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Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… by contract with a private company, citizens must receive the highest quality of service for the lowest possible cost. To determine if your … to use, should also consult with its legal counsel, as appropriate. Examine municipal garbage collection Local …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsDiNapoli Announces Latest Fiscal Stress Scores
… risks and implement more prudent long-term planning." The latest round of scores is based on 2017 financial information … in order to establish a separate "environmental" score for each municipality which can be used to help describe the … For a list of non-filers for fiscal year ending 2017, visit: …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresMedicaid Program – Improper Episodic Payments to Home Health Providers
… based on 60-day episodes of care. CHHAs can be paid for a full episode (when the episode of care is 60 days) or for a … on the number of days of care on the claim or may be a full payment for certain circumstances – such as when the … 60-day episode of care. The CHHAs should not have received full 60-day payments. Rather, the CHHAs should have received …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… State Comptroller Thomas P. DiNapoli’s Fiscal Stress … System has designated 27 municipalities across the state as fiscally stressed. The list , which includes eight … State Comptroller Thomas P DiNapolis Fiscal Stress Monitoring …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresOpinion 2001-6
… be expended for illegal purposes or purposes contrary to public policy (see e.g., Opn No. 2000-6, p 17; 1989 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6DiNapoli: NYC Metro Transportation Costs Rose 56% Over Past Decade, Slower Than Other Major Areas
… for qualified residents, the introduction of year-round full week student MetroCards, and the costs of living …
https://www.osc.ny.gov/press/releases/2024/09/draft-dinapoli-nyc-metro-transportation-costs-grew-slower-other-major-cities-still-rose-29-percentOpinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-20State Comptroller DiNapoli Releases Municipal Audits
… accurately maintain employee leave records. Leave balances for the former deputy highway superintendent from 2015 … was attributed to the deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave balances of six …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Report on Nonprofit Industry
… released a report that showed nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of nonprofits increased … released a report that showed nonprofit organizations in 2022 provided 13 million jobs to New Yorkers just over 1 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryOpinion 88-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Since the above-cited opinions were rendered, as noted, a new consolidated gross receipts tax in article 13-A was … (see Belcher , supra ; Burnside Coal and Oil v City of New York , 131 Misc 2d 149, 502 NYS2d 622) which must, in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Opinion 2003-7
… or recreational facilities to meet the needs generated by new subdivisions (see, e.g., 1991 Opns St Comp No. 91-36, p …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 93-29
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for in villages) VILLAGE BOARD -- Powers and Duties (designation … official newspaper the only newspaper which is "published" in the village. The Village Law contains no provision …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 2006-3
… gen.,103 NY Jur 2d, Telecommunications, §191). In this case, the public highways and rights of way within the area …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3State Comptroller DiNapoli Releases Audits
… care professionals who order, prescribe, refer, or attend (OPRA) Medicaid services be appropriately screened and … designed to prevent payments for services with an inactive OPRA provider were flawed, and Medicaid made $965 million in payments for 2.3 million OPRA services by physicians and professionals who were no …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsLetchworth Central School District – Financial Management (2013M-332)
… Letchworth Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed by an elected … budgeting practices generated approximately $3.9 million in operating surpluses. Although District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-33225-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… be 50 percent of your FAE. If you are age 60 or older at retirement, with less than 25 years of creditable service, … (plus interest earned). If you are age 55 or older at retirement and your regular plan would provide a greater … benefit will be paid. Filing You must apply for a service retirement with the Office of the State Comptroller 15 – 90 …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Federal awards. The Act mandated that the Federal Office of Management and Budget (OMB), after consultation with the … identified as high-risk. Additional programs to meet percent of coverage rule, which pertains to low risk … Federal programs that in aggregate encompass at least 20 percent of total Federal award expended; or Auditor must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… of factors, many of them out of the city’s control, will affect future growth in the construction sector. For example, …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsOpinion 95-26
… FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to rent room); (use … The Lawrence-Cedarhurst Volunteer and Exempt Firemen's Benevolent Association may expend foreign fire insurance tax … It is inadvisable for a volunteer and exempt firemen's benevolent association to invest foreign fire insurance tax …
https://www.osc.ny.gov/legal-opinions/opinion-95-26DiNapoli Announces State Contract and Payment Actions for March 2016
… million with Health Management Systems for Medicaid third party liability match and recovery services. Office of Parks, …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016