Search
Opinion 93-27
… of town government, including highway programs, which are chargeable to the area of the town outside of villages …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 95-10
… a duty to erect a fence encircling a cemetery or burial ground in the first class described in Town Law, §291(1), … is in response to your request concerning the town board's responsibility under the provisions of section 291 of the … or endowment. Subdivision 1 also specifies the town board's duties in relation to each class of cemetery or burial …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 94-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (service credit for attending meetings … Law 217cv authorizes credit to be granted towards a year of firefighting service under a service award program for …
https://www.osc.ny.gov/legal-opinions/opinion-94-25DiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… P. DiNapoli. Eric Fleury, 44, was sentenced in Dickinson Town Court to three years’ probation and ordered to pay full … were uncovered by DiNapoli’s audit and investigation of the court’s financial operations. "Mr. Fleury took … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesDiNapoli Releases April Cash Report
… totaled $1.6 billion through the first month. Debt service totaled $165.9 million and spending for capital … Governmental Funds includes General, Special Revenue, Debt Service and Capital Projects funds, as well as funds from the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-reportState Comptroller Thomas P. DiNapoli Statement on the Death of Maya Angelou
… millions and whose works of poetry and prose transcended race, gender and eras. As an artist, actress, college … millions and whose works of poetry and prose transcended race gender and eras …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-thomas-p-dinapoli-statement-death-maya-angelouDiNapoli: MTA Budget Outlook Improves
… is plenty of time before the next scheduled fare increase for the MTA to refocus its efforts on reducing waste, which … service ($317 million), and lower health insurance costs for active employees and retirees ($218 million) compared to … risen much faster than inflation over the past six years. For instance, since 2007, the cost of a 30-day MetroCard rose …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesState Comptroller DiNapoli Statement on New York City Budget
… State Comptroller Thomas P. DiNapoli released a statement today in response to Mayor Mamdani’s statement on New York City’s budget. In December, DiNapoli released a … that estimated that out-year gaps were understated. “Today’s statement on the budget by New York City Mayor …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budgetIX.12.C State Responsibility – IX. Federal Grants
… the Office of the State Comptroller (OSC) on virtually all aspects of implementation. OSC is responsible for most … to jointly analyze state interest liabilities for any or all covered federal programs, for purposes of identifying … with the Office of the State Comptroller OSC on virtually all aspects of implementation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityMessage from the Comptroller – 2021 Financial Condition Report
… demonstrated by New Yorkers in responding to the multitude of challenges. The impact of the economic shutdown on the State’s financial plan was … Report can help New Yorkers better understand the impacts of the COVID-19 pandemic, the ongoing risks and challenges, …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerPublic Safety – 2023 Financial Condition Report
… facilities, 63 county jail and correctional facilities and 12 New York City correctional facilities. Over the last 10 … (2017-2021) to the number of reported incidents in 2022, shooting incidents where a person was hit are up 15 percent, …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyPublic Safety – 2022 Financial Condition Report
… 2022); 63 county jail and correctional facilities; and 12 New York City correctional facilities. Over the last 10 … (2016-2020) to the number of reported incidents in 2021, shooting incidents resulting in injury or death reported by …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… in Excess of Medicaid Service Limits (Report 2013-S-17 ). Background We issued our initial audit report on June … and Services in Excess of Medicaid Service Limits ( 2013-S-17 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessDynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… by Dynamic Center Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and … $104,933 in other-thanpersonal- service (OTPS) costs that were either unsupported, not related to the SEIT Program, … for hours worked and fringe benefit expenses that were miscalculated. We also identified nonreimbursable OTPS …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… According to Vehicle and Traffic Law, the Department is responsible for tracking the expenses of administering the …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… determine whether the Port Authority of New York and New Jersey (PANYNJ) collected all revenues due and identified … private enterprise or attempted by either New York or New Jersey alone. PANYNJ conceives, builds, operates, and maintains infrastructure critical to the New York/New Jersey region’s trade and transportation network. These …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… Objectives The objectives of this audit were to determine if the Department of Health (Department) is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment … The objectives of this audit were to determine if the Department of Health …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
… claims. The objective of our initial audit report, issued August 17, 2021, was to determine whether the Department paid …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-andXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… in the appropriate account code to indicate the type of fixed asset owned. General capital assets should be … existing component while an improvement is the addition of a new component where one did not previously exist. … costs more than $100,000 It occurs when 75% or more of the estimated useful life of the component has expired It …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsTown of Wappinger – Recreation Department Cash Receipts (2020M-130)
… (composed of cash and checks) within 10 days, as required. For example, in July 2019, one deposit (composed of $3,085 in … controls, such as providing additional oversight. Deposit all cash receipts within 10 days. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130