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Opinion 94-9
… which was widely read and circulated within the Town of Tonawanda, but which did not have a second class mailing … enacted that it had general application beyond the Town of Tonawanda (see, e.g., Memorandum to the Governor by the … affd 268 App Div 765, 50 NYS2d 168 revd on other grnds 294 NY 305 cert den 66 S Ct 60, 326 US 744, 90 L Ed 445). In this …
https://www.osc.ny.gov/legal-opinions/opinion-94-9SUNY Bulletin No. SU-314
… 003205 3014000 Electrocardogrph Tech 006081 6223200 Emrgcy Med Tech 005572 5533100 Emrgcy Med Tech Prmdc 005673 5533110 Hospital Attendant 1 005615 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-ratesDiNapoli Launches Audits on School Safety
… City Council Member Paul Vallone, chair of the Committee on Economic Development. "I applaud State Comptroller … plans. This must remain our top priority from here on out as we lead the charge for safety in our schools." The … with the SAVE Act and do not develop, establish, and update school safety plans, they could experience …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyComptroller DiNapoli Releases Municipal Audits
… recorded the real property taxes for 2012 and 2013 as an opening balance in the check register instead of as a … claims before they are paid from the administrative checking account. The board authorized the library director and an …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli and AG Schneiderman Announce Sentencing in Theft of Over $274,000 in State Pension Benefits
… of the people who have earned a secure retirement and that is simply unacceptable.” Eletz admitted to stealing the … through July 31, 2014, totaling $274,920.16. This case is the latest joint investigation under the Operation … The Criminal Enforcement and Financial Crimes Bureau is led by Bureau Chief Gary T. Fishman and Deputy Bureau …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-theft-over-274000-state-pension-benefitsOpinion 2002-3
… as otherwise provided by law, after a public dock district is established, the town board may contract for the … limitations of section one hundred ninety-eight". There is, however, nothing in section 198, or any other State … districts created for different purposes). Further, it is our opinion that a town may not, pursuant to its home rule …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 97-23
… AMBULANCE SERVICE -- Ambulance Corps (simultaneous membership in fire company) FIRE COMPANY -- Membership (simultaneous membership in ambulance corps) VOLUNTEER FIREFIGHTERS -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Opinion 94-33
… 164), even though the person may be carried on a separate roster as an inactive, honorary, life, social, or some …
https://www.osc.ny.gov/legal-opinions/opinion-94-33DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… Franklin County District Attorney Elizabeth Crawford, and New York State Police Superintendent Steven G. James … former treasurer of the Essex County Agricultural Society and former Willsboro town clerk/tax collector, was sentenced to serve five years probation and ordered to pay full restitution of nearly $90,000 after …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionXII.10.D Monitoring Moving Services – XII. Expenditures
… include planning and preparation, moving, disassembly, assembly and other general activities related to relocation … materials to accomplish moving tasks. Policy References: NYS OGS Group 79004 – Moving Services Award #23140 (replaces … currently effective March 3, 2019 through March 2, 2024. NYS Department of Labor Prevailing Wage Rates (Section 3 of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesState Agencies Bulletin No. 2117
… Purpose The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, … for any reason, whose direct deposit is reversed due to an overpayment, who request a check exchange, and who … The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… 2013-S-1 ). Background We issued our initial audit report on March 21, 2016. The audit objectives were to determine … benefits. The State paid $68,483 in medical benefits on behalf of the owner and the owner’s spouse and three other … family and, we believe, submitted misleading information on their Medicaid applications to gain eligibility. The …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionBusiness Services Center Shared Services
… while steadily improving, still exceeded the Center’s time standard by 50 percent or more. Meeting these targets could … ( 2015-S-2 ) Office of General Services: Passenger Vehicle Fleet Management ( 2014-S-30 ) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesInternal Controls Over Selected Financial Operations (Follow-Up)
… composed of the New York Army National Guard, the New York Air National Guard, the New York Naval Militia, and the New … York Guard. Its mission is to provide fully capable land, air, and naval military forces and facilities executing global missions across unified air and land operations in support of our communities, State, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… district employees, and their dependents. The Empire Plan is the primary health insurance plan for NYSHIP, serving … Timely and accurate member eligibility information is crucial to ensure members are disenrolled promptly and to … were retroactively disenrolled (i.e., when a disenrollment is entered in NYBEAS after the date the change in eligibility …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleMental Health Education, Supports, and Services in Schools (Follow-Up)
… instruction in the kindergarten–grade 12 health education curriculum. With the passage of the legislation, which … to have mental health instruction as part of the curriculum, and that DOE could make improvements in the …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… extent of implementation of the seven recommendations made in our initial audit report, Mainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting ( 2014-S-55 ). Background The … Medicaid managed care premium rates, which are based, in part, on the allowable administrative costs of managed …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followCity of Long Beach – Budget Review (B20-7-3)
… reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget … Long Beach, located in Nassau County, has been authorized to issue debt not to exceed $12,000,000 to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3State Comptroller DiNapoli Releases School Audits
… Genesee and Wyoming Counties) District officials did not properly manage fuel operations. Specifically, the … prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling … and use. Auditors found the board and district officials do not have reasonable assurance that they would be able to …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… and district officials did not adequately monitor the shop’s financial condition or safeguard district assets, resulting … used at least $5,365 of district funds to purchase auto parts to repair vehicles not owned by the district. Auditors also …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-audits