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State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Fulton , Town of Greenport , Town of Guilderland , … Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's fiscal climate, … P DiNapoli today announced his office completed audits of Town of Fulton Town of Greenport Town of Guilderland …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… Fire Department Company Number 1, Inc. (Department) Board of Directors (Board) provide adequate oversight of financial … Comptroller (OSC) until after we asked about it. During our review of these funds, we determined that disbursements … of financial operations. Department officials agreed with our recommendations and indicated that they initiated …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companySecurity Over Critical Systems
… a leading health care provider and academic medical center in Western New York with 573 inpatient beds. It specializes in various services, including oncology, transplantation, … with the University at Buffalo, it plays a vital role in medical research. A core value of the organization is …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsOpinion 95-3
… the county imposes a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions … the county imposes a 3% sales tax on utility services and restaurant meals and the two other cities within the county … cities, towns and villages in the county in accordance with Tax Law, §1262(d) (see 1983 Opn No. 83-187, supra ; see …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 88-39
… including felonies, subject to divestiture by the superior courts and their grand juries (CPL, §10.30; People v … the court is divested of its jurisdiction by action of a superior court or its grand jury (CPL, §10.30). If the … pertinent documents are transmitted to and received by the superior court (CPL, §180.30). Similarly, if the hearing is …
https://www.osc.ny.gov/legal-opinions/opinion-88-39DiNapoli Releases Subway Ridership Dashboard
… to the subways are those who most need it, including many from The Bronx, Brooklyn and Queens who work in lower … to station. Comptroller DiNapoli's MTA Dashboard lays bare how ridership changed as commuting patterns shifted over the … work in jobs that cannot be performed remotely such as healthcare, construction, retail and restaurants. Ridership …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardDetails About the Audit Process
… economically, ethically, and equitably. The audit process is an integral part of providing an independent, objective, … from the earliest stages to the final report. It describes what auditors look for and their professional auditing … of your perspective on our findings and recommendations. What Happens After We Receive Your Response? Once we receive …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processMedicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… what was actually provided or were billed with incorrect patient status codes; $590,405 in overpayments for claims … with improper payments for duplicate billings and for clinic and durable medical equipment services. By the end of …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Opinion 94-21
… no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase … or a reasonable class of, purchase orders. You ask whether there is any statutory requirement that two signatures be …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Compliance With Payment Card Industry Standards
… Objectives To determine whether the City University of New York (CUNY) has provided sufficient guidance to the … located throughout New York City’s five boroughs. As of January 2019, CUNY offered 1,400 academic programs, 200 … All industries that accept credit cards as a method of payment must comply with the Data Security Standards (DSS) …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsAmortization Schedules and Payoffs – Contribution Stabilization Program
… If you participate in the CSP, you can view the payment schedules of any outstanding amortizations, the original … each, in Retirement Online . To view amortization payment schedules : Sign in to your Retirement Online account. … NYSLRS employers can view payment schedules of any outstanding amortizations original amounts …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… withdrawn. “FirstEnergy is taking important steps today for shareholder value and the environment by looking holistically at how climate change is affecting the … the long term,” DiNapoli said. “We look forward to working with FirstEnergy as it implements its plan and will continue …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyFacility Structure, Safety, and Health Code Waivers
… addressing safety and risks related to physical plant standards at health care facilities. This audit covered … that safety and structural risks related to physical plant standards at health care facilities are appropriately … addressing safety and risks related to physical plant standards at health care facil …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversOpinion 90-18
… threshold of section 103 (see e.g., Walton v Mayor , 26 App Div 76, 49 NYS 615; 1A Antieau, Municipal Corporation …
https://www.osc.ny.gov/legal-opinions/opinion-90-18DiNapoli Expands Anti-Corruption Initiative
… of Investigations to build on efforts which resulted in 30 arrests and the restitution of $3 million last year. The … providers recovered more than $2 million, prompted six arrests, four convictions and resulted in legislation … promote cancer screening for indigent New Yorkers; and The arrests and convictions of various local officials from the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiativeOpinion 2007-2
… that bear on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability for expenses of); (authority to charge … all or a portion of the types of expenses connected with elections and matters preliminary or relating thereto that, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 89-28
… the opinion. IMPROVEMENT DISTRICTS -- Expenses (allocating cost of increase or improvement of facilities); (of excess water tank capacity); (payment of the cost of preparing a general map, plan, and report); (of … TOWN LAW, §§192-a, 194-a, 202, 202-b: The cost of a water storage tank may be allocated between proposed and existing …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 2000-9
… evaluation program) WORDS AND PHRASES -- Compensation (as including salary and certain other payments) GENERAL … to provide additional compensation as an "after-the-fact" bonus to the executive director of the agency for services … may compensate its executive director by an annual salary plus an additional lump sum amount determined at the end of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 91-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … government may not, by local law, authorize the purchase of commodities from vendors holding federal General Services … Whether a town by local law may authorize the purchase of commodities from vendors holding federal General Services …
https://www.osc.ny.gov/legal-opinions/opinion-91-6New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (2022-N-6)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n6.pdf