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Opinion 2002-6
… of the year on) HIGHWAY LAW §205-a: A town highway may not be designated as a seasonal limited use highway pursuant to … 205-a of the Highway Law. You ask whether the highway may be so designated if there is "sporadic" usage, mainly on … on the highway for access and, if the highway may not be so designated, whether the statute requires the upgrade …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Contract Advisory No. 7
… Subject: The only special characters which should be used in a Contract ID on the Statewide Financial System … characters (e.g. %,#,@,*,>, etc.) should not be used in any other part of the Contract ID. When creating … designated contract prefix. No special characters should be used in the Contract Number. Contract or stand alone …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderServices to Workers Under the Worker Adjustment and Retraining Notification Act
… Objectives To determine whether the Department of Labor (Department) is providing appropriate and timely services to workers affected by closings and layoffs that are covered … To determine whether the Department of Labor Department is …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actOpinion 92-36
… COUNTIES -- Powers and Duties (imposition of surcharge to finance E911 system); (implementation of E911 system on a … A county is not authorized by article 6 of the County Law to impose a surcharge on a part-county basis in order to … to institute an enhanced 911 (E911) system pilot project to be installed only within the geographical confines of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-36III.2 SFS Policies – III. Statewide Financial System (SFS)
… 5 Section 1 states that “The State Comptroller shall be required: To audit all vouchers before payment and all official accounts; To audit the accrual and collection of all revenues and … The State Comptroller shall be required to audit all vouchers before payment and all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesII.2 New York State Accounting Policies – II. New York State Financial Accounting
… State of New York, Article V – The State Comptroller shall be required: (1) to audit all vouchers before payment and all official … principles (GAAP). Budgetary basis reports are required to be issued within 15 days of the end of each month, quarterly, … The State Comptroller shall be required 1 to audit all vouchers before payment and all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesNew York’s Agriculture Industry: A Resilient Part of State and Local Economies
… jobs and communities throughout New York State. According to the U.S. Bureau of Economic Analysis, in 2021, agriculture … $3.3 billion in gross domestic product and paid close to $1 billion in wages according to the U.S. Bureau of Labor … industries in New York, but the agricultural sector proved to be among the most resilient, losing just 1 percent of jobs …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… report – pdf] We also issued 10 individual reports to the following Villages: Almond , Cedarhurst , Copenhagen , … to provide those services. Village officials in NYS should be transparent and accountable, by making financial … timely and complete financial information, a board may not be able to develop realistic budgets, adopt proper property …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2NYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… Comptroller Thomas P. DiNapoli today warned retirees not to be fooled if they received text messages or other … FBI Field Office at 518-465-7551 or 1-800-CALLFBI. “I want to be very clear to our system’s retirees and members — these … Comptroller Thomas P DiNapoli today warned retirees not to be fooled if they received text messages or other …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesNY State Comptroller DiNapoli Asks Express Scripts' Shareholders to Back Cyber Security Risk Proposal
… Fund (Fund), today announced that he has written to fellow Express Scripts shareholders urging them to support his call for the pharmacy benefit management company to publicly detail its cyber risk and actions taken to ensure … State Common Retirement Fund announced that he has written to fellow Express Scripts shareholders to support his call …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-asks-express-scripts-shareholders-back-cyber-security-risk-proposalNew Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… Authority (MTA) are not identified, the authority may have to raise fares and tolls faster than planned to improve a system that has deteriorated sharply in recent years, according to an analysis of the MTA’s financial plan released today by … Authority MTA are not identified the authority may have to raise fares and tolls faster than planned to improve a …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… Purpose To determine if six affiliated Brooklyn dentists billed … medically necessary or were not provided. We also sought to determine if the affiliated dentists used illegal tactics … To determine if six affiliated Brooklyn dentists billed …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsImproper Payments Related to the Center of Excellence for Cancer Program
… Objective To determine whether sufficient controls are in place to prevent multiple payments for the same services related to … To determine whether sufficient controls are in place to prevent multiple payments for the same services related to …
https://www.osc.ny.gov/state-agencies/audits/2026/01/27/improper-payments-related-center-excellence-cancer-programDiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… Long Island Rail Road (LIRR) strike could cause up to $50 million in lost economic activity each day. “A LIRR … and businesses. It would also be another devastating blow to a region that is still struggling to recover from Superstorm Sandy and the recession,” DiNapoli …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyVillage of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… Park (Village) officials could take additional steps to increase physical accessibility to programs and services provided at selected Village … Village officials could consider taking additional steps to increase physical accessibility at selected Village … Floral Park Village officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34NY State Comptroller DiNapoli Statement on McDonald's Agreement to Tie Executive Compensation to Diversity, Workforce Management
… Fund, released the following statement today in response to McDonald’s decision to disclose workforce diversity data and tie executive compensation to the company’s ability to foster inclusion and ensure … Common Retirement Fund released a statement in response to McDonalds decision to disclose workforce diversity data …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-statement-mcdonalds-agreement-tie-executive-compensation-diversityNew York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return
… New York paid $26.6 billion more in taxes to the federal government in federal fiscal year (FFY) 2018 … spending, ranking it last among the states, according to a report released today by State Comptroller Thomas P. … it receives 90 cents back in federal spending, compared to the national average of $1.21,” DiNapoli said. “We’re …
https://www.osc.ny.gov/press/releases/2020/01/new-york-continues-send-more-federal-tax-dollars-washington-it-gets-returnQuestionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… Purpose To determine the implementation status of the four … for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician ( 2012-S-35 ). Background Our initial … To determine the implementation status of the four …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selectedDiNapoli: NYC Tax Collections Expected to Fall for First Time Since Great Recession
… City’s job gains over the past decade have been lost due to the economic impacts of the coronavirus. The city now … its economy will shrink by 12.9 percent in 2020, according to a report released today by New York State Comptroller … Thomas P. DiNapoli. Tax collections are projected to fall next fiscal year for the first time since the Great …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-nyc-tax-collections-expected-fall-first-time-great-recessionDiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… of supporting documentation during annual reviews. Ensure contracts exceeding $100,000 are competitively bid and …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditions