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Opinion 89-63
… that bear on the issues discussed in the opinion. FEES -- Exemption From (housing authority) PUBLIC HOUSING AUTHORITIES -- Fees (exemption from court fees) PUBLIC HOUSING LAW, §52(1): A municipal housing … housing authority is exempt from the payment of court fees when it is a litigant in Supreme Court a County Court …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 89-61
… Compensation (salary charged on townwide basis) BUILDING INSPECTOR -- Compensation (salary in town charged only to … town, including villages. The salary of the town building inspector is chargeable only to the area of the town outside … clerk, town superintendent of highways and town building inspector are raised by taxes levied on the entire area of …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Hamburg Recreation Worker Sentenced to Jail and Probation for Stealing $156K
… village fees, then altered public records to conceal her crime, according to State Comptroller Thomas P. DiNapoli and …
https://www.osc.ny.gov/press/releases/2019/03/hamburg-recreation-worker-sentenced-jail-and-probation-stealing-156kState Comptroller DiNapoli Releases Municipal Audits
… – Special Districts (Niagara County) The town has three sewer districts but the supervisor recorded and reported all sewer operation revenues and expenditures as one special … the board does not adopt individual budgets for each sewer district. Capital costs are allocated to three sewer …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2Forms
… Payroll Purchasing and Payments Travel Vendors Other Unclaimed Funds Vendors Vendor Responsibility Questionnaires …
https://www.osc.ny.gov/help/formsState Agencies Bulletin No. 999
… employees who elect to retire under the 2010-11 Retirement Incentive Program Background Chapter 105 of the Laws of 2010 authorized a two track Retirement Incentive Program intended to achieve permanent financial savings. The Retirement Incentive Program includes a Targeted Retirement Incentive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesOpinion 99-6
… within "the possession, custody or control of any officer, agent, or agency of the state" (see Smith v Levitt , 30 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Homeless Services Housing Needs Assessment (Follow-Up)
… including assessment of needs, case management, access to health care (including physical and mental health), treatment for substance abuse, childcare … the need for temporary housing and treatment of physical, mental health, and/or substance abuse issues. Beginning in …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… (NYSHIP) provides health insurance coverage to active and retired State, participating local government, and school … to administer the Plan’s prescription drug program between January 1, 2008 and December 31, 2013. United subcontracted … including the negotiation, collection, and allocation of rebates offered by drug manufacturers. In 2012, Express …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… of the state Department of Health’s (DOH) oversight of the Medicaid program. The audits identified approximately $790 … for the coming fiscal year, in part because of higher Medicaid spending,” DiNapoli said. “Over the last four years, my auditors have focused on the Medicaid program, uncovering billions of dollars in waste, …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueForms and Publications
… Wire Extension Request Form Handbook for Reporters of Unclaimed Funds OFAC Blocked Accounts - reference section on … Sample Letter of Authorization and Fee Agreement Office of Unclaimed Funds Annual Report SFY 2024-25 … and publications available for claimaints and reporters of unclaimed funds including Change of Address Form and …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsState Agencies Bulletin No. 1797
… (k) (6) (D) (ii) will increase to $285,000 for the 2020 calendar year. Affected Employees Employee who are members of … PayServ to reflect the Maximum Salary Limit for 2020 Calendar Year. PayServ will automatically stop ORP … will resume in the first paycheck of the following calendar year. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1797-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1Information Technology Governance Security Self-Assessment
The Security Self- Assessment is intended to help personnel responsible for the day-to-day management of IT operations exercise effective IT operation oversight. The Self-Assessment addresses key areas of IT internal controls such as policy, training, access and contingency planning.
https://www.osc.ny.gov/files/local-government/publications/pdf/IT-Governance-Self-Assessment-Form.pdfFinancial Outlook for the Metropolitan Transportation Authority
One year ago, the Metropolitan Transportation Authority’s (MTA) finances were in the best condition in years with all five years of its financial plan balanced as a result of new revenues approved by the State fiscal year 2023-24 enacted budget.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2025.pdfMiddlesex Fire District – Fiscal Transparency (2025M-130)
Did the Middlesex Fire District (District) Secretary/Treasurer (Treasurer) provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State Comptroller (OSC)?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/middlesex-fire-district-2025-130.pdfChittenango Central School District – Audit Follow-Up (2023M-155-F)
The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/chittenango-central-school-district-2023-155-f.pdfOpinion 89-47
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 172-d, 173, 176(27), 181: A town board may, after a public hearing, adopt a resolution dissolving a fire protection … 172-d of the Town Law, a town board may, after a public hearing, dissolve a fire protection district and add the …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 91-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures … Whether a member of the board of fire commissioners of a fire district may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Uncollected Penalties (Follow-Up)
… was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our … not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide … was to assess the extent of implementation as of April 30 2015 of the eight recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followState Comptroller DiNapoli Releases Municipal Audits
… establish policies and procedures for enforcing unresolved traffic tickets. Town of Hempstead Sanitary District Number …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits