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Opinion 91-19
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … gift by a fire company to the fire district. This is in response to your letter concerning firefighting equipment … with moneys it received from a criminal defendant in an arson case as part of a plea bargaining arrangement. …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 92-31
… or statutory amendments that bear on the issues discussed in the opinion. ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of … reports. The village may not sell advertising space in such a newsletter. You ask whether a village, at village …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 93-16
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … to respond to fire alarms does not alter the periods when, in fact, the volunteer is ordinarily expected to be at work. This is in reply to your letter concerning the accrual of credit …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 94-26
… or statutory amendments that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT DISTRICTS -- Assessments … TAXES AND ASSESSMENTS -- Assessments (limitation on in BID) TOWNS -- Powers and Duties (establishment of BID … or more villages, the limitation on district assessments in section 980-k is computed with reference to general town …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Comptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… General Eric Schneiderman, Mr. Wills has been brought to justice," said State Comptroller Thomas P. DiNapoli. "We must … Shirley Huntley while Wills was serving as Huntley's chief of staff. The grant stipulated that the money had to be … provided important support. The Bureau is led by Bureau Chief Daniel G. Cort and Deputy Bureau Chief Stacy Aronowitz. …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenComptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… Tamarac, Florida, pleaded guilty today to Grand Larceny in the Third Degree, a Class D felony, for stealing over $148,000 in pension payments from the New York State and Local Employees Retirement System paid … off a pension to which she was not entitled, even cruising the Caribbean,” State Comptroller DiNapoli said. “Thankfully, …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysState Comptroller DiNapoli Releases Audits
… providers for the same services under both the old and the new (APG) payment methodologies. Furthermore, auditors … payments. United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) In accordance with … made a net overpayment of $898,541 on 96 claims from hospitals that had contracts with Empire that limited the …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsDiNapoli: New York City Job Growth Continues to Set Records
… to balance the budget. Still, some sectors have lost jobs in the past year or seen growth slow.” New York City is … for the nation and 14.5 percent for the state as a whole. In 2019, job growth was concentrated in three employment sectors with health care accounting for …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsHomeless Services Housing Needs Assessment (Follow-Up)
… treatment for substance abuse, childcare services, and assistance with finding permanent housing. Local departments … 2023 Annual Report, the Office of Temporary and Disability Assistance (OTDA) oversaw a network of 580 transitional homeless shelters across the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followDrug Management and Disposal
… of drug collection and disposal options across the State in order to examine ways to improve the efficacy of the … range of harmful environmental and societal consequences. In the past, pharmaceuticals were typically disposed of by throwing them in the trash or flushing them down drains, where they …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalPerformance of the Excelsior Jobs Program
… firms that were issued a Certificate of Tax Credit met the eligibility requirements for job growth and investments in their formal agreement before receiving tax credits. The … firms that were issued a Certificate of Tax Credit met the eligibility requirements for job growth and investments …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… a water or sewer district, consider setting aside money in a capital or repair reserve fund to be used for future … for a specific intended purpose can smooth out spikes in both expenditures and revenues. Saving for future capital … written policy that explains why money is being set aside in a reserve. It should also document the reserve’s financial …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsManagement and Maintenance of Non-Revenue Service Vehicles
… Objectives To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete inventory of non-revenue service vehicles, and to determine whether the … 2018 through April 2021. About the Program New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesHousing for Seniors
… senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal Section 202 … units were left vacant for long periods of time. Six apartments at HANAC were left vacant for an average of almost 3 years; two of the six apartments were fully furnished apartments designated for …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Use, Collection, and Reporting … devastating consequences for older populations residing in congregate settings, such as nursing homes. Within weeks … component of any health care delivery and a key concept in achieving the Department’s mission to protect and promote …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded … as ED) for all Medicaid recipients, including registered sex offenders. In addition, Medicaid must not pay for ED … of procedures and supplies to treat ED for registered sex offenders. Key Findings Medicaid made improper payments …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andDivision of Housing and Community Renewal Bulletin No. DH-139
… processed automatically. Affected Employees: All employees in the Rent Regulation Services Unit (BU67) represented by … Lag 03/27/2025 04/23/2025 Eligibility Criteria: Employees in Bargaining Unit 67 who have a Payroll Status of Active, … on or after the applicable Effective Dates provided in the Effective Dates section who are receiving Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15