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Opinion 91-44
… in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance (authority to cover fire … commissioners of a fire district may be provided health insurance through the State health insurance plan at the …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 94-20
… Bonds (use of for "extraordinary expenses" for snow and ice removal) VILLAGE LAW, §§5-518, 6-622, 22-2200; MUNICIPAL … No. 90-39, p 88). Since the maintenance of a public street is undertaken for the benefit of the public at large (see Lopes v Rostad, 45 NY2d 617, 412 NYS2d 127), it is our opinion that a village may not finance the cost of …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… Objectives To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal … Trust Fund Corporation (HTFC). HTFC’s Office of Community Renewal is allocated federal funding from the U.S. Department … To determine whether Homes and Community Renewal has established and maintains adequate internal …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… who no longer qualified for the program, according to an audit by State Comptroller Thomas P. DiNapoli. The … impose unnecessary costs on taxpayers. This time, failure to effectively monitor money allowed $701 million worth of improper spending, and may have also led to unsatisfactory long-term care for eligible patients in …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsOversight of Selected Aspects of Traffic Controls
… Transportation (Department) is monitoring and evaluating traffic flow at intersections and whether the Department took action to improve safe traffic and pedestrian flow at intersections. The audit … efficient movement of pedestrians, goods, and vehicular traffic on the streets, highways, bridges, and waterways of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsState Comptroller DiNapoli Releases Municipal Audits
… the approval process by manually writing checks using a typewriter and blank check stock and disbursed 106 payments … total services obtained from eight vendors. Village of Horseheads – Claims Auditing and Disbursements (Chemung … petit larceny and paid full restitution. Village of Horseheads – Collections Village officials did not properly …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli and A.G. Schneiderman Announce Felony Guilty Plea of Former City of Rensselaer DPW Commissioner for Stealing Scrap Metal Proceeds
… it for themselves. Using public office for personal gain is a violation of the public trust and will not be … the supervisor of his two co-defendants, Ronald Foust and Jeffrey Clark. Surveillance videos from a local scrap yard … to Rensselaer Iron, a scrap yard in Rensselaer County where the city has an account. In exchange, Rensselaer Iron …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-and-ag-schneiderman-announce-felony-guilty-plea-former-city-rensselaer-dpwDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
An audit released today by New York State Comptroller Thomas P DiNapoli found Medicaid managed care organizations made as much as $15 billion in improper and questionable payments to providers who did not appear to be enrolled in Medicaid
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programDiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… Homes and Community Renewal (HCR), is falling short in its oversight of several Mitchell-Lama developments, according to an audit … conditions and records at four Mitchell-Lama developments in New York City – 753 Classon Ave. Housing Co. (Classon), … agency Homes and Community Renewal HCR is falling short in its oversight of several MitchellLama developments …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… The Western Regional Off-Track Betting Corp. (OTB) spent at … for board members, employees and other individuals without the oversight required by state rules, according to an audit … The Western Regional OffTrack Betting Corp OTB spent at least …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksArea #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… Local governments and schools often rely on third parties to provide a variety … and protection of personal, private and sensitive information. In addition, it is very important for local …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesOpinion 90-18
… -- Contracts Requiring Competitive Bidding (purchase of medical supplies) GENERAL MUNICIPAL LAW, §103: There is no … solely on the fact that the commodities purchased are medical supplies. You ask whether the purchase of medical supplies by a county department of health is subject …
https://www.osc.ny.gov/legal-opinions/opinion-90-18DiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… compliance with the Americans with Disabilities Act (ADA). While the parks examined generally met the ADA’s minimum standards, auditors found they could be … 2015, Parks developed a Transition Plan as required by the ADA after identifying physical obstacles for people with …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesDiNapoli Releases Report on Nonprofit Industry
… in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the … New York had the lowest nonprofit job recovery, regaining just 7.4% of the jobs lost and fewer jobs than in 2017. In … in 2022 provided 13 million jobs to New Yorkers just over 1 in 6 private sector jobs in the state …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryShareholders to Exxon: It's Time to Address Climate Change
… On May 25, at ExxonMobil's annual shareholders' meeting, New … than 60 institutional investors — will urge the company to address climate change risk. At the meeting, ExxonMobil's board of directors … On May 25 at ExxonMobils annual shareholders meeting New York …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeDiNapoli Op Ed in Times Union
… The Times Union published an op ed by New York State Comptroller Thomas P. DiNapoli on the need for … is using AI responsibly, ethically and transparently. Times Union Op Ed Commentary: New York Needs Better … The Times Union published an op ed by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2020, JCDC operated full-day and half-day Special Class programs. In the fiscal year ended June 30, 2018, JCDC also provided full-day Special Class in an Integrated Setting. For the purposes of this … personal service costs, including $815,797 in salaries and $244,362 in fringe benefits. $507,256 in …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manual“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… school lunch program. 10 U.S. Department of Education, Statement by U.S. Secretary of Education Miguel Cardona on …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryState Agencies Bulletin No. 1550
… Purpose To inform agencies of OSC’s automatic processing of the April … Eligibility Criteria The following employees are eligible to receive the April 2016 PEF 2% Retroactive Salary Increase: … CAL who are in an NS position (Grade 600) which is equated to a grade (Grade 001-038) Employees with a Pay Basis Code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1550-april-2016-public-employees-federation-pef-retroactive-200-salaryState Agencies Bulletin No. 1496
… salary warning message, “Requested salary rate must be at the hiring rate when Action of PAY and Reason of NEW is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1496-april-2015-public-employees-federation-pef-retroactive-salary-increase