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Opinion 2006-9
… part of the property and facilities of the town district are purchased by, among other entities, a county on behalf of … of the town district if all property and facilities are sold, the statute clearly anticipates that the county …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 89-9
… paycheck of deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a … letter, the only known heir of the deceased employee is a sister, who has been advised of the unclaimed paycheck. You … however, that letters of administration authorizing the sister to receive the funds have not been presented to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 89-11
… moneys to rent a room in which to meet, if the meetings are for the purpose of providing care and relief to disabled … aid and assistance of such members and their families who are disabled or indigent, and the promotion of the welfare of …
https://www.osc.ny.gov/legal-opinions/opinion-89-11State Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… other gifts for relatives, cell phone payments, personal purchases at Costco, life insurance, and also created a more … charges. I thank District Attorney McMahon and his staff for their commitment to protecting taxpayer money.” … ADAs Gregg Brown and Andrew Botelho. The type of selfish behavior displayed by these defendants is unacceptable, and …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandOpinion 96-7
… p 10; 1991 Opns St Comp No. 91-14, p 53). Fire districts are established for the purpose of providing fire protection … NY 280). Pursuant to Town Law, §176(10), fire districts are expressly authorized to organize, operate, maintain and …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 92-47
… has expressed the opinion that, if separate bank accounts are not specifically required by State or local legislation, … be credited only to the separate account. Moreover, we are aware of no general statutory requirement that interest …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 97-7
… into the court and trust fund and that some of these funds are held beyond the five year dormancy period set forth in … the State the owner of such funds but rather the funds are placed in the custody of the State for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 91-59
… were, or the indigent or disabled firefighters are, members of the Association. You ask whether the … their families without regard to whether the firefighters are members of the Association. Again, since you indicate …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 93-3
… (see, e.g., General Municipal Law, §§103[4], 104), there are also several well-established common law exceptions to … rationale for this exception is that these services are not the type of "public work" which may be properly the …
https://www.osc.ny.gov/legal-opinions/opinion-93-3DiNapoli: MTA Budget Outlook Improves
… funding the next capital program and improving services are critically important, reducing the size of planned fare … some time and crossings on the MTA’s bridges and tunnels are still declining. Overtime costs set a new record of $681 …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesRabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… with disabilities, has been sentenced to up to three years in prison for stealing $5 million in City and State funding between 2005 and 2012 – money that … that is now defunct, was located at 1854 Cornaga Avenue in Far Rockaway, Queens, and primarily provided services to …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeDiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… to state agencies,” DiNapoli said. “Some of these entities are repeatedly used in a way that circumvents borrowing … to DiNapoli’s report. Public authorities generally are not subject to many of the oversight and transparency …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityUnified Court System Bulletin No. UCS-314
… bargaining units who meet the eligibility criteria are affected: Bargaining Unit BU – Union Name … on the ratification date of their respective union are eligible to receive the 2023 Judicial Ratification Bonus. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… To determine whether Long Island Spine Specialists PC waived Empire Plan members outofpocket costs and if so to …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… claims from non-participating providers at amounts that are generally higher (and often significantly higher) than … it is with the understanding that Empire Plan members are liable for a portion of the claimed amount, representing …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… claims from non-participating providers at amounts that are generally higher (and often significantly higher) than … it is with the understanding that Empire Plan members are liable for a portion of the claimed amount, representing …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpUnexpected Delays and Events
… LIRR from Penn Station in Manhattan to Sunnyside in Queens are owned, managed, and maintained by Amtrak. Other than this … because there were no LIRR On-Scene Representatives (who are at the station where bus service is supposed to be …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsState Agencies Bulletin No. 702
… salaries of Executive Branch agency employees until all are completed. Overpayments resulting from salary corrections of this type are not recoverable. Agency Actions Non-Executive agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsHoltsville Fire District – Financial Management (2025M-4)
… the tax levy is not greater than necessary. Reserve funds are established to provide resources for an intended future … General Municipal Law (GML). Our methodology and standards are included in Appendix D. The Board has the responsibility …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4City of Dunkirk – Budget Review (B25-1-8)
… support our position that the City’s accounting records are not reliable or up to date. They also acknowledge the … City’s accounting records a priority and ensure records are updated as soon as possible so the Council has …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8