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Opinion 96 - 14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. COMMUNITY COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college … Whether a member of the board of trustees of a community college would have a …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Controls Over Cash Advance Accounts
… to March 11, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies … and the cash is transferred from the State Treasury to a local bank account for use by the agency. WCB was … bank statements from July 2012 to February 2014 and found that both checks never cleared. Although the petty cash …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsOpinion 94-17
… the issues discussed in the opinion. REFUSE AND GARBAGE -- Recycling Services (imposition and collection of fees for) … that unpaid user fees imposed to finance the cost of recycling services, including any interest or penalties, may … the amount of unpaid fees imposed upon property owners for recycling services provided by the city under a contract with …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 93-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … Volunteer firefighters who also serve as paid employees of a political subdivision may not earn credit under a service …
https://www.osc.ny.gov/legal-opinions/opinion-93-16IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… amount on Variable Rate Demand Bonds 60403 Principal – Auction Rate Security Bonds Debt service payment – principal amount on Auction Rate Security Bonds 60411 Interest – Fixed Rate Debt … – interest on Variable Rate Demand Bonds 60413 Interest – Auction Rate Securities Debt service payment – interest on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Legal Topics and Approvals
… for counties, cities, towns, and villages to apply to the State Comptroller for exclusion of sanitary sewer debt from … intended for use by those towns within the Adirondack Park that are required to obtain the consent of the State … Bidding under General Municipal Law, §103 (March, 2010): A research paper discussing the legal requirements in …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsSelected Employee Travel Expenses
… University of New York College at Cobleskill: Selected Employee Travel Expenses ( 2012-S-143 ) State University of New York College at Oneonta: Selected Employee Travel Expenses ( 2012-S-145 ) …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesExamination of Unemployment Insurance Benefits
… appropriate and in accordance with applicable Federal and State laws and regulations, and whether DOL took corrective … in current payments we stopped and future payments that would have been made over the life of the claim had DOL … claimants against whom DOL assessed monetary penalties as a result of our findings. DOL has recovered $1,528,896 from …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsDiNapoli: Staten Island Woman Pays Full Restitution of Over $247K after Cheating Brother-in-Law Out of Sister's NYS Pension Death Benefits
… 68, fraudulently designated herself as her sister’s sole beneficiary while her sister was on her deathbed. When her … her sister’s credentials to create an online retirement account designating herself as the sole beneficiary. Gutierrez received the entire death benefit of …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-staten-island-woman-pays-full-restitution-over-247k-after-cheating-brother-law-out-sistersSecurity Over Critical Systems
… 2025 through March 2026. About the Program The Nelson A. Rockefeller Empire State Plaza Performing Arts Center Corporation was created by … from breaches and fraud. It applies to all organizations that store, process, or transmit cardholder data. Key …
https://www.osc.ny.gov/state-agencies/audits/2026/07/15/security-over-critical-systemsDiNapoli: 14 School Districts Designated in Fiscal Stress
… designated in some level of fiscal stress under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … drop because of significant increases in both federal and state aid,” DiNapoli said. “High need districts in urban and … districts also saw a substantial increase in ongoing state aid. In State Fiscal Year 2021-22 Enacted Budget, the …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… Purpose To determine if the Department of State’s Division of Cemeteries sufficiently monitors … (Board), the Division works with cemetery officials on a wide range of issues, including the sale of lots, service … a critical means through which the State seeks to ensure that not-for-profit cemeteries do not become a burden on …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceCounty Medicaid Costs
… their recently adopted 2005 budgets, indicates that county general fund budgets (outside New York City) are … These increases are part of a continuing trend in county budgets, where Medicaid expenditures (those reported to OSC in county annual financial reports) have more than doubled in …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsOpinion 2011-1
… municipalities by special act of the State Legislature ( see General Municipal Law § 856 [1] [a]; see also NY Const, art X, § 5). With limited exceptions, … be governed in all respects as provided by that statute ( see General Municipal Law, art 18-A, title 2 [§ 890 et seq …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Opinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed against adjoining properties. …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Improper Medicaid Payments to Eye Care Providers
… services from providers who do not meet federal and State requirements for participation in the Medicaid program. … enrollment applications and revalidations, and ensure that only qualified providers participate in the Medicaid … who do not meet federal and State requirements. As a result of these weaknesses, six eye care professionals who …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersLow-Income Housing Trust Fund Program
… Purpose To determine whether Low-Income Housing Trust Fund Program (Program) funds are being awarded … manner to help meet the State's critical low-income housing needs. The audit covers the period April 1, 2008 through December 11, 2013. Background The Housing Trust Fund Corporation's (Corporation) mission is to …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programManaged Care Payments to Unenrolled Providers (Follow-Up)
… their members. The 21st Century Cures Act (Act) mandated that all managed care in-network providers, with certain … exceptions, enroll as participating providers in the state Medicaid program by January 1, 2018. Through the … MCO compliance with the provisions of the Act and resolved a system error that had been preventing the identification of …
https://www.osc.ny.gov/state-agencies/audits/2026/03/31/managed-care-payments-unenrolled-providers-followOpinion 89-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN … LAW, §§9104, 9105: Except as otherwise provided by a special act, the members of the fire department or, in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-16SUNY Bulletin No. SU-342.1
… of the implementation of Paid Parental Leave for certain State University of New York (SUNY) employees and provide … Background Governor Hochul announced that New York State will provide 12 weeks of Paid Parental Leave to certain Executive Branch State employees to bond with a newly born, adopted, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3421-suny-paid-parental-leave-full