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Opinion 97-4
… and Exempt Firemen's Benevolent Association of the City of Glen Cove may not expend foreign fire insurance tax moneys to … and Exempt Firemen's Benevolent Association of the City of Glen Cove may expend foreign fire insurance tax moneys to …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Comptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… of his sentence today for defrauding the retirement system in a double-dipping scheme. Hoffman, 66, of Shirley, was … execute a confession of judgment for the full restitution in Nassau County District Court Part 9P for his conviction of … this case.” “By collecting almost a half million dollars in pension payments to which he was not entitled, Mr. Hoffman …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedDiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… the Medicare buy-in program, maternity care, and drug and therapy claims. Nearly $400,000 in premiums may have been … 2019 examined payments made for prescription drugs and therapy services. It found Medicaid paid $20.1 million for … $18.6 million for physical, occupational, and speech therapy services, and $1.5 million for prescription drugs. A …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsSelected Programs to Assist Businesses in New York City
… Objectives To determine whether the New York City Department of Small Business Services provided … from July 2018 through May 2022. About the Program The New York City Department of Small Business Services’ (SBS) … Services, SBS is tasked with helping businesses throughout New York City start, operate, and expand. Through its …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityLinkNYC Program Revenues and Monitoring
… Wi-Fi hotspots, and mobile telecom equipment installed on NYC streets. DoITT’s Division of Franchise Administration is … been installed in only 86 (46 percent) of the total 185 NYC ZIP codes; 99 ZIP codes are currently devoid of Links, …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringOpinion 88-48
… certain public authorities); (solicitation of competition for) PUBLIC AUTHORITIES -- Competitive Bidding Requirements … no statutory or common law competitive bidding requirement for purchases of equipment by the Western Finger Lakes Solid … the Authority and that the Authority has a rational basis for choosing a vendor, it is generally advisable for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-48New York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… 90 or more days late. Areas north of New York City and its closest suburbs also saw delinquency rates spike upward over …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021New York City’s Uneven Recovery: Youth Labor Force Struggling
… 20.4 percent, respectively. While young Black workers are closest to their pre-pandemic levels, historically this group …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingOpinion 92-46
… the monetary threshold (see, e.g., Walton v Mayor , 26 App Div 76, 49 NYS 615; 1A Antieau, Municipal Corporation …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Custodial Service Contract Procurement and Oversight
… at DOE schools. NYCSSS would handle staffing, including hiring and payroll, and DSF would be responsible for … work of NYCSSS’ approximately 7,500 custodial staff (e.g., cleaning, garbage disposal, heating, air conditioning, … it was contracted. DOE currently has tools that capture cleaning and maintenance information, including an …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightState Contract and Payment Actions in July
… Corp. for sanitary improvements at Captree State Park in Suffolk County. $1.2 million with BBA, Inc. for … for janitorial services at the O.D. Heck Developmental Center. Office of the State Comptroller $1.2 million with … to retrofit existing space and construct a new warehouse distribution facility in Skaneateles. $1.6 million to S77 …
https://www.osc.ny.gov/press/releases/2019/08/state-contract-and-payment-actions-julyImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up) (2022-F-2) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Report 2019-S-22).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f2-response.pdfImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up) (2022-F-2)
To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Report 2019-S-22).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f2.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (Follow-Up) (2025-F-18)
To assess the extent of implementation of the seven recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Report 2022-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f18.pdfOpinion 88-13
… CONFLICTS OF INTEREST -- Insurance Transactions (village mayor as vice-president and stockholder of insurance company) GENERAL MUNICIPAL LAW, §801(1) - Village mayor who is also an officer and stockholder of more than 5% … sells insurance to the village. You state that the village mayor is the vice-president and holder of 19.7% of the voting …
https://www.osc.ny.gov/legal-opinions/opinion-88-13State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Lockport , Town of Ontario , Town of Preston and Town of … is being spent appropriately and effectively." Town of Lockport – Justice Court (Niagara County) The justices did … today announced his office completed audits of the Town of Lockport Town of Ontario Town of Preston and Town of Thompson …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases School Audits
… his office completed audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle School for Girls , Frewsburg Central School District , … appropriately and effectively.” Brighter Choice Charter Middle School for Boys – Financial Operations (Albany County) …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… 2014-15, total revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund … district has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve … segregating duties so that no individual controls all phases of a transaction. They also provide increased …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOpinion 92-17
… TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of law, … a sales tax agreement entered into between a county and all cities within the county pursuant to Tax Law, … purposes: shall ... be allocated quarterly to the cities and the area in the county outside the cities in proportion …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… and ensure access to education, special education and medical and mental health services so the youth are prepared … and can include escape, injuries that lead to a hospital visit or fire. Incidents required to be reported … and monitor access to afterschool programs and ensure records are properly maintained. Response ACS noted that the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youth