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Opinion 89-32
… has a prohibited conflict of interest in a lease pursuant to which the county rents a gravel pit from a corporation of … lease was entered into before the treasurer was elected to office and that the treasurer acquired her interest in the … state that the treasurer does not have the power or duty to negotiate, prepare, authorize or approve the contemplated …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… and other crimes for having allegedly paid kickbacks to a hospital employee for the referral of prescriptions for … of prescription medication it did not have in stock to dispense. The Attorney General’s Medicaid Fraud Control … unless and until proven guilty in a court of law. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyOpinion 90-36
… before depositing. Should the tax collecting officer elect to refuse a postdated check, he or she should return it promptly to the person who tendered the check. You ask whether a town … on the check. The general provisions of law applicable to the collection of town and county taxes are set forth in …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Governor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… billion New York State Common Retirement Fund (Fund), on how best to mitigate investment risks stemming from climate change and … said . "We look forward to this panel's recommendations on how best to decarbonize the pension fund in a way that will …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelComptroller DiNapoli Releases State Audits
… for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (2012-S-35) Auditors found the … medical records did not meet the minimum standards to support his Medicaid claims. A review of a sample of the … of the records found that they lacked sufficient details to ensure adequate treatment of complex diseases, contained …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Opinion 91-12
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Town of Cohocton – Procurement (2025M-13)
… and services are acquired in a cost-effective manner is to seek competition that is often required by New York State … adopted policy. One of the goals of seeking competition is to foster honest competition to obtain quality commodities and services at the lowest …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… [read complete report - pdf] Audit Objective Did Capital Region Board of Cooperative Educational Services (BOCES) … of their component districts (local districts that partner with and are supported by the BOCES) and receive BOCES aid … corrective action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… projects? Audit Period January 1, 2023 – February 3, 2025 Understanding the Program Industrial Development … distributions of $1.27 million for 14 PILOTs. Audit Summary The Board and AIDA officials did not properly approve … addition, AIDA officials did not conduct policy-required site visits in 2023 and 2024. As a result, the Board and AIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalVillage of Victory – Records and Reports (2025M-94)
… – February 28, 2025. We expanded the audit period back to May 31, 2019, and forward to September 10, 2025, to review the Annual Financial Report (AFR) filing status. …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94State Comptroller DiNapoli Releases Municipal & School Audits
… that should have been turned over as abandoned property. Hilton Central School District – Audit Follow-Up (Monroe County) A previous audit, Hilton Central School District – Network Access Controls ( …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … result, there are no procedures for the accounting records to be maintained for each water district or extension to ensure that costs are equitably and appropriately …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Burnt Hills – Ballston Lake Youth Recreation Commission , Cayuga … money is being spent appropriately and effectively." Burnt Hills – Ballston Lake Youth Recreation Commission – Financial … DiNapoli announced his office completed audits of Burnt Hills Ballston Lake Youth Recreation Commission Cayuga County …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… not structurally balanced. The board used fund balance to finance operations. This resulted in the four main operating funds’ combined unrestricted fund balance to decline 65% from $1,165,418 as of Jan. 1, 2018 to $403,003 … were communicated confidentially to officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsReporting Through Retirement Online – Legacy Reporting
… Retirement Online allows you to securely report service and salary information and … more information about using Retirement Online , visit our How To Use Retirement Online page . You’ll find quick guides … about reporting — such as what earnings to report or how to calculate days worked — email the Employer Reporting …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Issued To: County, City, Town and Village Chief Fiscal Officers … authorities nearly $5 billion in long and short term loans to finance eligible clean water and drinking water projects. … Leverage Loans (Approximately 95% of the loans) Purpose: To finance eligible clean water and drinking water projects. …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsHoltsville Fire District – Financial Management (2025M-4)
… fiscal activities and safeguarding its resources. To properly manage financial operations, the board should … that will be available at the end of the fiscal year to use towards the next year’s budget and the expected real … not transparent and officials did not inform taxpayers on how all District funds were being used or reserved. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Essential Policy Elements – Travel and Conference Expense Management
… This list is not exhaustive and other elements, pertinent to your operations, may be included as you deem appropriate: … for improper costs incurred and an explanation of how these costs will be recovered, if necessary. Descriptions … circumstances. Your policy should include instructions on how employees can obtain approval for exceeding general …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsOpinion 96-6
… PUBLIC CONTRACTS -- Policies and Procedures (applicability to procurement of insurance) GENERAL MUNICIPAL LAW, §§104-b, … matter affecting the insurance agency. This is in reply to your request for our opinion concerning a potential … supervisor through the agency, which results in payments to the supervisor of approximately $5,000 per year. The …
https://www.osc.ny.gov/legal-opinions/opinion-96-6