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Opinion 97-1
… LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' compensation plan of the county … unless excluded by the county's rules and regulations. To the extent costs are apportioned to plan participants on the basis of full valuation of …
https://www.osc.ny.gov/legal-opinions/opinion-97-1State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… Tools Review of the Financial Plan of the City of New York NYC's Shifting Population: The Latest Statistics Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressReview of the Financial Plan of the City of New York - March 2007
A resilient real estate market and record Wall Street profits and bonuses continue to push tax collections far beyond the City’s expectations.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2007.pdfState Comptroller DiNapoli Launches Academy for Local Government Officials
… State Comptroller Thomas P. DiNapoli has launched a new Academy for New York State Local Officials that will provide an enhanced training program to help local administrators and employees become more effective in the day-to-day … State Comptroller Thomas P DiNapoli has launched a new Academy for New York State Local Officials that will provide …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-launches-academy-local-government-officialsMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, … audit covered the period from July 2016 to December 2021 for non-oxygen-related durable medical equipment rentals and September 2018 to December 2021 for oxygen-related durable medical equipment rentals. About …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsState Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… A longtime clerk-treasurer of the Village of Addison in Steuben County has been arrested … stealing more than $1.1 million in village funds over the course of at least 19 years, New York State Comptroller … Steuben County District Attorney Brooks Baker, and the New York State Police announced today. “For well over a …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceState Comptroller DiNapoli Releases Municipal & School Audits
… loss. Officials also did not establish written procedures for granting, verifying, changing and disabling network user … officials did not properly account for and monitor all of the district’s fixed assets. Of the 80 fixed assets … services for occupational and physical therapy, legal, music therapy, advertising and architectural services from …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 98 - 19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … -- Apparatus and Equipment (referendum requirement for installment purchase contract) PUBLIC CONTRACTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Accounting and Reporting Manual
Accounting and Reporting Manual for Counties, Cities and Villages, Soil and Water Conservation Districts and Libraries
https://www.osc.ny.gov/files/local-government/publications/pdf/arm.pdfThousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… used equipment was sometimes donated or sold at state auctions, but ITS now destroys discarded equipment, even in …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityOpinion 94-12
… DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire district may, without referendum, negotiate a lease of a portion of its vacant land with a not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Portville Central School District - Cafeteria Collections (2018M-244)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit covered the … records; however, Civil Service is ultimately responsible for ensuring these groups fulfill their duties. Civil Service … and Accounting System (NYBEAS) as the system of record for member enrollment and eligibility information, and …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … Key Findings District officials did not: Seek competition for professional services obtained from seven providers who … in 2016-17. Have required written quote documentation for purchases from 11 purchase contract vendors totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… General Municipal Law 5 authorizes local governments and school districts to pay for the actual and necessary expenses of travel, meals, lodging, registration fees and tuition fees incurred by officers and employees while …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesState Contract and Payment Actions in March
… with Economy Paving Co, Inc. for bridge replacement on NY Route 38 over Fall Creek in Tompkins County. $3.2 million … LLC to replace the bridge and culvert on Route 115 over Little Wappinger Creek in Pleasant Valley, Dutchess County. … Innovation Hub to promote economic development in Western NY. $10 million to Alstom Transportation, Inc. to expand and …
https://www.osc.ny.gov/press/releases/2019/05/state-contract-and-payment-actions-marchVillage of Mount Morris – Treasurer’s Office (2013M-65)
… 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65State Comptroller DiNapoli Releases School Audits
… as required. The director did not approve, and the board treasurer did not review any of the 35 charges tested, … procurement policy that was last approved by the board in 2017. In addition, district officials did not …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsSouth Glens Falls Central School District - Fund Balance (2018M-90)
… fund balance was not reported accurately because encumbrances, accrued liabilities and accounts payable were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90NYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… NYS Comptroller Thomas P DiNapoli and NYC Scott M Stringer today called on the SEC to compel fossil …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industry