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Opinion 93-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY ATTORNEY -- … or inability of his principal" (L 1859, ch 366, §2). On the issue of whether the deputy was entitled to the salary … of Erie County , 31 App Div 361, 53 NYS 156, revd on other grnds 157 NY 151, rearg den 158 NY 664). …
https://www.osc.ny.gov/legal-opinions/opinion-93-1DiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… budget. Excluding federal aid, the city will fund about $2 billion more in spending (excluding funds set aside for … income and business tax collections in FY 2021 of $2.1 billion. These revenues come after $15.2 billion in … which can act as a fiscal buffer, was the highest on record, and will need to be restored to provide future …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… (MTA) finances is increasingly reliant on its ability to find significant savings, grow ridership, and efficiently execute capital improvements, according to State Comptroller Thomas P. DiNapoli’s annual review of … cloud future investments, which could force the Authority to make difficult choices between balancing debt levels with …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futurePublic Welfare – 2022 Financial Condition Report
… non-cash assistance to eligible single adults, childless couples, persons who have exceeded the 60-month limit on FA, …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-welfareSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by SteppingStone Day School Inc on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education programs and sufficiently documented pursuant to the State Education Departments Reimbursable Cost Manual and the
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualSelect Financial Management Practices
… and reporting of delinquent accounts receivable are in compliance with the Commission’s procedures for the period January 1, 2013 through September 30, 2015. Background In 1925, the … and regulations. We found some minor improvements that can be made in each area, which we conveyed to the Commission …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… the deficiencies we identified. To St. Anne: Ensure that all costs reported on annual CFRs fully comply with SED’s …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… boating safety risks and mitigate them. Department of Health (DOH): Medicaid Overpayments for Medicare Part B … $325,000 of the overpayments identified. Department of Health: Medicaid Program: Medicaid Overpayments for Medicare …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-auditsDiNapoli Announces Latest Fiscal Stress Scores
… communities have been listed in the second highest category of “moderate fiscal stress.” This includes: Nassau, … Another 18 municipalities have been listed in the third category as “susceptible to fiscal stress.” DiNapoli’s … as in stress in 2015 while 31 moved out of a stress category; More than 18 percent of counties and 20 percent of …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2014. Background Lifeline is a Queens, New York-based not-for-profit organization authorized by SED to provide … 30, 2015, Lifeline reported approximately $9.8 million in reimbursable costs for the SED preschool cost-based … 2015, we identified $304,192 in reported costs that did not comply with the guidelines in the Manual, as follows: …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualPublic Health – 2022 Financial Condition Report
… SFY 2021-22, its highest level ever, due in part to higher enrollment levels impacted by federal restrictions on … levels, subject to other income limits). Medicaid Enrollment Reaches Record Heights Individuals covered by the … health emergency. The Division of the Budget expects enrollment levels to peak at over 7.9 million in SFY 2022-23 …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthState Comptroller DiNapoli Releases State Audits
… space, $152,500 for unallowable payments for lobbyist services; and $48,802 for unsupported and duplicate payments … claims using his National Provider Identifier for services that were rendered by other clinicians. In a …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0DiNapoli Releases Interactive Map of Local Census Results
… population. Outside of New York City, the number of Black people increased in all classes of local government, …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-results“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… even greater declines than the nation in fourth grade math and reading. New York’s largest drops were in fourth grade math, with declines in average test scores that were … fourth graders, for whom math proficiency declined 14 percentage points. 7 In 2022, proficiency rates were 55 …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryEnvironment, Energy and Agriculture – 2022 Financial Condition Report
… authorized a bond act to be considered by voters in November of 2022 entitled the “Environmental Bond Act of …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureState Comptroller DiNapoli Releases Audits
… Construction Group, which provides State agency clients a full range of architectural, engineering, contracting, and …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… (Follow-Up) (2017-F-13) An initial audit report issued in August 2015 determined that there were weaknesses in DEC's … Medicaid Claims Processing Activity October 1, 2016 Through March 31, 2017 (2016-S-66) Auditors identified … toward disaster recovery planning; however, there is not a complete, functional, and tested disaster recovery plan …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… toward the collective 20 percent energy reduction. In a follow-up, auditors found OGS has made significant … Many of the overpayments occurred because the DOH did not have a process to identify and track Medicaid recipients … The department monitored traffic flow at intersections, but did not address the concerns of the public and officials …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsDiNapoli Calls on Aetna to Disclose Corporate Political Spending
New York State Comptroller Thomas P DiNapoli today urged Aetna Inc to report the corporate funds it spends on political campaigns and causes
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… out that details are lacking on spending changes required for balance in the coming years. “New York state is in its … and Governor Cuomo and the Legislature deserve credit for putting us on the right path. The Executive Budget holds … plan to close future budget gaps, as I have called for, or we could get sidetracked and fall back on short-term …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progress