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Opinion 2003-2
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village) MUNICIPAL COOPERATION -- … local government shall operate principally as a village or principally as a town. In the event that the voters …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 93-5
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … "shall hold" a public hearing on the preliminary budget on or before the Thursday immediately following the general … in Westchester County, the hearing "shall be held" on or before the tenth day of December. Section 108 further …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 97-3
… village and, in at least some cases, date from the 1930s. For purposes of this opinion, we assume that none of the … of the Real Property Tax Law in relation to the procedures for enforcing delinquent property taxes (see McKinney's 1993 … body of any tax district shall determine that it is for the best interests of the tax district, it shall have the …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … conduct and performance of official duties of any officer or employee paid from county funds and the accounting for all money or property owned by or under the control of the county .... …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Effectiveness of the Information Technology Transformation
… planning the execution of the Transformation, with little or no evidence that many basic planning steps were performed. … As a result, ITS had little data to quantify or measure what benefits, if any, the Transformation has … system standardization. ITS often did not provide timely or independent access to certain data and staff, thus …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 89-59
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … the Town Law requesting the establishment of the district, or the order of the town board adopted pursuant to Article … a district "shall" be assessed on an ad valorem or benefit basis as the case may be, these sections must be …
https://www.osc.ny.gov/legal-opinions/opinion-89-59DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… Energy 2013 Qualcomm Inc. Harley-Davidson Inc. Southwest Airlines Co. PepsiCo Inc. Plum Creek Timber Company, Inc. … 2012 PG&E Corporation Sempra Energy Safeway Inc. Reynolds American Inc. R. R. Donnelley & Sons Company CSX Corporation … than one million state and local government employees and retirees and their beneficiaries. The Fund has a diversified …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingComptroller DiNapoli Releases State Audits
… of Health (DOH): Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up) (2015-F-12) An … occurred primarily because hospitals billed Medicaid for higher (and more costly) levels of acute care when, in … consistently follow some of these procurement policies. For example, of 924 procurements reviewed, 97 in the $500 to …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsOpinion 97-4
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of the Association solely by reason of the death of his or her spouse. You ask whether the Volunteer and Exempt … to a member of the Association upon the death of his or her spouse. For purposes of this opinion, we assume that …
https://www.osc.ny.gov/legal-opinions/opinion-97-4State Comptroller DiNapoli Releases Audits
… These weaknesses increased the risk of fraud, waste or abuse from unauthorized bank accounts and expenditures. … concluded that the division did not properly account for or track seized assets. In a follow-up, auditors found the …
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-providersState Comptroller DiNapoli Releases Municipal & School Audits
… service providers that were paid more than $10,000, or a total of $5.5 million between July 1, 2023 through June 30, 2024, officials did not seek or provide documentation to support the competition process …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… totaling approximately $95,000. Six of the 10 sole source purchases totaling approximately $30,000 lacked … procured were only available from legitimate “sole source” providers. Auditors also found that three water-tight … in August 2020. The audit included 10 recommendations to help officials monitor and improve the city’s financial …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsContract 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)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … January 1, 2012, to July 31, 2013. Background The District is a district corporation of the State, distinct and separate … controls are adequate to ensure that financial activity is properly recorded and reported and that Di …
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-systemsDiNapoli'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)
… balance from $1.7 million in 2009-10 to just over $64,000 (or 0.2 percent of District expenditures) in 2011-12. Over the …
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)
… of five commissioners appointed by the Mayor of the city or village or town board of the town they were founded to serve and two … policy, lack of knowledge of the travel policy by staff or expenditures in excess of those allowed by the existing …
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)
… July 1, 2012 through February 6, 2014. Background The Forestville Central School District (District) is located in … liability to an amount that can realistically be repaid. … Forestville Central School District Transportation Operations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-and