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Opinion 94-17
… Municipal Home Rule Law, §10[1][ii][9-a]; see 1992 Opns St Comp No. 92-18, p 3; 1988 Opns St Comp No. 88-2, p 3; 1986 Opns St Comp No. 86-88, p 135; 1979 Opns St Comp No. 79- 307, p …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 92-31
… and Duties (publication of informational newsletter) VILLAGE LAW, §4-412(1): A village, by local law, may provide for the publication and … meetings, information as to the structure and function of village government, schedules of village activities and … Whether a village at village expense may publish a newsletter to be …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 93-8
… provision must clearly define what events will cause the municipality to pay the higher rates and what procedures or … note. Section 54.90 of the Local Finance Law authorizes a municipality to issue bonds or notes, on or before June 30, … outstanding variable rate debt subject to this limit, the municipality may exclude variable rate debt which bears …
https://www.osc.ny.gov/legal-opinions/opinion-93-8DiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… caused the victim to live in deplorable conditions: the toilet and shower in the home were inoperable, animal feces … house. Zielinski remained in the home after the victim was removed and foreclosure proceedings began. Zielinski … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… of the West Carthage Housing Authority (WCHA) Jan Hoffman for allegedly stealing over $48,000 in WCHA funds, and Katherine (Katie) Pais, Hoffman’s mother and former WCHA consultant, for allegedly aiding in and concealing the scheme. “Jan … Director of the West Carthage Housing Jan Hoffman for allegedly stealing over $48000 in WCHA funds and …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedNew York’s Economy and Finances in the COVID-19 Era
… Edition Selected Economic Trends More Than Half of Adult New Yorkers Affected by Loss of Employment Income As was … reported, New York’s unemployment rate has soared upward in recent months, with May's 14.5 percent nearly four times … In the wake of COVID19 more than half of adult New Yorkers …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Oversight of Homeless Shelters (Follow-Up)
… to smaller multi-family houses, specifically designed housing units, and hotels and motels—and is responsible for … $2.2 billion in gross claims to OTDA for homeless housing reimbursement, an increase of 38%—or $600 … for many rural counties, hotels and motels are the only option, as there are no formal shelters. Of the 57 counties …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followDebt – 2022 Financial Condition Report
… Limit the capacity to finance future capital assets and grants. New York State Ranks Second Highest in … on the amount of State-Supported debt outstanding and debt service, based on affordability measures such as State … and 2021-22, new debt issuances were excluded from the caps on debt outstanding and debt service. The SFY 2022-23 …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtOperational Training and Medical Assessments of Train Crews
… learn how to operate trains in revenue and non-revenue road service, and in yard or terminal service; prepare trains for road service and switch cars in the yards; and learn the … files. Train Operators and Conductors are not always meeting or completing Refresher Training requirements. Our …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… Purpose To determine whether Orthopedic Associates of Long Island, … Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare … Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government, …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandMedicaid Program – Medicaid Payments for Pharmacy Claims: Joia Pharmacy and a Related Prescriber
… To determine whether Medicaid made proper payments to Joia Pharmacy, Inc. (Joia) and a related prescriber (herein … During the audit period, Joia, doing business as Soho Pharmacy, was a privately owned pharmacy located in Lower Manhattan. Soho Pharmacy was still …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriberOversight and Enforcement of the Rechargeable Battery Law
… enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and … Conservation Law, referred to as the Rechargeable Battery Law (Law), took effect on December 10, 2010. The Law … sealed lead, lithium-ion, or nickel metal hydride battery as well as any such dry cell battery capable of …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… collect over $1.5 million in unrealized rental income from apartments that remained vacant for more than 120 days. Key …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsAddiction Support Services During Emergencies
… providers to help ensure they’re able to deliver addiction support services during emergency situations. Our audit … to help providers ensure they’re able to deliver addiction support services during emergency situations, such as fires … waiting list information submitted by providers to better support OASAS’ decision making and oversight. …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… of sexual or erectile dysfunction (herein referred to as ED) for all Medicaid recipients, including registered sex offenders. In addition, Medicaid must not pay for ED drugs, unless that drug has another Food and Drug … Medicaid payment of procedures and supplies to treat ED for registered sex offenders. Key Findings Medicaid made …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 178 of the 665 (27 percent) … the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent … by NYS Public Health Law and Department of Health DOH regulations We determined 178 of the 665 27 percent water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 207 of the 567 (37 percent) … the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent … by NYS Public Health Law and Department of Health DOH regulations We determined 207 of the 567 37 percent water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 95 of the 264 (36 percent) … the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent … by NYS Public Health Law and Department of Health DOH regulations We determined 95 of the 264 36 percent water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 38 of the 180 (21 percent) … the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Syracuse City School District – Information Technology (2025M-129)
… or plan to initiate corrective action, and their response is included in Appendix B. We conducted this audit pursuant … posted on the District’s website for public review. 1 PPSI is any information to which unauthorized access, disclosure, …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129