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Opinion 89-39
… and duties exception); (contracts entered into prior to election to office) GENERAL MUNICIPAL LAW, §§800[3], 801, 802[1][b], … have a prohibited conflict of interest if the town were to purchase insurance coverage from an insurance agency with … have a prohibited conflict of interest if the town were to purchase insurance coverage from an insurance agency with …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 89-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … by written agreement with the county board (see 1987 Opns St Comp No. 87-52, p 79). Any such agreement must specify the …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … excessive reserves or appropriated additional fund balance to finance operations. In addition, the unemployment reserve … District officials did not keep their inventory list up-to-date when computers were deployed to various locations or …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… to reduce the risk of leave time being used or paid out for which employees are not entitle. Commack Union Free … of taxpayer money was not sufficiently transparent. ### For access to state and local government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… due to the recurring operating deficits, potential litigation, potential buy back of retirement services, …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsXIX.1 Overview – XIX. Project Costing (PCIP)
… Phase 1 (EE1) project enabled the use of the Project ID to represent the project and the Project Costing module to … Grants, impacting agencies ability to use the Project ID and Activity ID for their projects as a whole. Non-onboarding agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overviewXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… this section is to provide guidance to agencies regarding refund checks (i.e. checks issued from the Comptroller’s Refund Account) that are returned and/or need to be reissued. … this section is to provide guidance to agencies regarding refund checks ie checks issued from the Comptrollers Refund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… and then liquidate against the purchase order through the voucher process. As a result, correcting payments made … Business Unit must correct the accounting by processing a voucher with two separate transactions netting to zero, as follows: Process a credit memo voucher in the amount of the original payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderNew York State Comptroller DiNapoli on NYC Executive Budget
… to newly announced agency initiatives and addressing a number of risks in the budget. "The city’s short-term … to newly announced agency initiatives and addressing a number of risks in the budget …
https://www.osc.ny.gov/press/releases/2022/04/new-york-state-comptroller-dinapoli-nyc-executive-budgetDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… State Police, and Acting Wayne County District Attorney Christopher Bokelman, State Comptroller Thomas P. DiNapoli …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksComptroller DiNapoli Releases Municipal Audits
… Clifton Park Water Authority , Cortland County Industrial Development Agency , Middle Country Public Library and Otsego … secured prior to deposit. Cortland County Industrial Development Agency – Project Management Agency officials have … Clifton Park Water Authority Cortland County Industrial Development Agency Middle Country Public Library and Otsego …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Capital – 2023 Financial Condition Report
… investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not … funded directly from State-supported bond proceeds, while figures for the Division of the Budget’s projections …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… 2016. The audit objectives were to determine whether the owner of a Medicaid eye care provider (Provider) and the owner’s family members and associates inappropriately … violations and questionable practices, including: The owner and family members submitted false income information …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionOpinion 92-35
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable property) RECEIVER OF TAXES AND ASSESSMENTS -- … Whether Real Property Tax Law RPTL 987 requires town tax collecting …
https://www.osc.ny.gov/legal-opinions/opinion-92-35RFQual #22-02 – Medical Examiner Management Services
… or designee(s) at OSC, via email (preferred) to [email protected].gov or via hard copy mail to: Director of Finance … Questions for Medical Examiners Continuous Recruitment (RFQual #22-02) Office of the State …
https://www.osc.ny.gov/procurement/rfqual-22-02Medicaid Program – Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans
… from MMC and HARP and moved to Medicaid fee-for-service (FFS) because the cost of the managed care premiums generally … of deductibles and coinsurance that Medicaid would pay on FFS claims for dual-eligibles. In response to the coronavirus … as long as minimum essential coverage (e.g., Medicaid FFS) was maintained. Key Findings We identified over $194.1 …
https://www.osc.ny.gov/state-agencies/audits/2022/10/31/medicaid-program-excessive-premium-payments-dual-eligible-recipients-enrolled-mainstreamApplication Review and Site Permitting for Major Renewable Energy Projects
… Objective To determine whether the Office of Renewable Energy Siting is fulfilling its … electrical demand system must be zero emissions. The Office of Renewable Energy Siting (ORES) was created in April … To determine whether the Office of Renewable Energy Siting is fulfilling its …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsPark Accessibility for People With Disabilities
… with a disability in all programs, activities, and services of public entities, such as Parks. The U.S. … community parks, focusing on high-density, low-income areas and parks. Officials indicated that accessibility … not been addressed, including some that pose potential safety risks. For the majority of these barriers, the Survey …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesNYS 529 Program, Qualified Withdrawals
Provides that the payment of principal and interest on a qualified education loan and Roth IRA rollovers shall be qualified withdrawals under the New York state college choice tuition savings program
https://www.osc.ny.gov/legislation/nys-529-program-qualified-withdrawalsLake Pleasant Central School District – Claims Auditing (2021M-202)
… report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) Board of … Determine whether the Lake Pleasant Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202