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Opinion 89-63
… -- Fees (exemption from court fees) PUBLIC HOUSING LAW, §52(1): A municipal housing authority is exempt from the … Civil Practice Law and Rules, §§8017; 8019[d]). Section 52(1) of the Public Housing Law provides that a municipal … definition of the word "fee" for purposes of section 52 (see Public Housing Law, §2) nor are we aware of any …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … equipment from another municipality of this State at an auction pursuant to the exception contained in General … of this State may be purchased by a county at an auction without contravening the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 91-61
… to incarceration service plan as provided by article 13-A of the Executive Law (see §§261[1][e], 262). Subdivision … to incarceration service plan approved pursuant to article 13-A of the Executive Law for the particular county. Although … with the requirements of section 99-m. January 8, 1992 Melvin I. Rosenblatt, Director Justice Court Fund …
https://www.osc.ny.gov/legal-opinions/opinion-91-61DiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… Thomas P. DiNapoli, Albany County District Attorney David Soares and the New York State Police today announced … said. “My thanks to Albany County District Attorney David Soares and the New York State Police for their … Thomas P DiNapoli Albany County District Attorney David Soares and the New York State Police today announced …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… requirements in the Statewide Financial System (SFS) is provided for intergovernmental agreements subject to OSC review and … a state agency and another governmental entity that is not a state agency and has a separate legal existence …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsVirtual Currency Licensing (Follow-Up)
… ). About the Program The Department of Financial Services (DFS) is New York State’s financial services regulator, and … of Financial Services (Superintendent), is responsible for ensuring the safety and soundness of New York’s financial … of entities that violate relevant laws and regulations. DFS supervises and regulates the activities of over 3,200 …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followControls Over Unclaimed Bottle Deposits
… and is collecting and depositing the required unclaimed bottle funds into the General Fund. The audit covers the … with the Department to remit 80 percent of any unclaimed bottle deposits on a quarterly basis. Along with the … collected $109.5 million and $102.7 million in unclaimed bottle deposits in State fiscal years 2015 and 2016, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsAssertive Community Treatment Program
… effectively overseeing the Assertive Community Treatment (ACT) program to ensure that ACT provider teams are complying with requirements and that … One way the Office accomplishes its mission is through the ACT program, which uses evidence-based practices to provide …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programMaintenance and Inspection of Event Recorder Units (Follow-Up)
… ERU has different capacities and attributes based on the model and age of the unit. In 1998, the Federal Railway … correctly, as required by Transit’s work manuals. Model R142 cars, which were brought into revenue service in …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… PBT and MFT, as required by relevant law and regulation. We found that, in general, the Department had systems and … MFT, as required by relevant law and regulation. However, we also found that the Department did not review … continued to be appropriate based on Department criteria. We also identified distributors that, despite Department …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
To assess the extent of implementation of the three recommendations included in our initial audit report Compliance with Executive Order 88 Energy Efficiency of State Buildings 2018S62
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followNew Customer-Focused Subway Metrics
… scheduled travel time; and the sum of these, Additional Journey Time (AJT). AJT is the key component of Customer Journey Time Performance (CJTP), the percentage of customer …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsOversight of Drug Disposal
… risks. Certain long-accepted disposal practices, such as flushing and garbage disposal, have led to the contamination … practice alternative, and further reinforced this policy in its updated 2017 Guidance for Proper Pharmaceutical … The disposal of unused and unwanted controlled substances in New York State is regulated at the federal level primarily …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit report, Improper Overlapping Medicaid … To assess the extent of implementation of the three recommendations included in our initial audit report Improper Overlapping Medicaid and …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followCity of Mechanicville – Separation Payments (2025M-59)
… Period January 1, 2022 – September 30, 2024 Understanding the Audit Area When an employee leaves city employment (e.g., by resignation or retirement), the employee may be entitled to receive separation payments … as unused sick leave or vacation time) while employed with the municipality. A city may also establish “retirement …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59State Comptroller DiNapoli Releases Municipal Audits
… the tentative budget for the general, electric and parking funds are reasonable. However, the water and sewer funds' tentative budgets are not balanced and include a … by adjusting the rate structure in the water and sewer funds. Village of Hempstead – Budget Review (Nassau County) …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State Pension Fund Value $206.9 Billion
… “Fortunately, our conservative approach for gaining long term, sustainable returns protects the Fund in times of … strategy performed well, with private equity and real estate delivering returns of 18.70 percent and 9.01 percent, …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionState Comptroller DiNapoli Releases Municipal Audits
… Administration per diem rates were used. The financial software allowed changes to transaction data without approval and officials did not use available software controls to further safeguard transactions. Town of … was using the most up-to-date and secure recordkeeping software. Town of Milo – Financial Condition (Yates County) …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… in nurses between February 2020 and June 2023. Woodhull Hospital in Brooklyn, Harlem Hospital in Manhattan and Lincoln Hospital in the Bronx saw a 24.1%, 22%, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsWrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
… a fire company board, prevent fraud and misappropriation of funds, comply with reporting requirements and maintain … by a fire company board and membership, and the protection of public funds. The Company’s budgeted revenues totaled … activity with sufficient detail, including the source of the deposits and the purpose of disbursements, and did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/wrights-corners-fire-company-inc-treasurers-records-and