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Opinion 88-33
… (authority to compromise claim) TOWN LAW, §§199, 202-d, 209-h; LOCAL FINANCE LAW, §104.10: Although the town … (Town Law, §§202-d, 209-h; 1968 Opns St Comp No. 68-923, p 861). Therefore, since it was always intended that all … be made under the Local Finance Law (6 Opns St Comp, 1950, p 221). Under section 104.10(4) of the Local Finance Law, if …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Special Plan for Suffolk County Probation Department Peace Officers (Sections 89-s and 603-o)
… (Return to Top) (Return to Top) (Return to Top) VO1869 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-probation-department-peace-officers-sections-89-s-and-603-oDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… group homes across eight counties. Employees at each group home routinely purchase food and household items necessary to … local retailers and, six months later, from Finger Lakes Home Supply (Home Supply) without competitive bidding. In addition, the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyQuestionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… report, Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician ( … Ahmad’s medical records found they contained inadequate and sparse detail. The Department’s review of this sample … of complex diseases, contained no treatment plans, and were illegible. Department officials also determined the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selectedOverpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (Follow-Up)
… to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (Report 2013-S-57). Background The … medical care. For example, MCOs receive a “Supplemental Low Birth Weight Newborn Capitation Payment” (low birth weight kick payment) for each enrolled newborn …
https://www.osc.ny.gov/state-agencies/audits/2016/12/07/overpayments-managed-care-organizations-and-hospitals-low-birth-weight-newborns-followNew York State Dental Program – Payments for Scaling and Root Planing Procedures (Follow-Up)
… of tartar, plaque, and toxins from above and below the gum line. Root planing involves a smoothing of the rough … the treatment is to help shrink periodontal pockets, heal gum tissue, and thereby prevent tooth loss. Key Finding GHI …
https://www.osc.ny.gov/state-agencies/audits/2013/11/12/new-york-state-dental-program-payments-scaling-and-root-planing-procedures-followeBay Publicly Commits to Gender and Racial Diversity in Search for Board Members
… Thomas P. DiNapoli and Trillium Asset Management today announced that they have withdrawn the shareholder … New York State Comptroller and Trillium Asset Management today announced that they have withdrawn the shareholder …
https://www.osc.ny.gov/press/releases/2015/03/ebay-publicly-commits-gender-and-racial-diversity-search-board-membersOpinion 90-64
… if any, will be authorized or required either on the decision of the governing board to undertake the project itself or the decision to authorize the issuance of bonds or capital notes … to conduct a non-binding, advisory referendum on the decision to undertake a project to be financed by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-64DiNapoli: Tax Breaks From IDAs Continue to Climb
… $695 million in net tax exemptions in 2015, an increase of 10 percent from the prior year, according to a report issued today by New York State Comptroller Thomas … difficult for taxpayers to follow the costs and benefits of these activities," DiNapoli said. "Our annual report …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbTravel and Entertainment Expenses (2013-S-47)
To determine whether the expenses incurred by Metropolitan Transportation Authority (MTA) Headquarters and MTA Capital Construction for travel and entertainment
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s47.pdfMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… other programs, a preschool Special Education Itinerant Teacher (SEIT) program to disabled children between the ages …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualGermantown Fire District – Board Oversight (2014M-166)
… Findings The Board did not properly award a contract for cleaning services for $4,800 when it renewed its contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Determination of Residency for Tuition Purposes
To determine whether SUNY has adequate assurance that campuses are making accurate residency determinations for students and thus charging the correct tuition rates
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesDiNapoli: Former Le Roy Fire Dept Treasurer Pleads Guilty in $46,000 Theft of Public Funds
… 14th floor, 110 State St., Albany, NY 12236. For a copy of the final audit reports, visit: …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-former-le-roy-fire-dept-treasurer-pleads-guilty-46000-theft-public-fundsGreenville Fire District – Investment Program (2023M-106)
… period, the District earned $539 from money on deposit in the District’s checking and money market accounts, which had average available funds for investing of $845,365. Had officials considered other legally … policy guidelines. Consider all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Border City Fire District – Board Oversight (2024M-137)
… As a result, the former District Fire Department Chief (Chief), who was also a Director of the Border City Hose … interest of taxpayers. The Board also did not: Oversee the Chief. Ensure the Treasurer received, accounted for and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Opinion 93-27
… the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX … townwide taxes within town outside village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a … of sales tax is not a matter within a town's home rule authority (see Municipal Home Rule Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Commack Public Library District – Selected Financial Operations (2015M-132)
… is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The District is governed by … by GML. The Board did not solicit quotes to obtain goods and services that are not required to be competitively bid, … that gives District staff guidance when purchasing goods and services. Closely monitor the purchasing process to …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Schodack Valley Fire District – Cash Disbursements (2016M-98)
… adequately supported, properly authorized and for valid District purposes for the period January 1, 2015 through … December 30, 2015. Background The Schodack Valley Fire District is a district corporation of the State, distinct and separate from … Schodack Valley Fire District Cash Disbursements 2016M98 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98New York State Comptroller DiNapoli and New York City Retirement Systems and Pension Funds Announce Appointment as Lead Plaintiffs in Wynn Resorts Shareholder Lawsuit
… in a January 26, 2018 Wall Street Journal exposé revealing Mr. Wynn's history of harassment based on interviews with over 150 witnesses. Mr. Wynn has since resigned from his positions as Board … and its investors through its apparent failure to hold Mr. Wynn accountable for repeatedly harassing employees on …
https://www.osc.ny.gov/press/releases/2018/05/new-york-state-comptroller-dinapoli-and-new-york-city-retirement-systems-and-pension-funds-announce