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Monitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… Monitoring of Prevailing Wage Compliance on Construction Contracts (Report 2015-S-99 ). Background Our initial audit … Monitoring of Prevailing Wage Compliance on Construction Contracts ( 2015-S-99 ) … Monitoring of Prevailing Wage Compliance on Construction Contracts Report 2015S99 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followComptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… the New York Field Office of the U.S. Department of Health and Human Services, Office of Inspector General (“HHS-OIG”), … Eric Schneiderman, New York State Attorney General, and Thomas P. DiNapoli, the New York State Comptroller, today … Hospital Center d/b/a Mount Sinai St. Luke’s and Mount Sinai Roosevelt (“St. Luke’s Roosevelt,” and …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… P. DiNapoli and Attorney General Eric T. Schneiderman today announced the arrest and unsealing of a one-count … New York State Comptroller Thomas P DiNapoli today announced the arrest and unsealing of a onecount …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overTown of Milan - Town Clerk/Tax Collector (2018M-257)
… and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million in 2018 … fees to applicants during the audit period. Twenty-nine property tax payments totaling $56,308 were deposited from …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Opinion 2007-1
… MUNICIPAL LAW §§103, 104-b: County contracts with private bus companies to provide paratransit services in connection … §104-b. You state that the county contracts with private bus companies to provide paratransit services in connection … do not have the functional capability to ride fixed-route buses due to a disability. The bus companies would …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Churchville-Chili Central School District – Procurement (2025M-18)
… procurements related to capital improvement projects (CIP) in accordance with statutory requirements and District … Generally, school district purchases should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Opinion 95-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Central High School Districts (apportionment of expenses among school districts included therein) WORDS … to be used for the apportionment required by section 1908 of the Education Law …
https://www.osc.ny.gov/legal-opinions/opinion-95-16XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for … Process and Document Preparation: There are two categories of receivables on the Statement of Net Position and Balance Sheet - "Accounts Receivable" and … Section 40a of the State Finance Law generally sets forth the basis for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… enable informed decision-making by a fire district’s board of commissioners, establish financial accountability, comply … accurately and in a timely manner. As a result, the Board of Fire Commissioners (Board) did not have the necessary … operations. Furthermore, there is an increased risk of theft, waste and abuse of District resources. For example, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Opinion 97-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … SECOND CLASS CITIES LAW, §64; MUNICIPAL HOME RULE LAW, §10(l)(ii)(a)(5): A city is not required by general State statute … St Comp, 1956, supra ; Municipal Home Rule Law, §10[l][i], [ii][a][5]). February 21, 1997 Terrence M. Hammill, Mayor …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Oversight of the Practice of Funeral Directing
To determine if the Department of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and regulation and if the New York City Department of Health and Mental Hygiene is effectively overseeing selected aspects of the practice of funeral directing
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingCapital Asset Management (Follow-Up)
… is used over a long period of time to be a capital asset. New York State has a significant investment in capital …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followOpinion 90-14
… review fees to engineer or lawyer) TOWN LAW, §277(1): A town may impose a schedule of fees upon a developer to recover engineering, … to satisfy the foregoing requirements would be to impose a ceiling, based on reliable factual studies or statistics, on … Whether a town may be reimbursed by a developer for the costs of an …
https://www.osc.ny.gov/legal-opinions/opinion-90-14Town of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179DiNapoli: Former Hoosick Falls Police Chief Charged With Stealing From Rescue Squad
… officer in charge of the Village of Hoosick Falls Police Department and former chief of the Town of Hoosick Rescue … said. "Hudson, while in charge of the Hoosick Falls Police Department, allegedly abused his position of trust at the … the Town of Hoosick Rescue Squad and Hoosick Falls Police Department by disregarding his oath and allegedly stealing …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-hoosick-falls-police-chief-charged-stealing-rescue-squadComptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… investigation was conducted with Special Agent William Martinez of the Office of the Inspector General of the United …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveOpinion 92-49
… in the opinion. PARKS AND RECREATION - Recreational Trail (as constituting park facility) REFERENDUM - Permissive … (need for when town leases land for recreational trail) TOWN LAW §§81,220: A proposed lease of real property for use as a town recreational trail is subject to permissive referendum, or the town board, …
https://www.osc.ny.gov/legal-opinions/opinion-92-49XI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… OGS list. No person on the OGS list shall be utilized as a subcontractor on any contract with a State agency, including …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012DiNapoli: Rochester Woman Pleads Guilty to Stealing $121,000 in Pension Checks Sent to Late Grandmother
… account. She spent the money on personal expenses such as household bills, jewelry, and hotels, in addition to making … Judge Stephen T. Miller. She is due back in court for sentencing on March 7. Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-rochester-woman-pleads-guilty-stealing-121000-pension-checks-sent-late-grandmotherIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… must submit reports to the FFATA Subaward Reporting System (FSRS) for display on www.usaspending.gov . The prime …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffata