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Opinion 91-20
… in the opinion. AMBULANCE SERVICE -- Contracts (by town for a particular level of service) -- Fees (authority to … behalf of fire protection districts, a town may contract for the provision of an additional level or type of ambulance … send to the user's insurance carrier a copy of the bill for the amount of the fee or charge imposed by the town for …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 89-47
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining … district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION DISTRICTS -- … the area of the fire district, as extended. This is in reply to your letter concerning the proposed extension of …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Medicaid Drug Rebate Program Under Managed Care (Follow-Up)
… the implementation status of the 12 recommendations made in our initial audit report, Medicaid Drug Rebate Program … from drug manufacturers. The Affordable Care Act, enacted in 2010, extended prescription drug rebates to cover … collections on drugs dispensed to individuals enrolled in Medicaid managed care. The audit covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … New York …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearState Agencies Bulletin No. 1494
… an automatic dues increase. Affected Employees Employees in Management/Confidential positions who are members of OMCE Background The dues structure for the Organization of New York State … is based on the employee's current grade or equated grade. For non-graded employees whose positions are not equated to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employeesContract Advisory No. 12
… related documents submitted to OSC for audit and approval from the New York State Grants Gateway system (Gateway). The …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsCity of Fulton – Fiscal Stress (2013M-310)
… to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Town of Wales – Financial Management (2017M-32)
… through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of approximately 3,000. The Town is governed by an elected five-member Town Board. General and … rationale used to determine the appropriate funding level, how each reserve will be funded and when the balances …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Town of Chesterfield – Town Clerk (2024M-110)
… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees … and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… While District officials generally tracked IT equipment in an appropriate manner, they did not always appropriately … The fixed asset report did not contain serial numbers for 435 devices; complete descriptions, including manufacturer name, for 175 devices; and model information for 201 devices. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentUnified Court System Bulletin No. UCS-267
… SD Assoc of Supreme Court Reporters within the City of New York SG District Council 37 SK Court Attorneys Association of the City of New York SN New York State Court Officers Association SR New York State Supreme …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-267-october-2018-ucs-increases-location-pay-and-location-pay-midOpinion 94-27
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (assessments against …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Distressed Provider Assistance Account
… State Comptroller (OSC) to withhold sales tax collections in the aggregate amount of $50 million from counties outside … following: By April 15, 2020, OSC must determine how much in sales tax collections will be withheld from each county … 2018 to November 30, 2019. $50 million will be withheld, in aggregate, from sales tax collections from counties …
https://www.osc.ny.gov/local-government/data/distressed-provider-assistance-accountDiNapoli Announces Fiscal Stress Scores
… operating on a calendar year basis (Jan. 1 – Dec. 31) for 2020 and covers all counties and towns, 44 cities, and 10 … Of the 30 total governments in a fiscal stress designation for 2020, 17 were also in some form of fiscal stress in 2019. … in order to establish a separate “environmental” score for each municipality which can be used to help describe the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresState Comptroller DiNapoli Releases Audits
… the plan. Office of Temporary and Disability Assistance – Reimbursement of Homeless Shelter Providers – Rescue Mission … the office does not monitor shelters’ costs claimed for reimbursement to ensure they comply with the approved budget … in costs that did not comply with SED’s requirements for reimbursement. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… governments hit hard by the coronavirus. The full op-ed is below: State, local governments can slide into fiscal … the devastating health impacts of the COVID-19 pandemic. What is also becoming frighteningly clear is the … longest expansion in history to an economic freefall in a matter of weeks. Job losses have been swift and massive, …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19DiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… The Metropolitan Transportation Authority’s New York City Transit (Transit) needs to do a better job of … from State Comptroller Thomas P. DiNapoli found. “The MTA’s security equipment is vital to riders’ personal safety …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderMoravia Central School District – Lead Testing and Reporting (S9-25-2)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 98 of the 303 (32 percent) water outlets we identified, that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… people in 6,250 establishments. These jobs had an average salary of $79,300 and generated $7.4 billion in total wages. … sector grew by 42 percent, faster than the 30 percent rate for total private sector employment. Establishments and total … 6,250 establishments in 2019. 2 These jobs had an average salary of $79,300 and provided $7.4 billion in total wages. …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Canton Central School District – Financial Condition (2013M-287)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2013. … Background The Canton Central School District is located in St. Lawrence County. The District is governed by the Board … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $23.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287