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GASB Statement 87, Leases
… Agency Guide GASB Statement 87 Lease Definitions …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… economic growth, rising costs and the restructuring of the funding relationship between the federal government, … at adoption. However, this total excludes $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After … on the fiscal challenges it faces nearing the middle of the fiscal year – electing not to set aside additional …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsComptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme
… Pharmacy, Inc. ("Value") — a pharmacy formerly located in Corona, Queens before re-locating to its current location in Lynbrook, NY — entered felony guilty pleas in Supreme Court, Queens County admitting to defrauding the … Goldin and Value Pharmacy Inc entered felony guilty pleas in Supreme Court Queens County admitting to defrauding the …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaidComptroller DiNapoli Releases State Audits
… reduction goals set forth in Executive Order 111. In a follow-up, auditors determined that OCFS has implemented … from another procedure that was performed on the same day for the same patient. Auditors found that for 13 of the … repairing hazardous conditions. Site visits confirmed that many infrastructure issues existed throughout the park system …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0DiNapoli: Audit Recommends Better Protections for Child Performers
… permit renewals, and 3,500 permits not identified by type. For the same period, DOL issued 844 employer certificates. … performers, the Comptroller’s office established accounts for performers’ earnings (deposits from employers) if parents … more than $640,000 had been deposited with the Comptroller for about 5,600 child performers. Auditors examined the …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersCongregate Meal Services for the Elderly
… costs of over $15, with a high of $18.36 per meal. It is critical that DFTA assess equity in funding and analyze …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyComptroller DiNapoli Releases State Audits
… questioned ten discretionary payments totaling $14,814 as it is unclear how the authority determined the reasonableness …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… projection of health center expenditures for 2025 is approximately $1 million. The board’s unrealistically low …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 88-45
… credit", it has also advised the county that the program is permissible because it complies with those provisions of … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing the manner in which …
https://www.osc.ny.gov/legal-opinions/opinion-88-45DiNapoli: Report Warns of Growing State Debt
… the following four years to $71.8 billion, according to a report issued today by New York State Comptroller Thomas P. … state's current five-year capital plan period. DiNapoli's report notes: New York's current debt total is second only to … plan to guide the five-year Capital Plan. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtOpinion 92-5
… supersede those prior opinions to the extent inconsistent with the analysis and conclusion herein. It is a …
https://www.osc.ny.gov/legal-opinions/opinion-92-5The Survivor’s Benefit Program for New York State Management / Confidential Employees
… ensures that your survivors will receive a death benefit if you die before retiring. Your survivors may be eligible … your retirement system, up to $50,000, if that payment does not equal your annual salary. If you do not qualify for … revoked when a divorce, annulment or judicial separation becomes final, unless the terms of a Domestic Relations Order …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-management-confidential-employeesOpinion 2002-14
… the issues discussed in the opinion. CLAIMS -- Compromise and Settlement (incurrence of reasonable expenses to evaluate … appropriateness of settlement) CONSTITUTIONAL LAW -- Gifts and Loans (work performed on private property in connection … In order to assist in assessing the merits of the claim and the possibility of settlement, the village is considering …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14DiNapoli: State Medicaid Needs to Stop Paying Bills That Federally Funded Plans Should Cover
… guidance. The audit found state Medicaid could have saved up to $294.4 million in payments on medical services if …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-state-medicaid-needs-stop-paying-bills-federally-funded-plans-should-coverOversight of Disability Services
… Objective To determine whether the State University of New York has adequately provided access to campuses, … October 2022. About the Program The State University of New York (SUNY) is the largest comprehensive system of public … to and usable by individuals with disabilities. For any new construction or alteration that began on or after March …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Odessa – Clerk-Treasurer’s Records and Reports (Schuyler … New York State and Local Retirement System. The release of this report was held due to the findings being referred to … law enforcement for review. Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Capital …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… consumer need. The agency’s full response is in the audit. Map Map of NYPA Public Charging Ports Audit New York Power … Management and Operations Practices Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, and find …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… New York. It didn’t have the controls and procedures in place to stop a viral spread in nursing homes. Persistent underinvestment in public health … heroism of the doctors, nurses, EMTs, and all frontline workers from the subway system to the corner deli who kept …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceDiNapoli: Federal Aid, Increasing Tax Revenues and Savings Boost New York City's Surplus
… near future,” DiNapoli said. “The plan also addresses $1.2 billion in recurring risks my office previously raised. … than expected. Budget gaps during FY 2024 through FY 2026 will average about $2.7 billion, an amount that has proven manageable …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-federal-aid-increasing-tax-revenues-and-savings-boost-new-york-citys-surplusXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… provided by a banking institution in maintaining a bank account, including, but not limited to: (i) the acceptance of … are required to request the establishment of a bank account at any banking facility, providing in writing the substantiation of the need for such account to BSAO CMU. In addition, state departments and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contracts