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DiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… the state’s Medicaid program. Saeed and Smith are alleged to have inflated bills by falsely claiming that group rides … "Muhammad Adnan Saeed and Heather Smith allegedly schemed to cheat the Medicaid program and diverted money meant to provide healthcare for New Yorkers in need into their own …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidOpinion 2002-8
… by the district and no indebtedness is outstanding to accomplish the purposes of the district, the district may be dissolved, subject to public hearing requirements, if the town board determines it to be in the public interest. Certified copies of the board's …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… has authority, at the request and expense of a village, to install sewer pipe for a village sewer project in … with a DOT road reconstruction project. This is in reply to your letter concerning installation of sewer pipe for a … road project by means of a change order. While you consent to the consolidation of the two projects through the change …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… 5 authorizes local governments and school districts to pay for the actual and necessary expenses of travel, meals, … defined as a convention, conference, or school conducted for the betterment of any local government or school … board must, by resolution, give prior authorization for conference travel or delegate its power to authorize such …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesSocial Media Use Policy
… Comptroller (OSC) manages multiple social media sites to keep New Yorkers informed about the work of the agency. … accountability and increases the understanding of how taxpayer dollars are spent. The opinions and beliefs … origin, sexual orientation, military or veteran status, sex (including gender identity or expression), disability, …
https://www.osc.ny.gov/help/social-media-use-policyContract Advisory No. 4
… Unit/Department ID combinations can be found in the Guide to Financial Operations (GFO), Chapter XI, Section 2 - … and General Contracts Processing . Contracts Subject to OSC Approval OSC will not approve any new contract where … Department ID will change) this will NOT require a change to the contract number, provided the contract does not …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… 2019 – June 30, 2025. We extended our audit period forward to November 15, 2025 to review the status of the fiscal year end 2024 annual audit and AFR filings. Understanding the Audit Area To promote transparency and open government, New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2020. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… may retain a portion of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and … 125 students in grades K-6. The District also paid tuition to neighboring districts to educate nearly 160 students in grades 7-12. Audit Summary …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mAvoca Central School District – Procurement (2025M-29)
… and services are acquired in a cost-effective manner is to create as much competition as possible. Whether using … quotes, a well-planned solicitation effort is important to reach as many qualified vendors as possible. The District … purchases from 31 vendors, totaling $3.5 million, subject to the competitive bidding requirements set forth in GML. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29North Brookfield Fire District – Board Oversight (2026M-2)
… 1, 2024 – December 18, 2025 We extended the audit period to review the District's 2016 through 2024 Annual Financial … adequate oversight of the District’s financial operations to help ensure public funds are managed with accountability, … Provided budget-to-actual reports to the Board showing how much was collected or spent relative to budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Village of Unadilla – Disbursements (2025M-97)
… 2017 – March 31, 2022. We extended our audit period back to January 1, 2017, to examine leave buybacks and forward to July 18, 2024, to examine credit card disbursements, …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97Cost-of-Living Adjustment
… Adjustment (COLA) is a permanent annual increase to your pension to help offset the impact of inflation. Once you are eligible … automatically receive a COLA increase each September. How COLA is Determined In accordance with State law, the …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentXII.8.G Payment Methods – XII. Expenditures
… payments are physical, printed checks that are mailed to the vendor through the United States Postal … are electronic payments made from the State’s bank to the vendor’s bank within two business days after OSC … ACH ACH payments generally require two business days to deposit into the vendor’s account. However, an agency can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsJune 2002: Advance Refunding Bonds
… Issued To: School District and BOCES Business Officials Purpose of … refunding bonds this year because the state is changing how it calculates and pays building aid. Building aid, rather … economic savings) usually because of lower interest rates. How is an advance refunding done? In an advance refunding, …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsState Comptroller DiNapoli Releases Audits
… artwork and historical treasures, and intangible assets. To improve management of these assets, the state established … overseeing capital assets reported by state agencies to ensure that these agencies are properly and promptly … a mix of desktop applications and server-based platforms to track its various economic development programs. In 2016, …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… payments, safety risks and compliance problems, according to State Comptroller Thomas P. DiNapoli. On Feb. 9, the U.S. … New Yorkers rely on social adult day care services to help them stay in their own homes and communities. But … and committing fraud, and we worked with law enforcement to hold them accountable. Rooting out waste, fraud and abuse …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2023. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … system in the highway department is not being used to its fullest capabilities. The town paid nearly $2,000 more … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 90-30
… SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the … services is not liable for any such fee. This is in reply to your letter concerning fees for recording satisfactions of … and executes a satisfaction of mortgage which is delivered to the mortgagor. You ask whether a recording fee is due the …
https://www.osc.ny.gov/legal-opinions/opinion-90-30