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Opinion 89-62
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is not … independent nominations of individuals to federal, state, county, city, town or village offices (see Election Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 88-45
… to lend the county money pursuant to the following terms and conditions. Under the proposed plan, the bank would agree … once or in increments. Interest would be payable monthly and the entire principal balance could be paid on any payment … that the obligations shall be only of the kind listed and shall be denominated only as stated. In our opinion, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Former Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… the defendant misused her position to ensure that the only improvements realized through her administration of …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterOpinion 92-38
… 555). This procedure is then required to continue until a full set of officers is approved. If a village has no … Village Law, §§4-412, 10-1014; People ex rel. Wallace v Carpenter , 77 Misc 244, 135 NYS 593). Since section 10-1012 … however, that it is a general rule that a legislative body of a public corporation may, subject to its own rules …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 95-9
… for attending meetings of committees of a fire company); (pro rating the number of points credited for participation in … for attending fire district governing board meetings. (2) Points toward a year of firefighting service may not be … company. (3) A service award program may not provide for pro rating the number of points credited if a firefighter …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Opinion 93-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … village is required to designate as its official newspaper the only newspaper which is published in the village …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 2002-13
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department sports or recreational teams); (paying expenses of fire departments' annual fund-raising drive) INSURANCE LAW … Whether foreign fire insurance tax monies received by a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13State Comptroller DiNapoli Releases Municipal Audits
… clerk's financial activities and did not provide for an annual audit of her records. Town of Guilderland – Golf … account for 17 cases containing 431 rolls of bags with an approximate sales value of $6,100. Wading River Fire District … were approved. For access to state and local government spending and 50,000 state contracts, visit OpenBookNY . The …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… audits by New York State Comptroller Thomas P. DiNapoli have revealed a number of local Industrial Development … over a 12-year period. If not corrected, this would have increased to a projected $635,000 over the 20-year … when businesses apply for financial assistance and have not established adequate procedures for cost-benefit …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataState Agencies Bulletin No. 2228
… Checks: https://www.osc.state.ny.us/files/state-agencies/payroll/pdf/ac934p-fillable.pdf When a valid payroll check is undeliverable due to the agency’s inability … the agency should follow the Agency Actions identified in Payroll Bulletin No. 1786 – Non-Negotiated and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2228-fiscal-year-2023-2024-increase-seasonal-location-pay-and-seasonalDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… with a college degree earn more than those with only a high school diploma. Median earnings for bachelor’s …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsDiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… audit found significant deficiencies in the New York State Office of Mental Health’s (OMH) oversight of ESSHI, which was … Neighborhood Centers in Buffalo, Young Women’s Christian Association of Binghamton and Broome County in Binghamton, … months and prompted by the audit, the provider located the resident in a rehabilitation facility following a hospital …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellState Comptroller DiNapoli Releases Municipal & School Audits
… up to $96 million to liquidate the accumulated deficit in the county’s general fund as of Dec. 31, 2012. … that the significant revenue and expenditure projections in the 2024 proposed budget are reasonable. The county’s … secretary-treasurer’s accounting records or hold required public hearings on the proposed 2022 and 2023 budgets or …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Homer – Non-Payroll Disbursements (Cortland County) The board and supervisor did not provide adequate oversight of … result, the town made duplicate payments totaling $79,806, and has an increased risk that errors or irregularities could …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: State Medicaid Needs to Stop Paying Bills That Federally Funded Plans Should Cover
… the primary payer during any overlap and Medicaid should only pay any remaining costs such as deductibles. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-state-medicaid-needs-stop-paying-bills-federally-funded-plans-should-coverState Comptroller DiNapoli Releases Audits
… that the department did not provide adequate oversight of CTE programs offered through the secondary school system to … issues that are a deterrent to students’ enrollment in CTE and their successful completion of the program, further …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-337
… IIO), Intermittent Inconvenience with Shift (Earnings Code ISO) and/or Intermittent Weekend Shift (Earnings Code IWO) … receive overtime and payments using Earnings Codes IIO, ISO and/or IWO. Background When an employee works overtime and earns IIO, ISO and/or IWO within the same pay period, those monies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-337-change-overtime-processing-procedures-suny-employeesDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… New York; and Nassau County District Attorney Anne T. Donnelly. “Gardner exploited her position and … Attorney Breon Peace, Nassau County District Attorney Anne Donnelly, the FBI, the IRS and the Inspectors General …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeDiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… today released two audits revealing more than $70 million in questionable Medicaid claims and payments. DiNapoli’s … and recover any overpayments as soon as possible.” In the first audit , the Department of Health (DOH) made as much as $39.6 million in Medicaid overpayments through a reimbursement method …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… financial decisions and ensure that the District incurred only necessary costs and paid for goods and services that …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70