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Opinion 2006-8
… Letter from Senator Hoblock to Michael C. Finnegan, Esq., Counsel to the Governor, July 15, 1996, regarding S. 6278; … from Assemblyman Canestrari to Michael C. Finnegan, Esq., Counsel to the Governor, July 11, 1996, regarding A. 9040; …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 94-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … AND NOTES -- Budget Notes (use of to finance excess cost of snow removal) -- Serial Bonds (use of for "extraordinary …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 2000-19
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … an elevator accessible to disabled members of association) INSURANCE LAW §§9104, 9105: A benevolent association may use foreign fire insurance tax monies to facilitate access to its meeting room …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Gifts and Loans (consideration paid for the purchase of property) REAL PROPERTY -- Acquisition Generally … Concerning a village which embraces the entire territory of a town and operates principally as a village see Village …
https://www.osc.ny.gov/legal-opinions/opinion-89-64DiNapoli Releases Report on Tax Check-Off Donations
… legislation aimed at speeding up the process was enacted in 2015, according to a report released today by State … His office found more than $15.7 million remained in the funds as of the end of state fiscal year 2016-17. … check-off program, Return a Gift to Wildlife, was created in 1982 to provide funds for fish and wildlife purposes …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsSoaring Health Care Costs Highlight Need To Address Childhood Obesity, October 2012
Obesity rates in New York State and the nation have jumped sharply in recent decades.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-child-obesity-2012.pdfSchool Tax Relief (STAR) Program (2012-MS-6)
… parcels). Local assessors do not have the ability to search the Office of Real Property Tax Services (ORPTS) … Establish a mechanism that allows local assessors to search for duplicates in a shared database that contains STAR …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … furthering ESD’s mission and that, after implementing its new project system, ESD continued to use multiple systems to … Individuals with Disabilities (Follow-Up) (2023-F-33) The New York Employment Service System (NYESS), administered by …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli Op-Ed in Democrat & Chronicle Calls for Swift Action to Address Growing Food Insecurity
The COVID19 pandemic has halted vast areas of economic activity led to skyrocketing unemployment and pushed families to new levels of economic vulnerability
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-democrat-chronicle-calls-swift-action-address-growing-food-insecurityDiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… The Jackson Heights area is one of New York City’s most diverse … the booming local economy, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “Jackson Heights’ diverse and dynamic immigrant community is the … The Jackson Heights area is one of New York Citys most diverse …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesAbout Statement No. 68 – Governmental Accounting Standards Board
… to submit the information directly to the NYSLRS secure portal. Generally, data to be verified may include a NYSLRS …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Auditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential internal control for … The audit of travel and conference claims is required by law and is an essential internal control for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… and a half times that of a car. Prior to 2017, only the Henry Hudson Bridge used electronic tolling as the "Open Road … from 47,240 in 2016. In monetary terms, in 2016 when the Henry Hudson Bridge was the only facility using cashless …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The Statewide Financial System (SFS) has added … to allow for the management of Real Estate assets and leases. This section provides New York State Business … vouchers via the Real Estate Module results in faster and more accurate payment processing by the Business Units. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… projects were part of the MTA’s 2010-2014 and 2015-2019 capital programs. DiNapoli’s audit found that four of the 30 … including one that was to be done within the 2010-2014 capital program but did not start until 2021. As of May 2023, … in three days according to Transit officials. A repair ticket for a Help Point Intercom opened on March 10, 2022 …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderFederal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… Historic relief funds from the federal government, provided in response to the … boosted New York’s per capita balance of payments from Washington from second-to-last in federal fiscal year (FFY) 2019 to 40th … Historic relief funds from the federal government provided in response to the …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backState Comptroller DiNapoli Releases Audits
… appropriately allocating, billing, and collecting nearly all the expenses related to administering the acts. However, … reimbursement rates from the prior 12 months) to process all claims – even claims for services that occurred before … fines and settlements. There is limited assurance that all monies due the state are received and accounted for …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… Objective To determine whether Medicaid made improper payments to hospitals for outpatient services that were erroneously … billed as inpatient services for recipients enrolled in managed care. The audit covered the period from July 2019 … To determine whether Medicaid made improper payments to …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesDiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… A total of $19,524 in pension payments went to Walsh’s account. Walsh stole $12,973 by withdrawing over $4,000 from the account and transferring at least $8,000 to a second account in her mother’s name to which she also had access. …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullOpinion 91-30
… GENERAL MUNICIPAL LAW, §800(2): A town board member who is employed as a sales representative for a corporation which holds State and county contracts and … or county contract. You ask whether a town board member who is employed as a sales representative for a corporation …
https://www.osc.ny.gov/legal-opinions/opinion-91-30