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Opinion 89-60
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Building Inspector (engaged in private business of performing home inspections) GENERAL … 805-a(1)(b), (c): Although a building inspector engaged in the private business of performing home inspections for …
https://www.osc.ny.gov/legal-opinions/opinion-89-60DiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to … The New York State Office for the Aging NYSOFA failed to spend millions of dollars on programs geared to support …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… the Village’s online banking, for the period June 1, 2011, to September 26, 2012. Background The Village of … a Mayor and four Trustees. Key Findings Village officials need to improve internal controls over the Village’s time and … oversight of the Treasurer’s financial operations also need to be improved. The Treasurer did not properly reconcile …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Behavior Analysts of New York, LLC - Compliance With the Reimbursable Cost Manual (2019-S-35) 180-Day Response
To determine whether reported costs submitted by Behavior Analysts of New York, LLC on its Consolidated Fiscal Reportwere allowable, properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s35-response_0.pdfCUNY Bulletin No. CU-662
… explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected … 6, 2019 between the Comptroller of the City of New York and the City Employees Union, Local 237, International … to the hourly rates effective 02/27/2017, 02/27/2018, and 03/27/2019. The revised rate chart and additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-662-cuny-retroactive-salary-rate-increases-cement-masonsOpinion 93-33
… not constitute a "newspaper" which may make a claim for payment of compensation for publication of school district … meets this requirement (compare Barrett v Cuskelly , 52 Misc 2d 250, 275 NYS2d 280 affd on other grnds 28 AD2d 532, 279 NYS2d 380, Bankers Trust Co. v Terll , 35 Misc 2d 835, 231 NYS2d 374, People ex rel. Guernsey v Somers …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Medicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up) (2019-F-53) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Opioid Prescriptions for Medicaid Recipients in...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f53-response.pdfCost-Saving Ideas: Reviewing Your Revenue Collection Process
… more quickly. Start by evaluating the costs and benefits of various revenue collection alternatives, using measures … Use a Bank Having a bank process payments on behalf of your local government can reduce the amount of staff time devoted to clerical duties. This may include …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processState Agencies Bulletin No. 2048
… Abandoned Property Law §102 requires uncashed checks become abandoned property after one year. Abandoned Property … outreach letter will be mailed to all employees with a 2021 uncashed payroll check greater than $19.99 in … the funds will be remitted to OUF in April 2023. Employees can visit the Unclaimed Funds - Search for Lost Money website …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksFinancial Data: What is the general schedule/cycle of data availability?
… There is a lag between the end of a locality’s fiscal year and when that locality’s reviewed … data becomes available to requesters. The major classes of general purpose local governments – county, cities, towns, … annual financial reports to OSC within 60 to 120 days of the close of their fiscal years, depending upon the class …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityState Comptroller DiNapoli Releases State Audits and Examinations
… Systems (Follow-Up) (2016-F-28) An initial audit issued in February found that OITS did not have established policies … and procedures for backup of key division systems. In a follow-up, auditors found OITS officials have made some … An initial audit issued in February found that OITS did not have established policies …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsMedicaid Cap Legislation
A new law was enacted (Chapter 58 of the Laws of 2005) to “cap” county Medicaid costs at calendar 2005 levels and limit growth rates to 3.5 percent in 2006 and
https://www.osc.ny.gov/files/local-government/publications/pdf/medicaidcap_1.pdfOpinion 91-59
… fire insurance tax moneys to provide death benefits to family members of deceased volunteer firefighters, and to … tax moneys to fund a death benefit payable to the family of deceased volunteer firefighters since, in our … a program which provides the payment of death benefits to family members of deceased volunteer firefighters. In our …
https://www.osc.ny.gov/legal-opinions/opinion-91-59DiNapoli and DA Carney: Owner of Medical Transport Company Sentenced to 3 to 9 Years in Prison for Stealing $700,000 from Medicaid Program
… company today was sentenced to serve three to nine years in state prison and pay restitution of $766,600 for stealing … Medical Transportation, pleaded guilty to grand larceny in the second degree in January in connection with his Medicaid fraud and … company today was sentenced to serve three to nine years in state prison and pay restitution of $766600 for stealing …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-and-da-carney-owner-medical-transport-company-sentenced-3-9-years-prison-stealing-700000Controls and Management of the Unemployment Insurance System (2021-S-3) 180-Day Response
To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s3-response.pdfSecurity Over Critical Systems
… To determine whether the security over Erie County Medical Center Corporation’s (ECMCC) critical systems is … ECMCC is a leading health care provider and academic medical center in Western New York with 573 inpatient beds. … 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-systemsLocal Sales Tax Collections Increased by 3% in July Compared to Last Year
… than some local officials anticipated after two years of more robust growth, making careful cash flow monitoring … York City’s collections totaled $777 million, an increase of 0.2%, or $1.4 million. County and city collections in the rest of the state totaled $935 million, an increase of 5%. Nearly …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearState Agencies Bulletin No. 2259
… in April 2025. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit a claim to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksDiNapoli Halts $24 Million in Suspicious Tax Refunds
… refundable credits based on incorrect information such as fake or inflated number of dependents or understated income. … Taxpayer claimed ineligible refundable credits (e.g., fake or inflated number of dependents or understated income) …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsTuition Assistance Program – LaGuardia Community College
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … Community College (LaGuardia), located in Queens, is part of the City University of New York. LaGuardia offers more than 50 associate degree … complied with the Education Law and the Commissioner of Educations Rules and Regulations when certifying stude …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-college