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Comptroller DiNapoli Releases State Audits
… State Education Department (SED): Whitestone School for Child Development, Compliance with the Reimbursable Cost Manual (2014-S-38) For the three fiscal years ended June 30, 2013, auditors … over accounts to ensure that funds are properly accounted for and payments are only made for appropriate business …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases State Audits
… 9,821 improper ancillary service claims totaling about $1 million that were paid and reported to DOH officials. … Psychiatric Institute, established in 1895, is one of two clinical research facilities administered by the Office of Mental Health. The institute conducts clinical trials and research studies relating to the treatment of …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsOpinion 89-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … discussed in the opinion. REAL PROPERTY -- Lease (to State agency at less than fair and adequate consideration) … GENERAL MUNICIPAL LAW, §72-h: A village may allow a State agency, by lease or license, to utilize space in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 92-40
Whether the county may fix user fees for the use of the landfill at an amount which generates revenue in excess of the cost of operating the landfill
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 98-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Powers and Duties (commingling of city and dependent school district moneys); (use of city and dependent school … Whether the moneys of a city with 125000+ inhabitants and the moneys of the city …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 93-18
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority … requiring referendum on program for fire company in fire protection district) VOLUNTEER FIREFIGHTERS -- … a fire company located within a fire protection district in the town, unless the proposal has been approved by a vote …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 2002-15
… charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) and Highway Law §327 are raised on a townwide …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: Former Clerk Padded Her Pay With Town Funds
… in unauthorized payroll payments. Green also had the town pay back her loans from the state’s retirement system while … to allegedly give herself a raise and have taxpayers pay back a loan," DiNapoli said. "Thanks to our investigators … official duties, funneled almost $9,000 to her personal account from the town's payroll account. DiNapoli's office …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsEmployment Recovery Is Slow for New Yorkers with Disabilities
The COVID19 pandemic led to soaring unemployment rates for people with disabilities and these rates have not declined as quickly in New York as they have nationally
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesState Comptroller Thomas P. DiNapoli Statement on 2026 Executive Budget Address
… mitigate food insecurity, address energy costs and invest in clean water. While commendable, the state’s … persist, as spending growth remains above inflation and the state’s economy and finances continue to be disrupted by actions taken in … mitigate food insecurity address energy costs and invest in clean water …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-executive-budget-addressXII.5.H Appropriate Payment Amounts – XII. Expenditures
… AND POLICIES In accordance with Article 7, Section 109 of the State Finance Law, Business Units cannot submit a voucher … have been received. Process and Document Preparation: With the implementation of the Statewide Financial System, Business Units are no longer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsChanging Employers – Membership and Enrollment
… in this situation contact us before accepting the new position to be sure they understand the consequences to … in a PFRS 20- or 25-year plan. If a PFRS member accepts employment in a title or position that is not creditable …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersNew York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… New York City must plan defensively and be clear about the numbers. I commend Mayor Mamdani for speaking plainly … (FY) beginning in July 1, 2026 (FY 2027), our assessment of these budget risks include: Social Services: Rental … ($620 million) Health Insurance costs ($385 million) “As federal and state budgets take shape, the city must fully …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budgetResources and Responsibilities: New York State’s Environmental Funding
… the State’s response to climate change. Attention should also be paid to ensuring that these programs have the …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… States. In 2021, asthma accounted for 3,517 deaths. In New York, DOH data estimated that more than 1.4 million …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… are recovered via the Board’s assessments on participating insurance carriers, self-insurers, the State Insurance Fund, and self-insured political subdivisions of …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… devices and equipment that are available to recipients on a monthly rental basis. Under both FFS and managed care there are typically limits (or caps) on the number of monthly rental payments—many items have … capped rental). The objective of our initial audit, issued on April 12, 2023, was to determine whether Medicaid MCOs …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… created to carry out EO 88, and in April 2020, BuildSmart 2025 expanded upon the original program, setting new … Year 2014–15. Executive Order 22 (EO 22) was issued in September 2022 and further built upon EO 88, with a goal of … by 2025. The objectives of the initial audit, issued September 28, 2023, were to determine whether the 20% …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followNew York State Fiscal Reform and Accountability Act
… Legislative Program Legislative Session 2017-2018: A.10117 (Weinstein) – Enacts the New York State Fiscal Reform … law, in relation to the rainy day reserve fund (Part A); to amend the state finance law, in relation to … to limitations on state-supported debt; and providing for the repeal of certain provisions upon expiration thereof …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… numbers of CINs issued for expected multiple births per pregnancy. We recommended that the Department recover …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-follow