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Opinion 89-65
… board may act by simple resolution and a local law is not required. A contract between the town and the town attorney's … employee receives a direct or indirect pecuniary benefit from a contract, an officer or employee is deemed to have an … one or more of these section 801 functions (1981 Opns St Comp No. 81-102, p 101). We also note that since it is the …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 90-3
… allocation of county sales tax revenue to cities and towns required by Tax Law, §1262(d) should be made on the basis of … asked whether the allocation of county sales tax revenue required by Tax Law, §1262(d) should be made on the basis of … among the towns and cities in the county, the allocation required by Tax Law, §1262[d] should be made on the basis of …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of the Campbell-Savona Central School District , … Thomas P DiNapoli today announced his office completed audits of the CampbellSavona Central School District Cortland …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 89-63
… St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments, Inc. , 283 NY 373, 381 [1940]). Therefore, we …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 89-13
… -- Contracts Requiring Bidding (purchase of used equipment from private entity) GENERAL MUNICIPAL LAW, §103(6): A … to the lowest responsible bidder furnishing the required security after advertisement for sealed bids in the … of used equipment from private sources (33 Opns St Comp, 1977, p 107; 17 Opns St Comp, 1961, p 135; 14 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 91-61
… plan. We have been asked whether town and village justice courts must collect the additional one per cent (1%) fee on … subdivision two provides, in part, that town and village courts "shall be entitled" to the additional 1% fee, this … does not have such an approved plan, the town and village courts in that county should not collect the additional one …
https://www.osc.ny.gov/legal-opinions/opinion-91-61DiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… pension fund — you will be caught,” DiNapoli said. “My thanks to Albany County District Attorney David Soares and the New York State Police for their partnership with my office’s Division of Investigations. Working together we …
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
… related to types of intergovernmental agreements and whether they are subject to the Office of State Comptroller (OSC) review and approval. Additionally, information regarding procurement record requirements and submittal requirements in the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsVirtual Currency Licensing (Follow-Up)
… of the six recommendations included in our initial audit report, Virtual Currency Licensing (Report 2022-S-18 ). About the Program The Department of … of the six recommendations included in our initial audit report Virtual Currency Licensing Report 2022S18 …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followControls Over Unclaimed Bottle Deposits
… then return their empty beverage containers to a dealer or redemption center to get their deposit back. Deposit …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsAssertive Community Treatment Program
… Purpose To determine whether the Office of Mental Health (Office) is effectively overseeing the Assertive Community Treatment (ACT) program to ensure … with requirements and that program goals are achieved. The audit covers the period April 1, 2012 through October 31, …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programMaintenance and Inspection of Event Recorder Units (Follow-Up)
… were deployed into revenue service. The NTTs are installed with Event Recording Units (ERUs) or “black boxes.” ERUs are … that allow for the monitoring of the train equipment and technical analysis of incidents/accidents based on data they … Transit officials have made progress in addressing the issues identified in our initial report. Of the seven prior …
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)
To determine the extent of implementation of the two recommendations included in our initial audit report Collection of Petroleum Business Tax and Motor Fuel Excise Tax 2018S28
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)
… initial audit report, Compliance With Executive Order 88: Energy Efficiency of State Buildings ( 2018-S-62 ). About the … of BuildSmart NY – the State’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 …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followNew Customer-Focused Subway Metrics
… Objective To determine whether New York City Transit’s (Transit) new metrics provide customers with better information about … To determine whether New York City Transits Transit new metrics provide customers …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsOversight of Drug Disposal
… disposal whenever possible. Based on our review of records from 20 Providers, 47,566 doses (53 percent) of controlled … with them. Since 2008, the State has been shifting away from flushing as an acceptable option and toward a policy of …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… audit report, Improper Overlapping Medicaid and Essential Plan Enrollments (Report 2020-S-66 ). About the Program DOH … administers the State’s Medicaid program and the Essential Plan. Medicaid provides a wide range of health care services … and/or have special health care needs. The Essential Plan also provides health insurance to lower-income people …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-follow2021 Fall Conference - Bureau of State Payroll Services
… not require additional IT support. A "Trouble-Shooting Test Event" has been scheduled for Monday, October 18, 2021 at 9:00am for anyone who would like to test their equipment and connectivity ability prior to live Fall Conference events. If you are unable to test your Webex capabilities during the 1 hour session, …
https://www.osc.ny.gov/state-agencies/payroll/2021-fall-conference-bureau-state-payroll-servicesCity of Mechanicville – Separation Payments (2025M-59)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials ensure that employees’ … entitled to receive separation payments for compensation of their earned, but unused, leave benefits (such as unused … requirements (e.g., a lump sum payment based on years of service). City officials should ensure that employee …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59State Comptroller DiNapoli Releases Municipal Audits
… , Village of Hempstead , Town of Hoosick , Town of Lake Pleasant , Town of Newfane and the Village of Sandy Creek . … to determine if deposits were made intact. Town of Lake Pleasant – Credit Cards (Hamilton County) Town officials did … Endicott Village of Hempstead Town of Hoosick Town of Lake Pleasant Town of Newfane and the Village of Sandy Creek …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1