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Opinion 88-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Repair Reserve Fund (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 2002-16
… that publicity fund monies may be used, for example, to pay a chamber of commerce, pursuant to contract, an amount to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 99-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … a fire district treasurer would be the proper recipient of foreign fire insurance tax moneys if the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Opinion 88-74
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … funds to a veterans memorial committee for the purpose of erecting a memorial monument. You advise that a Vietnam …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 88-8
… General Municipal Law, §802 contains several exceptions for contracts which would otherwise be prohibited by section …
https://www.osc.ny.gov/legal-opinions/opinion-88-8XVI.3.E The Reporting Entity – XVI. Financial Reporting
… by various State agencies, whose activities are accounted for in numerous funds. Such agencies are logically part of … whose activities and financial transactions are accounted for in separate, independent accounting and reporting systems … to determine New York State's reporting entity. CRITERIA FOR ENTITY DETERMINATION Entity determination is done in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… limit eligibility and reduce the value of future benefits according to a new report by State Comptroller … Almost 3 million New Yorkers relied on SNAP as of March 2025. “The state has made meaningful efforts to reduce food … pandemic relief funds that enhanced income and food benefits during the pandemic were instrumental in preventing …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodEquine Health and Safety
… Purpose To determine whether the Gaming Commission (Commission) is monitoring and … document daily operating policies and procedures; improve how incident information is recorded in the Equine Breakdown, … of drug testing samples, the Commission has yet to do so. Key Recommendations Develop and ensure adherence to …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyCost-Saving Ideas: Legal Requirements
… Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. Section 11 allows for certain temporary …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsRockland County – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … in the general fund, the County had unrestricted deficits of $109.5 million in the hospital fund and $17.2 million in …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6DiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… Annual local sales tax collections declined in 30 of the 57 counties outside of New York City last year, according to a report issued … exclusively driven by New York City, which saw an increase of $487 million. “The unpredictability in sales tax …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… Purpose The objective of this performance audit was to assess the accuracy of the Workers’ Compensation Board’s (Board) reported … with relevant statutes related to the administration of Sections 50(5) and 151 of the Workers’ Compensation Law …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Colchester , Town of Greene , Town of Kortright , City of Poughkeepsie and …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Half Hollow Hills Community Library , City of Newburgh , Onondaga County Probation Department , Town of Skaneateles and the City of Tonawanda . "In today's fiscal …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0City of Troy – Budget Review (B18-5-8)
… for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all local governments that have been authorized … the purchase of equipment and vehicles instead of relying on the issuance of debt to finance these purchases. City …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8DiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… York State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Anthony A. Scarpino, Jr. announced the sentencing of Rochelle Rose to five years’ probation after her guilty … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsMedicaid Program – Medicaid Claims Processing Activity April 1, 2018 Through September 30, 2018
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … September 30, 2018. About the Program The Department of Health (Department) administers the State’s Medicaid … 154 million claims, resulting in payments to providers of more than $35 billion. The claims are processed and paid …
https://www.osc.ny.gov/state-agencies/audits/2019/07/10/medicaid-program-medicaid-claims-processing-activity-april-1-2018-through-september-30-2018Upstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… Thomas P. DiNapoli announced today. ClearMomentum is one of hundreds of companies across the state that the Fund invests in … nearly $300 million to the Fund. "ClearMomentum is part of a growing list of highly successful investments made by …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundDiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… $3.9 million in ineligible payments due to the processing of invalid claims and inadequate oversight by the state Office of Alcoholism and Substance Abuse Services (OASAS), according … to,” said DiNapoli. “Our audit revealed that millions of dollars were claimed and spent on ineligible costs. …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Buffalo City School District , Parishville-Hopkinton … Shoreham-Wading River Central School District . "In an era of limited resources and increased accountability, it’s … tuition rates calculated by the New York State Department of Education, but the district’s actual costs are generally …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0