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Opinion 91-58
… This opinion represents the views of the Office of the State … in the absence of express statutory authority ( Mills v Sweeney , 219 NY 213; McCabe v Voorhis , 243 NY 401; Kupferman v Katz , 19 …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Opinion 90-32
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Mandatory (need for upon … for town purposes where the expenditure is to be financed from taxes levied in the fiscal year in which the expenditure … do not apply where the expenditures are to be made from surplus funds or are financed pursuant to the Local …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Opinion 90-12
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- Powers and Duties … to be a true copy of the original of such order on file in his office (emphasis supplied). Article 21 of the CPLR, … paper is required by law, an attorney admitted to practice in the courts of the state may certify that it has been …
https://www.osc.ny.gov/legal-opinions/opinion-90-12DiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… Intended Use Plan, and awards are announced, EFC does not report on completed projects and no list is publicly …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterDiNapoli Announces Sale of General Obligation Bonds
… New York on March 8, 2018 unless postponed, as set forth in the Notices of Sale published in The Bond Buyer on March 2, 2018. The bonds will be dated …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsDiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… New York for the alleged theft of $29,893 in state pension checks sent to her deceased stepfather. “Linda … and forged his name in order to steal benefits from the pension fund,” DiNapoli said. “My office will continue to … partnerships are succeeding in tackling pension fraud. The alleged actions by Ms. Burrows will be fully …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… the Climate Act program, and 28 projects were cancelled from 2005 to 2023. Of the remaining 202 projects, only 30% …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… in Warren County. The Corporation was established in 1986 by the Warren County (County) Board of Supervisors. The Corporation is governed by a seven-member Board of Directors (Board) who are appointed annually by the Chairperson of the County Board of Supervisors. The …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In 2023, the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… Education (Board) and District officials properly manage fund balance? Audit Period July 1, 2019 – June 30, 2024 … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… report – pdf] | [read complete 2022 report – pdf ] Purpose of Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agency’s (IDA’s) …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… Italy in America. Prior recipients of this award include a U.S. President, ambassadors, congress members, astronauts, … 59th national convention on Saturday. “I am truly honored to receive the Guglielmo Marconi Award. I was raised by … in being elected State Comptroller of New York. It is with great pride that I accept this high honor, and I know my …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationStarpoint Central School District – Audit Follow-Up (2022M-101-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Starpoint Central School … communicated confidentially to District officials, based on our limited procedures, we determined that the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fUnified Court System Bulletin No. UCS-198
… of OSC’s automatic processing for Pay Period 20C and to explain those areas for which the agency will be … Law, and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the salaries … Pay Period 19C, paychecks dated 12/18/13, each judge must be placed on a Leave of Absence for Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-198-impact-27-pay-periods-calendar-year-2013-judges-and-justicesDiNapoli Praises NYC Comptroller Stringer's City Pension Fund Reforms
… out of the gate very strong and doing the right thing for New York City's public pension funds. His multi-faceted … Common Retirement Fund. Today, the state pension fund stands as a national model for accountability and transparency and has never been …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-praises-nyc-comptroller-stringers-city-pension-fund-reformsState Agencies Bulletin No. 1299
… crediting of their military service towards service credit in NYSLRS. Background Pursuant to Federal Uniformed Services … Military Law, employees may be entitled to service credit in NYSLRS for periods of military service. Affected Employees … ordered by the Governor of the State of New York or, in certain circumstances, volunteered for active military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localMedicaid Overpayments for Certain Medicare Part C Claims (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Medicaid Overpayments for … Many of the State’s Medicaid recipients are also enrolled in Medicare, the federal health insurance program for the … care companies administer Medicare benefits. Medicare pays a fixed amount for each Medicare Part C beneficiary every …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-overpayments-certain-medicare-part-c-claims-followMultiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… the implementation status of the five recommendations made in our initial audit report, Multiple Same-Day Procedures on … of service. The Department of Health (Department) phased in the APG methodology beginning with hospital outpatient … over $11 million in improper and questionable APG claim payments. For example, overpayments were made for the …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followState Agencies Bulletin No. 2142
… 5 members of TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, … the 2023 calendar year for TRS Tier 5 plan participants. In accordance with Chapter 504 of the Laws of 2009, … thereafter by three percent. Effective Dates: Effective in Administration paychecks dated July 5, 2023, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… of a central office and 11 regional offices across the State, of which 10 operate repair shops responsible for the … (Contract), negotiated and entered into on behalf of the State by the Office of General Services, for fleet management … a network of authorized private repair shops across the State for routine maintenance, repairs, roadside assistance, …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-follow