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Opinion 90-58
… 806: The sale of an individual insurance policy by a village trustee to a village employee in the employee's private capacity is not a "contract" with the municipality for purposes of the conflict of … a firm, partnership or association of which he or she is a member or an employee (General Municipal Law, §803[3][b]). …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Medicaid Audits Find More Than $500 Million in Waste
… responsible for improper or fraudulent billing schemes at the state level, and county District Attorneys perform the same functions at the county level. From January 2011 through February 2015, … Flaws and inadequate system controls in eMedNY caused at least $190 million of the improper payments. Audits found …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteOpinion 90-5
… and, if so, by what procedure and for what term the new trustees would be appointed. For purposes of this … however, provides that public library trustees "shall have all the powers of trustees of other educational institutions … from providing a term of other than five years for the new trustees. March 5, 1990 Robert E. Pease, Esq. Town …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 90-46
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY CLERK -- Fees (refund by State of … your inquiry of July 10, 1990 concerning a refund request from the Office of Court Administration. Specifically, you … after audit and approval by him refund within three years from the date of payment, any fee or portion of a fee or …
https://www.osc.ny.gov/legal-opinions/opinion-90-46State Agencies Bulletin No. 1014
… agencies of new functionality in PayServ that allows for the selection of a 30% tax rate for nonresident aliens that are income code 15. Affected … Background In accordance with the 2010 IRS Instructions for Form 1042-S, nonresident alien scholarship recipients …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsOpinion 88-17
… -- Park Lands (whether municipality may compel subdivider to dedicate park land) GENERAL CITY LAW, §§33,34; TOWN LAW, … as a condition for approval of a subdivision plat, to compel dedication of park land in the subdivision without … compensation. 34 Opns St Comp, 1978, p 154 is superseded to the extent it is inconsistent herewith. An inquiry has …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Risk Management Planning Group
… premiums. NYSIF should monitor policies administered by RMPG and consistently review RMPG’s compliance with the …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… State Comptroller Thomas P. DiNapoli and New York Attorney General Eric T. Schneiderman announced the guilty plea today … to our Operation Integrity partnership with Attorney General Schneiderman, Mr. Wills was convicted and is serving … prosecuted the case, with assistance from Legal Support Analyst Dillon Kraus and former Legal Support Analyst Mollie …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Beacon City School District , Brookfield Central … District and Westport Central School District . "In an era of limited resources and increased accountability, it’s … district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Opinion 89-10
… of public library to provide for cash advances) GENERAL MUNICIPAL LAW, §77-b(6): A public library, in accordance with … at the time of submitting the voucher or upon demand after audit of the voucher, the municipality shall deduct the …
https://www.osc.ny.gov/legal-opinions/opinion-89-10State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … collections. As a result, auditors could not confirm that all collections received were deposited. Of the 40 planning … County) District officials did not properly account for all extra-classroom activity (ECA) funds and, because some …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Report 2021-S-10 ). … the Community Development Block Grant (CDBG) program and HOME Investment Partnerships Program (HOME) across the State. …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityOversight of Selected Aspects of Traffic Controls (Follow-Up)
… Objective To determine the extent of implementation of the 11 recommendations included in our initial audit report, Oversight of Selected Aspects of Traffic Controls (Report 2018-N-6 ). …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followCost-Saving Ideas: Reviewing Your Revenue Collection Process
… earnings. Use a Bank Having a bank process payments on behalf of your local government can reduce the amount of … (EVT). Pursuant to this contract, payments may be made on-site or over the Internet. Local governments currently use …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processThe North Country Is Among the Top Regions in the State for Agricultural Sales
… engine for their communities and an essential part of our food supply system. This is especially true in the North Country where sales of farm products topped $1.2 billion in 2022, making it the … state. Access to fresh, healthy food adds to the quality of life in the state, but this local food supply was put to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryDiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… engine for their communities and an essential part of our food supply system. They employ thousands of people and contributed $2.7 billion to the state’s gross … Access to fresh, healthy food also adds to the quality of life in the state, but this local food supply was put to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsImproper Payments for Brand Name Drugs (Follow-Up)
… the Program The Department of Health (DOH) administers New York’s Medicaid program. The Medicaid program covers …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followValue of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… the same period, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “IDAs reported … hovered around 200,000 over the same period. I encourage New Yorkers to use the IDA project data we provide to assess … and Long Island regions accounted for 56 percent of all net tax exemptions. On a per capita basis, the New York …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… [read complete report - pdf] Audit Objective Did the Auburn Industrial Development … with project costs totaling $102 million to the New York State Authorities Budget Office, including one active bond … annual reporting form and supporting documentation (NY-45 forms) needed to monitor project goals, including job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalState Agencies Bulletin No. 422.3
… By enrolling in direct deposit, the employee and any joint account holder allows the State, through the financial institution, to debit the account to recover any salary to which the employee was not … changes for Form AC230 - Report of Check Returned for Refund or Exchange. Agency Actions: Agencies must: Identify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4223-new-process-request-direct-deposit-delete-or-reversal