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Opinion 2000-21
… in the opinion. FIRE DISTRICTS -- Establishment of (joint fire district when village is within two towns) TOWNS … and Fire Protection (participation in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: In the case of the proposed formation of a joint fire district containing a village located within two …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 2002-14
… You ask whether such an expenditure would constitute a gift of monies to the property owners under these … the claimant or other private party. 1 There would be no gift in violation of Article VIII, §1, however, so long as …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14IX.7.E Disaster Assistance – IX. Federal Grants
… The Disaster Assistance Accounting process will be used each time there is a disaster event. This process requires the participation of staff in the Division … System (SFS), and impacted New York State agencies. This process will allow New York State agencies to respond to a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceXII.9.H Audit Recoveries – XII. Expenditures
… before payment, to set-off against payments due to a contractor an amount equal to any debt owed by the contractor to the State (see N.Y. Const. Article V, § 1; … agrees, the Business Unit may cancel an outstanding check, process a credit memo voucher, obtain a check from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… submitted to United by Long Island Bone and Joint, LLP (LI Bone and Joint), a non-participating provider located at … paid claims totaling $8 million for services provided by LI Bone and Joint to Empire Plan members. Key Findings LI Bone and Joint routinely waived Empire Plan members’ …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpClimate Act Goals – Planning, Procurements, and Progress Tracking
… the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) … States. The Climate Act builds on the 2015 New York State Energy Plan and the Clean Energy Standard (CES) designed to fight climate change, … the Public Service Commission PSC and the New York State Energy Research and Development Authority NYSERDA adequately …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingOversight of the Early Intervention Program
… Objective To determine whether the New York State Department of Health … and regulations and ensuring equitable and timely access to services for children across the State. The audit covered … To determine whether the Department of Health was effectively administering the …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… under certain conditions. DHCR works with owners as they near the end of their 20-year affordability requirements to … DHCR observed remained uncorrected, sometimes for years. Key Recommendations Improve monitoring of financial …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellSelected Aspects of Capital Program Project Management
… During the construction phase, a Construction Manager (CM) takes over the project. During this phase, additional … additional training) to avoid recurrence. Require the CM office to verify the number and title of employees on site … document any exceptions to this requirement. Require the CM office to document specific lessons learned in the AWO. …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementCicero Volunteer Fire Department - Financial Activities (2025M-138)
… fire department’s board should provide adequate oversight of the financial operations to ensure that public funds are … effectively monitor the budget, provide adequate oversight of the Department’s financial activities and make informed … contained invalid reconciling items and, as of March 2025, the Treasurer was 11 months behind in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mTown of Lockport – Building Permit Fee Collections (2025M-56)
… the Inspector made calculation errors totaling $11,127. He did not apply the correct permit fee amounts for 13 … permits with related permit fees totaling $146,180 as he overcharged a total of $7,629 for four building permits and he undercharged a total of $3,498 for nine building permits. …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Schenectady City School District – Math Workbook Inventory (Schenectady … workbook need before workbooks were ordered. Corning City School District – Claims Auditing (Steuben County) The …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… records for the beverage events. As a result, there is a substantial risk that not all collections were remitted. … the 10-hour Italiafest and wine tasting with no record of how many people attended the event. Town of Johnsburg – North Creek Water District Charges (Warren County) Town officials …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… in a timely manner. Of the 105 vehicle and traffic tickets issued during the audit period, the former justice did not adjudicate 82 tickets, either because he did not hold court on a regular … Since the appointed (interim) justice took over, 48 tickets have been adjudicated and closed, including 32 of the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… absenteeism rates among New York public and charter school students increased sharply as schools transitioned … students at 34.1%, 7.6 percentage points higher than elementary and middle school students. “Chronic absenteeism … provided through the Every Student Succeeds Act (ESSA) and Elementary and Secondary School Emergency Relief (ESSER) can …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolMaternal Health (Follow-Up)
… of the one recommendation included in our initial audit report, Maternal Health ( 2022-S-25 ). About the Program One … in New York State to determine cause and preventability; report its findings, recommendations, and best practices to DOH’s Commissioner; and issue a public report at least every 2 years. The report, released in April …
https://www.osc.ny.gov/state-agencies/audits/2026/04/16/maternal-health-followOpinion 2001-15
… owners"; that is, individual owners of real property who have established a domicile within the district. … a service contract may, subject to mandatory referendum, sell the service contract to the town in which the district … term "resident owner", as used in section 191, means one who has established a residence within the district and who …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15XII.4.E Electronic Invoicing – XII. Expenditures
… Preparation: Vendors enrolled in eInvoicing through the New York State Vendor Self Service Portal can submit … the invoice contains all fields required to successfully build a voucher. If the invoice fails validations, … is responsible for resolving the issues and submitting a new, proper invoice. The rejection and email notification are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingOpinion 92-56
… 116: A town whose town board is authorized by special act to appoint a town manager "upon such terms and conditions … of travel expenses of town officers and employees. Such section describes the expenses which may be town charges and … School District v Susquehanna Valley Association , 37 NY2d 614, 376 NYS2d 427; Syracuse Teachers Ass'n v Board …
https://www.osc.ny.gov/legal-opinions/opinion-92-56New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… 2.7% $1,041,936,351 2.0% $79,253 Agriculture, Forestry, Fishing and Hunting 3,736 0.8% $275,349,343 0.5% $73,702 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021