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Opinion 97-3
… Tax Law, §1102[1]). Section 1182, however, is applicable only to the enforcement of taxes which become a lien on or … such general, special or local laws continue in effect only until December 31, 1999 (L 1993, ch 602, §8[c][i], as …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 93-5
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … schedule, and identified instances of both existing and new establishments preparing food prior to obtaining the … some improvement opportunities. State University of New York (SUNY): Selected Procurement and Contracting …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… mounted at the proper height in restrooms and accessible parking with painted lines and access aisles in the parking lot. Town of Babylon – Physical Accessibility to … hall, the town hall annex, which lacked van accessible parking spaces; the senior center; the parks and recreation …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Get Your Money Back!
… (OUF) now returns, on average, over $2 million in lost money, known as unclaimed funds, every day. Unclaimed funds occur when people are separated from their money and can come from utility deposits, trust funds, old … is working to make it easier than ever to reclaim lost money, including mailing some checks directly to their …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backState Comptroller DiNapoli Releases Municipal Audits
… and acquisition and disposition policies. Village of Penn Yan – Procurement (Yates County) Village officials did … accessibility at selected town facilities. City of North Tonawanda – Audit Follow-Up (Niagara County) The follow-up assessed the City of North Tonawanda’s progress, as of August 2024, in …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of Agriculture and Markets: Oversight of Weights and Measures Program (2016-S-98) Auditors found systemic … Thomas P DiNapoli announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… available policy on its corporate political spending. The company currently offers no information on what campaigns, causes, committees, or trade associations it donates to, nor does it explain how it makes decisions to spend, or not to …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingOpinion 97-4
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of … Association of the City of Glen Cove may expend foreign fire insurance tax moneys to provide a death benefit to a …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Medicaid 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-providersColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… records the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, … accounts. The Treasurer also did not document monthly bank reconciliations to determine whether any differences …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mDiNapoli 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 … closer examination.” DiNapoli said letters were sent this week to the Hempstead IDA executive director and board of …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectContract Advisory No. 26
… Subject : Statement on Sexual Harassment Prevention in Bids Guidance : Statement on Sexual Harassment Prevention in Bids: Every bid … by statute, rule or regulation shall contain the following statement subscribed by the bidder and affirmed by such … Statement on Sexual Harassment Prevention in Bids …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, we … analyze the number of students regularly using the bus to increase the use of available capacity and reduce the number of routes, explore sharing bus to locations outside the District with neighboring …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andVillage of Pomona – Transparency of Fiscal Activities (S9-24-17)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … required by GML Section 30 and Village Law Section 4-408. In addition, there was no evidence the Board reviewed and … are accurate. The Board’s ineffective oversight resulted in: A limited ability to oversee financial operations, An …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased … could not determine whether the deposits were deposited in the same form and amount as collected (intact). 358 … could not confirm whether the collections were deposited in accordance with Village Law Section 4-408. 48 collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Hammondsport Central School District – Multiyear Planning (2024M-54)
… Determine whether Hammondsport Central School District District officials established comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58). Background … on September 19, 2014,determined whether the Department licensing and registrations systems were secure, operating …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsHousing Authority Administrative Expenditures (2016-MS-2)
… public housing units and Section 8 housing vouchers. Each authority audited is governed by a seven-member Board of … an Executive Director and staff that carry out the housing authority’s daily duties and responsibilities. Key Findings Although housing authority administrative expenditures at the six authorities …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2