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State Comptroller DiNapoli Releases Audits
… 30, 2019, Williamsburg reported approximately $11 million in reimbursable costs for the SED preschool cost-based program. Auditors identified $822,224 in reported costs that did not comply with the requirements … taxpayers or identify potential sources of payment. In a prior audit, issued in August 2021, for a significant …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsOpinion 88-74
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Appropriations and … §§81(1)(a), 220(1): A county, city, town or village may, in accordance with pertinent statutory requirements, … to honor those residents of a county who lost their lives in the Vietnam War. You ask if, in our opinion, it is legal …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 99-12
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Consolidation (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over entire district in connection with proceeding to extend) WATER DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Unified Court System Bulletin No. UCS-339
… processed automatically. Affected Employees: Employees in the following bargaining units who meet the eligibility … CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended to Management/Confidential and Unrepresented employees in graded positions in Bargaining Units 86, 88 and CT. In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-paymentState Comptroller DiNapoli Releases Municipal Audits
… the 2023 and 2024 Foreign Fire Insurance tax proceeds in accordance with state law and relevant case law. The … appropriations rather than the number of active members in the fire companies. Auditors determined that the fire district should not have been included in the calculation and that the proceeds should have been …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… remit collections and misappropriated more than $29,000 in collections during the audit period. The Clerk concealed … for the Town from 2014 to 2021, having lost election in 2021. She also separately served as Treasurer for the … at both the Town and the Society, the Clerk was arrested in the summer of 2024 for stealing approximately $60,000 from …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Comptroller DiNapoli Releases Audits
… of 396 pieces of on-rail equipment. A prior audit, issued in May 2023, found Engineering did not have written policies … it would have cost to purchase. The MTA made some progress in addressing the problems identified in the initial audit report. Of the initial report’s 13 audit …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Staff (Follow-Up) (2018-F-29) An initial report, issued in April 2015, concluded that neither CUNY nor York College … over time and attendance for public safety officers. In a follow-up, auditors found that York College officials have made significant progress in addressing the issues identified in the initial report. …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… tough choices,” DiNapoli said. “Continued improvement in communicating to the public what is at stake, the fiscal … raised by DiNapoli and other independent fiscal monitors in recent years. This includes: For FY 2027, about $5.2 … actions within the city’s control do not come to fruition. In past years, spending for cost overruns were added in the …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsOther Bulletin No. 15
… CSEA Deficit Reduction Plan Affected Employees Employees in bargaining unit 97 – CSEA Administrative Service Excludes … Automatic Set up of the D4F Additional Pay Record - OSC In Administration Pay Period 26L, OSC will insert a row on … who meet ALL of the following criteria: Employee is in an eligible bargaining unit as defined above on the last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universityOpinion 90-3
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution (method of … §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), 844(1): In the absence of a special act requiring otherwise, the … the assessed value for county purposes of the property in the village as listed on the town assessment roll by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Comptroller DiNapoli Releases State Audits
… (Follow-Up) (2014-F-17) An initial audit report issued in January 2013 identified $10 million in Medicaid overpayments that occurred because of flaws in eMedNY computer programs designed to process electronic …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 97-2
… or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to … reimburse a former school board member who participates in a municipal cooperative health benefit plan for Part B … reimburse a former school board member who participates in the school district's local health insurance plan for Part …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 2000-11
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Removal (of … of deputy or within five days after a vacancy occurs in the office of deputy, the town board shall have power to … deputy town superintendent of highways (emphasis added). In 1978 Opns St Comp No. 78-388, unreported, we expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Oversight of Residential Domestic Violence Programs
… domestic violence to ensure these programs are operating in compliance with applicable laws, rules, and regulations. … licensing and oversight of domestic violence (DV) programs in New York State. Central Office oversees six Regional … oversight of residential and non-residential DV programs in the State. In 2016, 11,338 individuals (includes adults …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… a $2 billion index that will exclude or reduce investments in companies that are large contributors to carbon emissions … coal mining industry, and increase the Fund’s investments in companies that are lower emitters. DiNapoli announced the new low emission index in Paris, where he is participating in an investors’ panel as …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureState Comptroller DiNapoli Releases Audits
… Dogs (Follow-Up) (2019-F-5) An initial report issued in April 2018 determined the department was adequately … deficiencies at four of the 48 shelters they visited. In a follow-up, auditors found the department made progress in addressing the problems identified. New York City …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… and coordination,” DiNapoli said. “As the lead agency in workforce development, the Department of Labor needs to … and get our state back to work. Employment recovery in New York is lagging behind the rest of the country and … shared comprehensive understanding of WFD needs statewide. In New York, this governance body is the State Workforce …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationMitigation for Extreme Weather Conditions and Flooding
… to January 2023. About the Program The LIRR was founded in 1834 and comprises over 700 miles of track on 11 different branches, stretching 120 miles from Montauk in Long Island to Penn Station and Grand Central Madison in Manhattan, to Atlantic Terminal in Brooklyn, and to …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingState Agencies Bulletin No. 2413
… 200(3) of the State Finance Law which states: 3. (a) In any case where a state employee has, as a result of an … the state, received salary or other compensation payments in excess of that to which he or she was entitled, the state will not attempt to recover such overpayment, except in those cases described in paragraph (b) of this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2413-revised-policies-and-procedures-addressing-overpayments