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Opinion 90-12
… an attorney's certification in those instances where a statute only requires that a document be certified. Where, however, a statute, such as CPLR 2607, expressly requires certification … the contrary notwithstanding", the obvious meaning of the statute is that only a certification by the clerk of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 98-24
… FIRE DISTRICTS -- Appropriations and Expenditures (for Volunteer Firefighters' Benefit Law coverage for a … MUNICIPAL LAW, §209-i: A fire district which, pursuant to General Municipal Law, §209-i(1-a), accepts the services … for Volunteer Firefighters' Benefit Law benefits accruing to the volunteer firefighter if injured during the time such …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Comptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… Larceny in the Second Degree, a Class C felony. Kanas is charged in Albany County Court with stealing over $148,000 … Attorney General Schneiderman for following up on this case." "Stealing from New York’s pension system hurts … General’s investigation was conducted by Investigator Mark Spencer, Inv. Casey Quinlan and Deputy Chief Antoine …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112State Comptroller DiNapoli Releases School Audits
… it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school district and … recalculated fund balance exceeded the statutory limit ranging from 19 to 21 percent for the five-year period. … penalties for noncompliance. Information Technology staff does not maintain a comprehensive inventory of all software …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… Oversight of the Agricultural Assessment Program (2017-S-26) The New York Agricultural Districts Law allows reduced … Capital Program Revenue and Expenses (Follow-Up) (2017-F-26) An initial audit issued in October 2015 found that NYRA …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… are Domino's Pizza Inc. , medical supply company McKesson Corp. , commercial real estate company Realty Income Corp. and Advance Auto Parts Inc . Among these four, McKesson … friendly hydrogen project. Chemical maker Albemarle Corp. committed to adopting GHG targets and water treatment …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonState Comptroller DiNapoli Releases Municipal Audits
… audits of Village of Fleischmanns , Village of Old Westbury , Town of Orangetown , Town of Portland , Rockville … the clerk-treasurer’s records and reports. Village of Old Westbury – Justice Court (Nassau County) The justices … completed audits of Village of Fleischmanns Village of Old Westbury Town of Orangetown Town of Portland Rockville Centre …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Op-Ed in Crain's New York Business
… Crain’s New York Business published an op-ed from New York State Comptroller Thomas P. DiNapoli … new state budget reflects robust tax revenue growth and an unprecedented infusion of federal money. Federal aid … impacts and preserve key services while providing an opportunity to emerge stronger than before. A recent …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessOpinion 88-57
… Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). … , 28 NY2d 74, 320 NYS2d 25; Town Board of the Town of Poughkeepsie v City of Poughkeepsie , 22 AD2d 270, 255 NYS2d 549). Generally, this …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 97-1
… regulations. To the extent costs are apportioned to plan participants on the basis of full valuation of taxable real … plan shall have at least two municipal corporations as participants. The county shall be one of the participants in … profits from which inure to the benefit of this or other states, or to the people thereof" (General Construction Law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1CUNY Bulletin No. CU-736
… OT) and SP6 (Taping-Super Painter OT) is needed, ARO must be used. Please refer to Payroll Bulletin No. 1893 … Entry page in Payserv. The Earnings Codes AJR, ARC, and ARO must be reported as follows: Earnings Begin Date: Enter … last date to be adjusted. Earnings Code: Enter AJR, ARC or ARO as appropriate. Amount: Enter the total amount of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateState Agencies Bulletin No. 2018
State Agencies Bulletin No 2018
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesGreat Neck Park District – Capital Assets (2025M-27)
… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record and … 1, 2023 – August 31, 2024 Understanding the Audit Area A park district’s (district’s) capital assets represent a … distribute the procedures to the Board, Superintendent or park supervisors. As a result, the park supervisors tracked …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Ashville Fire District – Procurement and Board Oversight (2025M-81)
… used by the District to purchase a custom pumper fire truck. We included this purchase because the final payment … $796,200. Although the Board advertised for bids for each truck, the bidding requirements were written in a manner that … orders totaling $63,500 to further customize a pumper truck. District officials did not include the modifications, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81State Contract and Payment Actions in April
… KS Construction of NY Inc. for improvements at the Cuba Lake Dam in Allegany County. Office of Parks, Recreation and … University of New York $4 million with Arold Construction Co. for track resurfacing and artificial turf installation at … Westchester Counties. $16.9 million with Jointa Lime Co. for pavement preventive maintenance services at various …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilDiNapoli: Four Arrested for Allegedly Defrauding Medicaid Out of Over $1.6 Million
… G. James, and Acting Medicaid Inspector General Frank T. Walsh, Jr. today announced the arrests of four defendants for … essential resources from the health care delivery system,” Walsh said. “My office will continue to work closely with our …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-four-arrested-allegedly-defrauding-medicaid-out-over-16-millionDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
State Comptroller Thomas P DiNapoli announced his auditors found $117 million in costs that should be recouped after examining eight preschool providers
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsState Contract and Payment Actions in September
… $1.3 million with Maxim Healthcare Staffing Services Inc. for registered nursing services. Department of … Forest Preserve. $2.7 million with Sawyer Chrysler Dodge Inc. for 39 Dodge Ram pickup trucks. Office of General … and construction costs for a 53,433 square-foot mixed-use, affordable senior housing development in Buffalo in Erie …
https://www.osc.ny.gov/press/releases/2023/11/state-contract-and-payment-actions-septemberOpinion 97-19
… and duties are not among those listed in section 801 1 . Accordingly, the treasurer's interest in the contract … 801 powers, the exception in General Municipal Law, §802(1)(h) may apply here. That provision excepts from the … not discuss the requirements of General Municipal Law, §104-b, applicable to contracts which are not subject to …
https://www.osc.ny.gov/legal-opinions/opinion-97-19