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Opinion 88-53
… service. This interpretation is based on the fact that the terminology used in the exclusionary language is quite broad, …
https://www.osc.ny.gov/legal-opinions/opinion-88-53IX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and … of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange of funds between the Federal Government and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaOpinion 88-25
… -- Use of (exclusion of nonresidents); (imposition of fees and regulations) TOWN LAW, §198(4); STATE CONSTITUTION, ART … in the town maintains a dam, a public boat launch facility and a beach. You also indicate that the use of the facilities … use of the facilities in the district to property owners and inhabitants of the district, or to district property …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Comptroller DiNapoli and Mayor Brown Urge Buffalo Residents to Claim $88 Million in Lost Money
… New York State Comptroller Thomas P. DiNapoli and Buffalo Mayor Byron Brown today urged local residents to search for unclaimed funds during a news conference at City Hall. DiNapoli said there is $88,208,650 owed to residents in the city of Buffalo. There is over $265 million owed to residents in …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-urge-buffalo-residents-claim-88-million-lost-moneyTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… totaled $218,100. Audit Summary The Board did not adequately oversee or manage the Town’s ambulance … of and policy development for the District resulted in excessive fund balance and unnecessary tax increases. … revenue or fraudulent activity could occur. The Board did not: Adequately oversee the billing, collecting and …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Comptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… Assistant Attorneys General Travis Hill and John Chiara of the Public Integrity Bureau prosecuted the … Angel LaPorte under the supervision of Deputy Chief John McManus. The Investigations Bureau is led by Chief …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… unnecessary payments and collecting rebates from drug makers. “New York state faces a projected budget gap of … recipients who no longer had Part D coverage. Maximizing Drug Rebates for Health and Recovery Plans (HARP) (2019-F-41) … updated its procedures and invoiced $425.9 million in HARP drug rebates. Auditors also identified an additional $1.2 …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueOpinion 2007-1
… the procurement of paratransit services by a county falls within the professional services exception to the … services require special skill or training and, therefore, falls within the exception (see, e.g., Amherst v Gross , 80 … Whether the procurement of paratransit services by a county falls within the professional services exception of General …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 95-16
… WORDS AND PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION … in their ordinary acceptance and significance and the meaning commonly attributed to them" (Phaneufv City of …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Village of Cato – Audit Follow-Up (2023M-145-F)
… the Village of Cato’s (Village’s) progress, as of June 10, 2025, in implementing our recommendations in the audit report … the Village of Catos Villages progress as of June 10 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… expenditures. The accounting policy for recording Federal grant revenues is included in Section 4.C - Federal Grant … that no loans shall be made until a written repayment agreement, including a schedule as to when the loans will be … material interfund transactions occur (e.g., centralized services, correctional industries and supply support). The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsOpinion 97-8
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … requirement) SECOND CLASS CITIES LAW, §64; MUNICIPAL HOME RULE LAW, §10(l)(ii)(a)(5): A city is not required by general State …
https://www.osc.ny.gov/legal-opinions/opinion-97-8DiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds
… District Attorney William G. Gabor and the New York State Police today announced the arrest of former Oneida City … District Attorney Gabor, and the New York State Police for their work in uncovering this theft.” “The … and detailed investigation conducted by the New York State Police and the Investigations Division of the Office of the …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-fundsOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… offices, is responsible for enforcement and abatement (cleanup) of waste tire sites. DEC has established an … to track expenses charged to the Waste Management and Cleanup Fund (Fund). Disbursements from the Fund for personal …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… DiNapoli, Monroe County District Attorney Sandra Doorley and New York State Police Superintendent Steven G. James … is committed to protecting the pension system, its members and their beneficiaries. My thanks to District Attorney Doorley and the New York State Police for their partnership in …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsOversight of School Safety Planning Requirements (Follow-Up)
… Oversight of School Safety Planning Requirements ( 2018-S-34 ). About the Program In New York, schools are required to …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followDiNapoli Honors Community Leaders During Lunar New Year Celebration
… boards. Honoree Sharon Lee, acting Queens Borough President, has served in several capacities through New York City. As Queens Borough President Katz’s Communications Director, she worked on …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationTown of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179City of Long Beach – Budget Review (B24-7-4)
… the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the … fiscal year are reasonable. Background The City, located in Nassau County, has been authorized to issue debt not to exceed $12 million to liquidate the accumulated deficit in the City’s general fund and certain other funds as of June …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Sales Tax Vendor Registration Practices (Follow-Up)
… included in our initial audit report, Sales Tax Vendor Registration Practices (Report 2020-S-40 ). About the Program … included in our initial audit report Sales Tax Vendor Registration Practices Report 2020S40 …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-follow