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XII.5.K Federally Reportable Payments – XII. Expenditures
… for unjustified delays in paying vendors, construction contractors, and providers of service pursuant to Article …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… PO Box 9037 Hicksville, NY 11802 HEAP 4 300 Erie Boulevard West, C-1 CAS Syracuse, NY 13202 3. Populate the invoice …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesOpinion 92-56
… and employees, appears in section 201(4) of the Civil Service Law (see also NYC Administrative Code, §12-307[a]; … the phrase "terms and conditions of employment" in Civil Service Law, §201(4) generally involve whether a particular … of Union Free School District No. 3 of the Town of Huntington , v Associated Teachers of Huntington , 30 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-56DiNapoli: Capital Planning Problems Persist at NYRA
… and formally estimate project costs funded by Video Lottery Terminal (VLT) revenue, according to an audit …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraOpinion 96-21
… control district was established in 1987 pursuant to a petition of property owners which asked the town board to … the State Comptroller under then existing law because the petition did not ask for a capital improvement whose cost … Town beach erosion control districts may be established by petition (Town Law, §190 et seq .) or by town board motion …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 97-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … in the opinion. ABANDONED AND LOST PROPERTY -- Money (court and trust funds) COUNTY TREASURER -- Powers and Duties (unclaimed court and trust moneys) STATE COMPTROLLER -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 91-44
… in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health … plan at the expense of either the district or the individual. The State health insurance plan is operated …
https://www.osc.ny.gov/legal-opinions/opinion-91-44COVID-19 Pandemic Small Business Recovery Grant Program
… Objectives To determine whether Empire State Development (ESD) awarded … ESD established performance measures to assess the impact of the awards. The audit covered the period from April 2021 … To determine whether Empire State Development ESD awarded …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programEnforcement of the Mitchell-Lama Surcharge Provisions
… a surcharge, up to a maximum of 50 percent, to the monthly rent or carrying charge. Payment of surcharges is a legal … from uncollected surcharges can result in an increase in rent or carrying charges for all tenants. Such an increase …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsState Comptroller DiNapoli Releases Municipal Audits
… did not record, deposit, remit or report all collections in a timely manner. As a result, the town’s collections were … lost time due to an occupational injury, which resulted in an overpayment of his health and dental premiums of … of discrepancies the former deputy was arrested in September 2020 and charged with grand larceny in the third …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… issued. Department of Health – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims … versus outpatient—affects Medicaid’s reimbursement for services provided, with outpatient services generally … prior audit, issued in August 2023, identified 34,264 fee-for-service inpatient claims, totaling $360.6 million, where …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… purposes, such as purchasing approximately $4,000 in gift cards. Town of Windsor – Capital Project (Broome … officials partially funded the project with $1.5 million in town-outside-village funds and did not have adequate … County) Officials did not obtain competitive quotes in accordance with their procurement policy. The …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Parks a Growing Attraction
… are an important public resource providing New Yorkers and visitors with green spaces, fresh air, and recreational and educational opportunities. The New York State Office of … are an important public resource providing New Yorkers and visitors with green spaces fresh air and recreational and …
https://www.osc.ny.gov/reports/state-parks-growing-attractionDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are tax … parents save for college. Contributions made by Dec. 31 can provide up to $10,000 in state tax deductions on 2016 … to lay a foundation for a student’s future.” New Yorkers can open an account and if they already have one can …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesDiNapoli Releases Bond Calendar for First Quarter
… Authority – a commercial paper sale of up to $325 million in variable rate tax-exempt debt for the month of January. … Authority – bond sales of up to $500 million in fixed and variable rate tax-exempt bonds for the month of … Finance Authority – a bond sale of up to $750 million in fixed rate tax-exempt bonds for the month of January. New …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-bond-calendar-first-quarterComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … adequate oversight. In addition, receipts were not issued for all collections. Collections recorded in the records did … over claims processing were adequate to ensure claims were for appropriate purposes and were properly audited and …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsOpinion 89-37
… AND REGULATORY POWERS -- Pawnbrokers (authority to license) GENERAL BUSINESS LAW, §§40, 52, 53: A license must be obtained from the the local government in … note subdivision e to the effect that the obtaining of a license from the applicable local governing body precedes the …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Opinion 94-8
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Deputy Treasurer (qualifications for … for principal office) - - Eligibility (deputy fire district treasurer) TOWN LAW, §177-b; PUBLIC OFFICERS … order to qualify for appointment as deputy treasurer of a fire district, an individual must meet the same requirements …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business
… her personal business. Cesternino was sentenced to 30 days in jail followed by five years’ probation, and ordered to pay $58,000 in restitution and a $5,000 fine. Cesternino, 46, was … following her guilty plea to Falsifying Business Records in the First Degree (an E felony) in full satisfaction of the …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-companyDiNapoli: Former Town of Minerva Clerk Pleads Guilty
… the New York State Police for their work and partnership in combatting public corruption." Green, 30, who plead before … County Court Judge Richard Meyer, faces up to four years in prison on the felony grand larceny charge and one year … of official misconduct and tampering with public records. In addition, Green may be required to pay restitution and …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-former-town-minerva-clerk-pleads-guilty