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OPWDD Procurement Card Transaction Examination
The objective of our examination was to determine if the PCard transactions within our scope period were appropriate and in compliance with the laws, rules, regulations, and guidelines governing the purchasing card program and State purchasing requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/opwdd-procurement-card-transactions-examination-final-report.pdfTioga Fire District – Audit Follow-Up (2022M-170-F)
The purpose of our review was to assess the Tioga Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report Tioga Fire District – Board Oversight (2022M-170), released in January 2023.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/tioga-fire-district-2022-170-f.pdfDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… funds by pocketing cash, writing unauthorized checks to himself and his personal business, and making electronic transfers to pay his credit card and cell phone bills, according to two audits issued today by New York State Comptroller … public funds by pocketing cash writing unauthorized checks to himself and his personal business and making electronic …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsDiNapoli Releases February State Cash Report
… spending, contracts and other fiscal issues. These are easily accessible on his transparency website called Open …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportDiNapoli: New York on Stronger Financial Footing
… approximately $115 million transferred from the Mortgage Insurance Fund for housing and homelessness programs and … charter schools within the City. Gives the Department of Health complete control over federal Medicaid waiver funds … next two years. Budget language for this and certain other health-related contracts removes reviews by the Office of the …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOpinion 90-42
… for filing in rem lists) REAL PROPERTY TAX LAW, §1122; CPLR 8021; PUBLIC HOUSING LAW, §52: In a county which … county clerk is entitled to the fee(s) prescribed by the CPLR. A municipal housing authority is exempt from recording … those fees prescribed by the Civil Practice Law and Rules [CPLR]. For filing or recording a lis pendens or notice of …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… York City by reducing the need for a vehicle – the City’s car ownership rates are among the lowest for all major … July 6, 2022). 2 FIGURE 1 – Commute by Public Transit and Car Ownership, 2019 Sources: U.S. Census American Community … which include periods in between runs where a subway car is in service, are now over 100 percent compared to the …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaState Agencies Bulletin No. 2239
… the steps required to calculate breaks in service for ORP and VDC members (Plan Type 4Z) who appear on the weekly … Control-D report - TIAA/CREF Employees with Active Jobs and No Projected Dates and the NBEN742B Control-D report – VDC Employees with Active … the steps required to calculate breaks in service for ORP and VDC members Plan Type 4Z who appear on the weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-yearDiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… 2010 through 2021, the percentage of New Yorkers without health insurance declined every year to 5.2% in 2021, well … average due to the state’s higher enrollment in public health insurance programs, which provided coverage to 4 in 10 … begins reprocessing eligibility determinations for public health insurance, continued transparency and reporting will …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… proposals to address infrastructure needs while reducing out-year gaps, but shifts some spending off-budget and would … input, according to a report released today by New York State Comptroller Thomas P. DiNapoli. "The 2017-18 Executive … of lump-sum appropriations; and Additional proposed limits on the Comptroller's independent oversight of the use of …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… Town Court. Hilchey created direct withdrawals from the department's account to pay her National Grid, Verizon … were revealed by an audit and investigation by the office of New York State Comptroller Thomas P. DiNapoli. "Ms. … board failed to establish proper internal controls such as requiring that transactions be properly recorded and that …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftOpinion 94-18
… or for nominal consideration. You ask whether it is necessary for the members of a village volunteer fire … no further action by members of the fire companies is necessary to establish a separately incorporated fire … an exempt volunteer firefighters' benevolent association is a private not-for-profit corporation, a village may not …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2003-2
… shall, within thirty days thereafter, hold a joint public hearing at one location within the proposed joint district … upon such proposal and shall cause notice of such public hearing to be published in a newspaper having general … the village, not less than ten days before the date of the hearing (emphasis supplied). The above-quoted references to a …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 90-48
… Zara Contracting Co. v Cohen , 23 AD2d 718, 257 NYS2d 118; NYS Asphalt Pavement Association, Inc. v White , 141 Misc 2d … relevant information as part of the bidding process" ( NYS Asphalt , supra , 141 Misc 2d at p 35, 532 NYS2d at p … an opportunity to rebut the charges ( Schiavone , supra ; NYS Asphalt , supra ). July 16, 1990 Dr. Glenn E. Grube, …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 2005-5
… is to be received by the member (the sergeant, in this case) has remained the same. Thus, the increase in employer …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 2006-6
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Leave Time Generally (authority to provide leave of absence to elected official) TOWN BOARD -- Powers and Duties (authority to provide leave of absence to town supervisor) TOWNS -- Powers and … Whether a town supervisor may be granted a leave of absence by the town board pursuant to section 92 of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 88-60
… ( Williams v Gallatin , 229 NY 248; Rivet v Burdick , 255 App Div 131, 6 NYS2d 79; People v Ribinovich , 171 Misc 569, 13 NYS2d 135; Gushee v City of New York , 42 App Div 37, 58 NYS 967; 11 Opns St Comp, 1955, p 159; 15 Opns … terms which are fair and reasonable ( Blank v Browne , 217 App Div 624, 216 NYS 664). This Office has advised that, in …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 88-50
… holes, and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in … holes, and clean and refinish the interior of a water storage tank depends on whether the work is more in the … to pay for work on a 15 year old, 250,000 gallon water storage tank. You state the work, which is expected to extend …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 2010-2
… the purchasers would convey the properties to a related party who had been convicted of a crime. The court held that …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 2010-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … ambulance companies to receive "back-up" services ( see New York State Assembly Mem in Support of Legislation, Budget …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4