirement benefits are an important part of a solid … , and tips on Preparing for Retirement . Attend a pre-retirement presentation to learn about the retirement … to request specific information or schedule a pre-retirement consultation . Subscribe to our blog, New York …

https://www.osc.ny.gov/retirement/publications/1517/stay-informed