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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … town board had not completed an audit of the 2018 and 2019 records, as required. As a result, the board’s ability to …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-29
… §420.10: All undisbursed restitution payments, as defined by statute, regardless of when collected by the designated restitution agency, must be used for the … its general fund unclaimed restitution payments collected by the county probation department prior to November 1, 1984. …
https://www.osc.ny.gov/legal-opinions/opinion-90-29State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health – Medicaid Program – Excessive Payments for Durable … equipment (DME) – wheelchairs, for example – as a benefit of the program. Some DME items are available on a monthly … $8.6 million for the audit scope – if the Department of Health adopted a similar policy rather than allowing …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsOpinion 88-75
… ownership interest. The matter is in the latter stages of discovery, and you point out that it would be very costly, as …
https://www.osc.ny.gov/legal-opinions/opinion-88-75XI.4.B Standard Contract Language for Grant Contracts: Fixed Term, Multiyear Contracts and Simplified Renewals – XI. Procurement and Contract Management
… of this section is to present standard contract language for each of those types of agreements for grant contracts, and to provide guidance for their use. … of the contract for contracts of less than five million dollars. The amount of the modification is equal to or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4b-standard-contract-language-grant-contracts-fixed-term-multiyear-contracts-and-simplifiedOpinion 91-52
… 103. For example, to the extent that the proximity of a vendor to the municipality is reasonably related to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-52DiNapoli Proposes More Transparency for Fire Protection Costs
… any incorporated fire company to submit an itemized statement of the estimated costs of providing fire services …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsDiNapoli: Too Many Subway Stations Need Repairs
… Too many New York City subway stations are in disrepair and New York … condition of elevators and escalators. According to the latest survey, more than one-quarter of all structural …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… local governments and public authorities nearly $5 billion in long and short term loans to finance eligible clean water … describes the types of loans that are currently available from the revolving fund (long term leverage loans, short term … of Funds: The local government in applying for the loan from EFC must pass a resolution authorizing the issuance of …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsOpinion 90-21
… is no town comptroller, the town clerk "shall cause each claim presented to the town board for audit to be numbered … hours. Town Law, §119(1) further provides that when a claim has been audited by the town board, the town clerk must file the claim in numerical order as a public record in his or her …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 2005-3
… corporation” as used in section 72-j includes “only a county, town, city and village” (General Municipal Law §2). 3 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… disabled (disability retirement benefits); Benefits your beneficiary may receive if you die while working for a public … for members , retirees and employers . You can download forms, read information booklets, brochures and newsletters, … option at retirement that pays a lifetime benefit to your beneficiary, and the beneficiary is your spouse, he or she …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Selected Management and Operations Practices
… York Power Authority (NYPA) is a public authority created in 1931 by Title 1 of Article 5 of the Public Authorities Law … to be purchased by NYPA on the open market and 50 percent from its own hydropower. Applications for the RNY power … Compliance group (BPAC) extracts applications in batches from ESDC where it is reviewed by NYPA staff and …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesOpinion 98-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to be appropriated and to be raised by real property taxes for townwide purposes; and (2) the amounts proposed to be … 107 (see Office of State Comptroller, Financial Management Guide for Local Governments, Subsection 1.0020). 2 The …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… a separate board of commissioners to audit claims incurred by that board and payable out of funds within the separate … in the city charter City comptroller (for cities governed by the Second Class Cities Law, see Second Class Cities Law …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli Releases Bond Calendar for Third Quarter
… bond sales for the state, New York City and their major public authorities during the third quarter of 2020. The … of the state, New York City and their respective public authorities. All borrowings are scheduled at the … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… all non-calendar year local governments and designated one village in “significant fiscal stress,” one in “moderate … federal aid helped many stabilize their finances over the past few years,” DiNapoli said. “With that aid winding down, … includes counties, towns, most cities and a few villages. List of Villages and Cities in Fiscal Stress Municipalities …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesOpinion 96-24
… for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the … for principal on obligations issued to finance a fire truck 1 . As to referendum requirements, a resolution for the … as a particular sort of firefighting vehicle (e.g., pumper truck), must set forth the estimated cost thereof and is …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Access to Preschool Special Education Services
… Objective To determine if the State Education Department (SED) is effectively overseeing preschool special education in compliance with all applicable laws and …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesOverview – Regional State Park Police Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of …
https://www.osc.ny.gov/retirement/publications/1867/overview