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Opinion 94-22
… association) GENERAL MUNICIPAL LAW, §§980-j, 980-l: Charges imposed on behalf of a town business improvement … and competitive bidding requirements. You ask whether the charges imposed on behalf of a business improvement district … 980-k. With respect to the custody and control of district charges, General Municipal Law, §980-l provides as follows: …
https://www.osc.ny.gov/legal-opinions/opinion-94-22DiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… operating without the contracts they are required to have with their campuses while overseeing and managing billions in donations and resources, according to a report released … operating without the contracts they are required to have with their campuses while overseeing and managing billions in …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… HPD utilizes the City’s Housing Development Corporation (HDC) to perform physical inspections of certain Mitchell-Lama … hazardous conditions previously observed and reported by HDC inspectors that either remained uncorrected or persisted. … doors are fully operational. Coordinating with HDC, when applicable, to ensure physical inspection reports …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… Thomas P. DiNapoli announced the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton. She was … for her actions.” The Comptroller’s audit of the Bradford Volunteer Fire Company is expected to be finalized later this … Thomas P DiNapoli announced the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsPassenger Vehicle Fleet Management
… fleet, and to determine whether agencies have controls in place that ensure vehicles are used in the most economical … approach to managing its fleet of passenger cars and trucks. More recently, the State’s Spending and Government … were special purpose vehicles (e.g., snow plows, large trucks) that are generally unsuited for personal …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementDiNapoli Releases Bond Calendar for Fourth Quarter
… issuances have been scheduled for the month of December at this time. The anticipated sales in the fourth quarter … approvals required by law. The collection and release of this information by the Office of the State Comptroller is …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli: Organic Farms Growing in New York
… $164 million in sales that year, as New York ranked third nationwide in the number of certified organic farms, … $164 million in sales that year as New York ranked third nationwide in the number of certified organic farms according …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkRFQual #22-02 – Medical Examiner Management Services
… as Administrative Head of the New York State and Local Retirement System and the Local Police and Fire Retirement System (“NYSLRS” or the “System”) and as authorized by the Retirement and Social Security Law, is seeking to contract … as Administrative Head of the New York State and Local Retirement System and the Local Police and Fire Retirement …
https://www.osc.ny.gov/procurement/rfqual-22-02Selected Payments for Special Items Made to Mount Sinai Hospital from January 1, 2011 through March 31, 2011
… (Empire's) payments to Mount Sinai Hospital (Mount Sinai) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mount-sinai-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to St. Peter's Hospital from January 1, 2011 through March 31, 2011
… (Empire's) payments to St. Peter's Hospital (St. Peter's) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-peters-hospital-january-1-2011-through-march-31Compliance With Executive Order 88 – Energy Efficiency in State Buildings
… of BuildSmart NY– the Executive’s program for pursuing energy efficiency in certain New York State government … advancing economic growth, environmental protection, and energy security in the State. EO 88 is intended to accomplish … green jobs and stimulating the marketplace for clean energy and energy-efficient products and services. EO 88 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsMedicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… providers on behalf of recipients receiving hospice care. This audit covered the period January 1, 2013 through …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careComptroller DiNapoli Releases School Audits
… surpluses totaling approximately $1.5 million for this period. Despite the operating surpluses, the district … by an average of approximately $326,000 per year during this period. Elwood Union Free School District – Electronic …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0SUNY Bulletin No. SU-261
… Purpose To notify SUNY agencies of a new deduction code for after tax (ROTH) contributions to … employees Background On November 15, 2017, the SUNY Board of Trustees approved the establishment of an after tax ROTH account within the Special Annuity … To notify SUNY agencies of a new deduction code for after tax ROTH contributions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyOpinion 2001-13
… to political subdivisions (see, e.g., People v Grant , 306 NY 258, 260). Further, when there is a general delegation of … law" (Municipal Home Rule Law §10[l][i],[ii][a][6],[9-a]; NY Const, article IX, §2). A town's home rule power is also … e.g., Speakerkits , supra ; Board of Education of the Farmingdale UFSD v Gulotta , 157 AD2d 642, 549 NYS2d 740). …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13DiNapoli: MTA's Future Unthinkable Without Aid From Washington
… or commuters. The extreme measures outlined by the MTA this week underline the choices we face if funding is not … must act. The MTA needs federal support to manage this crisis. The alternative is unthinkable. Without …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-mtas-future-unthinkable-without-aid-washingtonYork Central School District – Financial Management (2022M-96)
… The Board and District officials did not effectively manage fund balance. As of June 30, 2021: The recalculated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… of Education (Board) did not adopt a comprehensive written policy for IT equipment inventory or perform periodic … assets totaling $56,909, including 37 assets with a total purchase price of $39,667 and 12 assets with a total … Develop and adopt a comprehensive policy and procedures to appropriately track and inventory IT equipment. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentWyoming County Court and Trust Funds (2020-C&T-2)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County officials have … implemented properly and consistently, provide a system of internal controls to account for and safeguard court and … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Park Accessibility for People With Disabilities
… surveys of 2,745 properties and facilities. The compiled results of these surveys (hereafter referred to as 2006–2009 Survey or Survey) would be the basis for its Transition Plan. For …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilities