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Opinion 94-3
… COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200) STREETS AND HIGHWAYS -- … in connection with a proceeding for the improvement of a road pursuant to Town Law, §200. You ask whether the approval … with a proceeding for the improvement of a private road pursuant to Town Law, §200 when it is proposed that the …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Opinion 94-26
… a local law, subject to permissive referendum, to provide for the provisions of article 19-A to be applicable to the … of business improvement districts in the municipality. For purposes of article 19-A, the term municipality is …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 95-14
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (personal computer for … (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … members of each company, may determine to use foreign fire insurance tax moneys to purchase a personal computer to be …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Opinion 2000-19
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … an elevator accessible to disabled members of association) INSURANCE LAW §§9104, 9105: A benevolent association may use foreign fire insurance tax monies to facilitate access to its meeting room …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 2002-11
… responding to the minimum number of calls of the emergency rescue and first aid squad, as set forth in section … minimum number of fire company calls other than emergency rescue and first aid squad calls, as set forth in section … responding to the minimum number of calls of an emergency rescue and first aid squad, and an additional twenty-five …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… responding to the minimum number of calls of the emergency rescue and first aid squad, as set forth in section … minimum number of fire company calls other than emergency rescue and first aid squad calls, as set forth in section … responding to the minimum number of calls of an emergency rescue and first aid squad, and an additional twenty-five …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… appropriately uses higher than expected tax revenues to reduce out-year budget gaps and to replenish reserves, according to a review of New York City’s financial plan released today … appropriately uses higher than expected tax revenues to reduce outyear budget gaps and to replenish reserves …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planDiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments
… $3,521,562 in overpayments for 14,983 fee-for-service clinic claims that were inappropriate. The claims were … not have been paid. A data entry error in eMedNY allowed clinic services for enrollees of this plan to be processed as … weights; $389,813 in improper payments for inpatient, clinic, durable medical equipment, transportation, and eye …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-finds-68-million-medicaid-overpaymentsDiNapoli Op-Ed in Times Union
… projects languishes. In recent budgets, nearly $18 billion of new debt issuances were excluded from the cap. … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionDiNapoli: Central New York Economy Slowly Improving
… low cost of living, according to a profile of the region released today by New York State Comptroller Thomas P. … is in transition,” DiNapoli said. “Although many of the region’s longtime manufacturing jobs have disappeared, the … local economic development strategies to build upon the region’s education, transportation and natural resource …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingXI.2.K Authorized Signatures – XI. Procurement and Contract Management
… For example, an individual may be authorized to sign a grant contract but not a construction contract, or to sign vendor responsibility determinations but not contracts. … head wishes to pass the duty to designate authority to sign transactions and/or vendor responsibility …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2k-authorized-signaturesCUNY Bulletin No. CU-728
… of OSC’s automatic processing of the February 2022 PSC $1,000 General Salary Increase for employees in the … not processed automatically. Affected Employees: Annual PSC employees in Bargaining Units CB, PC, T8 or TC who meet … Pursuant to the Memorandum of Agreement between CUNY and PSC for the Term of 12/01/2017 – 02/28/2023, a $1,000 general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-728-february-2022-professional-staff-congress-psc-1000-generalVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… withholdings hyperlink for all invoice lines. Improperly checking or unchecking the box will result in an inaccurate … checks to DTF – Treasury to be deposited to the General Checking Account (GCA), see: Section 3.B – AP Adjustment … that the funds have been received and deposited to the bank, BSAO – Budgets will review and approve the AP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… $634 million of voter-approved General Obligation (GO) bonds to finance a variety of critical projects, including … well as to refinance prior bonds, achieving $50 million in savings to taxpayers. The bonds, which were priced by … bonds. These reduced interest costs translate to long-term savings for New York taxpayers. Prior Editions March 18, 2021 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
An asset retirement obligation ARO is a legally enforceable liability associated with the retirement ie permanent removal from service of a tangible capital asset
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsHomeless Services Housing Needs Assessment (Follow-Up)
… To assess the extent of implementation, as of June 2025, of the seven recommendations included in our initial … To assess the extent of implementation as of June 2025 of the seven recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followEnforcement of Local Law 144 – Automated Employment Decision Tools
To determine whether the New York City Department of Consumer and Worker Protection has designed and implemented an effective system to enforce compliance with Local Law 144
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsAdministration of the Contract With the Center for Urban Community Services
… Purpose We audited the New York City Department of Health and Mental Hygiene’s … increased to $28.7 million for expanded program services. The New York State Office of Mental Health funds about 75 … We audited the New York City Department of Health and Mental Hygienes …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… MCOs received $17.8 billion in mainstream managed care premiums for nearly 5.2 million Medicaid enrollees. The … monthly managed care premium rates, which are based, in part, on allowable MCO administrative costs. For this … the following three years. The overpayments occurred, in part, due to a flaw in the Department’s rate-setting …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money in a capital or … disposal plant, or a specific item of equipment, such as a sewer system pump. For this type of fund, the authorization … , such as land or buildings, or type of equipment, such as sewer or water system maintenance equipment or machinery. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districts