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Opinion 93-33
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation (use of … may publish notice of the school district's annual meeting in the newspaper. A school district, however, may not pay a claim for publication of a notice in a publication which is not entered as second-class matter, …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Fare Evasion
… manner. Transit’s Division of Operations Planning (OP) is responsible for generating random samples of Transit … observe SBS buses and share the fare evasion rates with OP. The results of these observations are used to determine … reported to the Board quarterly. The MTA Bus Division of OP generates its own random samples of local MTA Bus trips …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionDiNapoli Examines Faltering LinkNYC Program
… with the franchise agreement terms. Failure to Meet Installation and Digital Equity Goals A primary goal of the … DiNapoli’s audit found DoITT didn’t monitor or enforce the installation requirements of the contract with the consortium … damages for every kiosk that is not running 45 days after installation and another $25 if it goes past 75 days. DoITT …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… The recent announcement that New York state will get nearly $665 million in federal … connections in every corner of the state, according to a new analysis released by State Comptroller Thomas P. … progress in making high-speed internet available to New Yorkers,” DiNapoli said. “Many parts of the state still …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideNY State Pension Fund and Church Commissioners for England Call for Exxon to Separate Board Chair and CEO Positions
… New York State Comptroller Thomas P. DiNapoli on behalf of the New York State Common Retirement Fund (the Fund) and Edward Mason, … New York State Comptroller Thomas P DiNapoli on behalf of the New York State Common Retirement Fund the …
https://www.osc.ny.gov/press/releases/2019/05/ny-state-pension-fund-and-church-commissioners-england-call-exxon-separate-board-chair-and-ceoComptroller DiNapoli Releases Municipal Audits
… and the Oneida County Department of Social Services . “In today’s fiscal climate, budget transparency and … – Leave Accruals (Albany County) There is no procedure in place to verify that leave credits earned are in accordance with provisions in the collective bargaining …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Opinion 95-24
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund) MUNICIPAL FUNDS -- Mandatory … (use of State aid); Reserve Fund (deposit of State aid in mandatory reserve fund) EDUCATION LAW, §§3601-a, 3602, …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 93-3
… services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional services which fall within … to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, Municipal Corporation Law, §10.33). … and procedures. February 8, 1993 Edward Zimmer, Chief Vestal Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-93-3DiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… said. “This type of crime steals from the taxpayer, and my office is committed to justice for those that have …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… equipment that are available to recipients on a monthly rental basis. Under both FFS and managed care there are typically limits (or caps) on the number of monthly rental payments—many items have 10-month caps. In accordance … considered purchased for the recipient at no additional cost (because the purchase price of the DME has generally …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… its consultant’s advice, NYPA adjusted the baseline data. For example, NYPA made STEM (Science, Technology, …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followState Agencies Bulletin No. 2181
… out of receiving a paper Form W-2 statement must provide consent. The consent by the employee must be made … conditions under which electronic Forms W-2 statement will no longer be furnished (for example, termination of … during the year, but consent for 2023 W-2s can be provided no later than January 10, 2024. OSC will issue a PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2181-new-york-state-payroll-online-nyspo-electronic-delivery-2023-form-w-2State Agencies Bulletin No. 2282
… out of receiving a paper Form W-2 statement must provide consent. The consent by the employee must be made … conditions under which electronic Forms W-2 statement will no longer be furnished (for example, termination of … during the year, but consent for 2024 W-2s can be provided no later than January 8, 2025 . OSC will issue a PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2282-new-york-state-payroll-online-nyspo-electronic-delivery-2024-form-w-2New York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for … To determine whether the Port Authority of New York and New Jersey was in …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseReal Estate Portfolio
… the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … not update the information systems used to account for its real estate inventory timely. In addition, NYPA has not been … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioImproper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up)
… Improper Fee-for-Service Payments for Services Covered by Managed Care (Report 2017-S-74 ). About the Program The … made improper FFS payments for certain services covered by Plans. The audit covered the period January 1, 2013 … FFS payments for services that should have been covered by the recipients’ Plans. We determined the majority of the …
https://www.osc.ny.gov/state-agencies/audits/2021/02/11/improper-fee-service-payments-services-covered-managed-care-followMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… Many of the State’s Medicaid recipients are enrolled in MLTC plans. MLTC plans provide long-term care services, … pays MLTC plans monthly managed care premiums and, in return, MLTC plans pay for all MLTC covered services. The … services covered by MLTC plans. Individuals are enrolled in MLTC through either Local Departments of Social Services …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansResponsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… State Liquor Authority (SLA) had effectively addressed noise complaints related to nightlife establishments in New … NYPD’s and the SLA’s efforts to communicate and coordinate noise mitigation strategies and tactics with each other were … and, as a result, certain establishments with numerous noise complaints lodged against them continued to operate …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service … The Empire Plan is the primary health insurance plan for NYSHIP, covering 1.1 million members. Civil Service contracts …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-services