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Opinion 2003-2
… This opinion represents the views of the Office of the State Comptroller at the time … fire district in coterminous town village) TOWNS -- Powers and Duties (authority to form joint fire district in … town outside of such village," suggest that the statute from which Article 11-A is derived did not apply to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 93-5
… and secure regularity and uniformity of procedure are held to be directory, and not mandatory, unless … Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; … for the levy of taxes (21 Opns St Comp, 1965, p 664). We stated that, where the public was properly notified of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 97-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … for enforcing delinquent property taxes (see McKinney's 1993 Session Laws of New York, pp. 2699, 2910). In general, … pre-1995 liens, the provisions of the applicable general, special or local laws in effect on December 31, 1994 continue …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… of civil liability arising from alleged criminal conduct) PUBLIC OFFICERS AND EMPLOYEES -- Liability (investigation of … certain travel vouchers submitted to the county by a public official who is paid with county moneys; and charges …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Effectiveness of the Information Technology Transformation
… we anticipate that ITS will continue to work toward full implementation of our recommendations. Nonetheless, with …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 89-59
… pursuant to Article 12-A of the Town Law calling the public hearing concerning the establishment of the district, …
https://www.osc.ny.gov/legal-opinions/opinion-89-59DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… New York State Comptroller Thomas P. DiNapoli today announced … our portfolio companies.” Of the 149,865,977 voting shares cast at H&R Block’s annual meeting last month, 75,880,439 …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of Agriculture and Markets: Food Safety Monitoring (2015-F-10) An audit report issued in January 2014 found the department was unable to meet the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsOpinion 97-4
… of the Association upon the death of his or her spouse. For purposes of this opinion, we assume that the spouse is … chapter 796 provides: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … may use foreign fire insurance tax moneys to provide for the care and relief of the firefighter and his or her …
https://www.osc.ny.gov/legal-opinions/opinion-97-4State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: … weaknesses increased the risk of fraud, waste or abuse from unauthorized bank accounts and expenditures. Auditors … Evers College (MEC): Controls Over Bank Accounts (Follow-Up) (2017-F-14) An audit issued in June 2016, found …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsMedicaid Program – Managed Care Payments to Unenrolled Providers
… follows: We obtained PNDS submissions and encounter claims for a sample of five of the highest paid MCOs, which showed … Office of the Medicaid Inspector General, withdrawn by DOH for not meeting Medicaid program standards, or automatically … who were excluded from or otherwise ineligible for the Medicaid program. (Note: $548,184 of this was …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersDiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backContract Advisory No. 26
… not contain the above certification may not be considered for award; provided however, that if the bidder cannot make … the procurement record when submitting transactions to OSC for approval. References : Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners … has not adopted procurement or code of ethics policies in accordance with GML. The Board did not perform an annual … registers. The Board did not adopt an annual budget in accordance with Town Law. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… policies and did not establish adequate processes for managing user access of Department systems. The five … and user access, patching, and a succession plan for dated programming languages. Key Finding Department …
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)
… adequately supported, not Program appropriate, or claimed for a period for which Rainbow was not entitled to receive reimbursement. …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… rushing to file their tax returns. My office is watching for those who would con the system to steal the public’s … million stopped by DiNapoli’s office had been approved for payment but DiNapoli’s auditors found red flags and …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsMaine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s … in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome and Tioga Counties. The District is … depletion of the year-end unexpended surplus fund balance from $1.7 million in 2009-10 to just over $64,000 (or 0.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Housing Authority Administrative Expenditures (2016-MS-2)
… November 25, 2015. Background Housing authorities are public corporations that generally provide affordable housing … incomes. Housing authorities around the State manage both public housing units and Section 8 housing vouchers. Each …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… Forestville Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is … seven-member Board of Education. There are two schools in operation within the District, with 540 students and 107 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-and