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Opinion 89-59
… (authority to impose water rates to raise both operation and maintenance and capital costs) WATER DISTRICTS -- Capital Costs … (authority to impose water rates to raise both operation and maintenance and capital costs) TOWN LAW, §§198(3)(d), … a town water district may raise the cost of both operation and maintenance and debt service solely by the imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 95-4
… A county board of supervisors generally is authorized to conduct an investigation regarding the propriety of payments made with county funds to reimburse officials upon the submission of travel vouchers and to compensate independent contractors engaged by the county, …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 93-5
… Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; … is for the benefit of the public (see Looney v Hughes , 26 NY 514; McKinney's Statutes, §172). Based on these general … preparation of the budget and the timely adoption and submission thereof for the levy of taxes (21 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-93-5DiNapoli: Get Your Money Back!
… P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost money, known as unclaimed funds, every day. Unclaimed … New Yorkers are seeing faster returns for some lost money. In January, OUF began mailing checks for newly reported …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backOpinion 97-4
… For purposes of this opinion, we assume that the spouse is not a volunteer or exempt volunteer firefighter. Insurance … Therefore, when an exempt firemen's benevolent association is governed by a special act of the State Legislature and is … by the special act (see, e.g., 1995 Opns St Comp No. 95-26, p 53). The Volunteer and Exempt Firemen's Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Medicaid Program – Managed Care Payments to Unenrolled Providers
… Objective To determine whether Medicaid managed care organizations violated federal and State regulations by … 2018 through June 2022. About the Program Medicaid managed care organizations (MCOs) establish provider networks by … hospitals, and other providers to provide medical care to their members. The 21st Century Cures Act (Act) and …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… political spending,” DiNapoli said. “We expect H&R Block to do the right thing and respond to this majority vote in support of our proposal by adopting …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingState Comptroller DiNapoli Releases Municipal & School Audits
… since 2006 without seeking competition. Town of Java – Tax Collection Remittance (Wyoming County) The tax collector did not remit collections to the town … within the timeframes established by state law. The tax collector did not remit taxes totaling approximately …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… deposits to accounts; and ensuring all accounts are used for appropriate business purposes. These weaknesses increased … Compliance with the Reimbursable Cost Manual (2016-S-42) For the three fiscal years ended June 30, 2015, auditors … 2013, concluded that the division did not properly account for or track seized assets. In a follow-up, auditors found …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsCity of Buffalo – Budget Review (B26-1-5)
… review of the City’s budget. The purpose of our review was to determine the City’s structural budget deficit (budget … gap between recurring revenues and recurring expenditures. To accomplish this objective, we reviewed the proposed … review of the Citys budget The purpose of our review was to determine the Citys structural budget deficit budget …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Glen Cove City School District – Information Technology (2025M-144)
Did Glen Cove City School District District officials adequately manage nonstudent network user accounts
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… requests his office received related to approval of the Green Acres Mall project in Hempstead. “The Green Acres project has drawn noticeable criticism in the … to the Payment in Lieu of Taxes associated with the Green Acres Mall project. The review of the Hempstead IDA …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… tax returns. My office is watching for those who would con the system to steal the public’s money. Whether these …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… New York State Comptroller Thomas P. DiNapoli issued the following statement today regarding the approval of the settlement of the derivative lawsuit the New York … Common Retirement Fund (Fund) and the Fire and Police Pension Association of Colorado (FPPA) filed against the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It provides each … to identify financial transactions. Centralized governance of the COA will ensure continued consistency within the State … The Chart of Accounts COA is the foundation of the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… Purpose To determine the extent of implementation of the five … systems were secure, operating effectively, and available to continue critical processing in the event of a disaster or … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsRainbow Rhymes Learning Center (Follow-Up)
… Despite some initial attempts, the Department had not yet recovered the overpayment cited in our audit. Department … an additional $10,022 as inappropriate. These funds were recovered from Rainbow. Key Recommendation Officials were …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followContract Advisory No. 26
… Subject : Statement on Sexual Harassment Prevention in Bids Guidance : Statement on Sexual Harassment Prevention in Bids: Every bid made to the … bidder has and has implemented a written policy addressing sexual harassment prevention in the workplace and provides …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsUse of Vendor-Supported Technology
… to secure and protect the confidentiality, integrity, and availability of information. This includes requirements for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… located in the Town of Montgomery in Orange County, is governed by an elected Board composed of the Mayor and four trustees. The Board is responsible for the oversight and general management of Village financial activities. The appointed Treasurer is the chief fiscal officer and responsible for the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-f