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Wayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-30) 180-Day Response
To determine whether the costs reported by the Wayne County Chapter of NYSARC, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s30-response.pdfDiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… Local sales tax collections across New York grew 6 percent in the first six months of 2018, according to a report … period last year. This is the highest half-year increase in the state since 2010 and the fourth consecutive period of … DiNapoli's report revealed local sales tax collections in several regions far surpassed last year. Outside of New …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018DiNapoli: State Faces Potential Budget Gaps
… this fiscal year. The General Fund balance as of that date included $7 billion in unrestricted reserves that …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsUnderstanding Your GASB Report – Governmental Accounting Standards Board
… used for GASB are the same as the assumptions used in the annual actuarial valuation, including a 5.9% discount … and the Pension Plan’s NPL. Pension Expense Changes in the Net Pension Liability, recognized in the current reporting period. There are some exceptions, …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportTransportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… The owner of a Schenectady County medical transportation company was … the scheme. Defendant, Mohammad Chaudhry, 43, is accused of inflating Medicaid bills from January 2020 through … for group rides, and lying about the destinations of the trips to inflate their payments. Defendant Noah Shook, …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeOpinion 94-10
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (human rights … commission) GENERAL MUNICIPAL LAW, §§119-o, 239-o: A town human rights commission must be established and … of a joint commission, although article 12-D is silent in this regard, it must be read together with article 5-G of …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 2002-5
… a period of probable usefulness of twenty years for a new recreational area of not less than 50 acres or an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2002-6
… Memorandum of the Association of Towns of the State of New York, dated July 2, 1975, on A. 8044, enacted as L 1975; …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-37
… -- Sales (authority of village to accept offer lower than highest offer) VILLAGES -- Real Property (authority to sell for less than highest offer) VILLAGE LAW, §1-102(1): This section does not … local government, when determining what is the "best" or "highest" price obtainable, from good faith consideration of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… He was ordered to pay back what he stole, and he paid full restitution, amounting to over $6,000. My thanks to U.S. …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 2006-2
… 26, 2006 David J. Wukitsch, Esq., Town Attorney Town of New Baltimore 1 The State Comptroller’s approval is required …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2007-2
… be apportioned among the towns and cities on the basis of full valuation of taxable real property, on a per capita … which they refer to be apportioned on the basis of taxable full valuation of real property. Opn No. 92-26, supra , was … including, if the county so determines, on the basis of full valuation of taxable real property, on a per capita …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 96-3
Whether a prohibited COI exists if the contract enters a competitive bidding process and the cost of the review and planning is charged as a fee to applicants
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 97-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of Education of the City School District of the City of New York v New York State Public Employment Relations Board , 75 …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 95-3
… in proportion to their respective populations or the full valuation of the real property in each town. In … one or more of the villages therein on the basis of the full valuation of the real property in the town and each …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 93-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … remainder of district costs by ad valorem assessment. You state that the town has formed an ambulance district and …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 93-19
… or statutory amendments that bear on the issues discussed in the opinion. COURTS -- Surrogate's Court (fees for … or for certified copies of orders of adoption. This is in reply to your correspondence in which you requested our opinion … This is in reply to your correspondence in which you requested our …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 93-13
… the provision of sheriff's road patrol services) COUNTY LAW, §650(1); STATE CONSTITUTION, ART IX, §§1, 2(d); MUNICIPAL HOME RULE LAW, §§10(5), 34(3)(b): There is no statutory authority for a … basis. Further, a county may not authorize, by local law, the imposition of such a charge-back, nor may it by …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 94-4
… action gave rise or origin to a claim may be executed by a signature stamp affixed with the intent to execute the … comptroller, as the case may be, has required an original signature. You ask whether vouchers submitted for audit by a town highway superintendent must contain an original signature of the superintendent or may contain a signature …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 2004-1
… Fees (imposition of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Services … of fees for services of an emergency rescue and first aid squad) GENERAL MUNICIPAL LAW §209-b; TOWN LAW §176: … rescue services provided by an emergency rescue and first aid squad of the fire district fire department, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1