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Opinion 2007-1
… exceptions established by the State Legislature (see, e.g., GML §§103 [3],[4)], 104), there are several … of creativity in the performance of the contract (see, e.g., People ex rel. Smith , supra ; Zack Associates v Setauket … Value Management Consultants v County of Nassau , Supreme Ct, Nassau County, May 7, 1999, O’Connell, J, affd 274 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Oversight of the Early Intervention Program
… the New York State Department of Health (Department) is effectively administering the Early Intervention Program … shows that the earlier a developmental delay or disability is identified, and the sooner services begin, the less likely it is that the child will need more intensive and expensive …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programOpinion 2010-3
… or statutory authority ( see e.g. McCabe v Voorhis , 243 NY 401; Greene v Town Board of the Town of Warrensburg , 90 AD2d 916, 456 NYS2d 873 lv denied 58 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Employee Qualifications, Hiring, and Promotions (Follow-Up)
… on-time, reliable, and clean transportation services. Transit, an agency of the MTA, provides subway and bus … to New York City (NYC). Manhattan and Bronx Surface Transit Operation Authority (MaBSTOA), a subsidiary of … non-competitive. Between January 1, 2020, and November 18, 2021 , MTA listed 507 job title postings : 13 at MTA Bus , …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followCity of Lockport – Budget Review (B22-1-8)
… debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, … total $ 8.6 million as of December 31, 2022, which is 31.4 percent of 2023 general fund appropriations included in the … owners who have filed petitions for tax assessment reviews are successful in reducing their real property …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8DiNapoli Releases Annual IDA Report
… 4% since 2010. “This report gives taxpayers a clear look at the financial and project data as reported by IDAs for … IDA projects, it was estimated that a total of 225,227 jobs would be created during the life of the projects, with a … Total tax exemptions for IDA projects amounted to over $1.7 billion, up $273 million, or 19%, over 2019. Property tax …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportComptroller DiNapoli Releases School Audits
… School District , Pine Valley Central School District , Port Byron Central School District , Enlarged City School … surplus fund balance to exceed statutory limitations. Port Byron Central School District – Financial Condition … CSD Elwood Union Free School District Pine Valley CSD Port Byron CSD Enlarged CSD of Troy and the True North …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0DiNapoli Appoints Navyug Patel Deputy Chief Investment Officer of the New York State Common Retirement Fund
… and their beneficiaries.” “Nav is a valued partner to me in our investment process,” Anastasia Titarchuk, the … go to Comptroller DiNapoli for his trust in appointing me to this position.” Patel was born in Uganda and raised in …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-appoints-navyug-patel-deputy-chief-investment-officer-new-york-state-common-retirement-fundDiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… The COVID-19 pandemic hit the South Bronx especially hard, but the area’s economy has shown … New York State Comptroller Thomas P. DiNapoli. “The South Bronx was hard hit by the COVID-19 pandemic but was resilient … the pandemic, jobs and businesses grew faster in the South Bronx than the rest of the borough and city. This was due in …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesState Comptroller DiNapoli Releases School District Audits
… to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn from the ECA and … board’s claims audit responsibilities. As a result, there is an increased risk that improper or unsupported payments …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1571
… the April 2017 M/C Parity Salary Increase: Employees with a Pay Basis Code of HRY (Grade 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code of ANN who are in an NS position (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1571-managementconfidential-mc-third-2-parity-increase-effective-april-2017DiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… and equipment as intended. My thanks to now retired Inv. Doug Smith who spent countless hours pouring over financial …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kOpinion 2001-12
… that bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (authority to provide for … municipalities and school districts that sponsor public libraries to elect to confer the benefits of section 18 on employees of public libraries, at the direct expense of the municipality or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Avoca Central School District – Procurement (2025M-29)
… procurements in accordance with statutory requirements and District policies? Audit Period July 1, 2022 – February … of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to … Law (GML), requests for proposals (RFPs) or written and verbal quotes, a well-planned solicitation effort is …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Other Bulletin No. 58
… 2021 SCF M/C LLS payment. Affected Employees Employees in Bargaining Unit 96 in the SCF with an increment code of 1976-2016 who meet the … listing should be submitted on the Correction Sheet. The form may be duplicated if additional copies are needed. Add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-58-april-2021-state-university-construction-fund-scfIX.12.Q Annual ALN (Assistance Listing Number) Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… CMIA interest calculation. Guide to Financial Operations REV. 03/11/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awardsOpinion 89-25
… (GML, §119-o[2]; see also 1988 Opns St Comp No. 88-46, p 89). Therefore, any such agreement should be drafted to …
https://www.osc.ny.gov/legal-opinions/opinion-89-25CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… included in our initial audit report, Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service … with drug manufacturers for rebates and remit the rebate revenue to Civil Service. Our initial audit report, … sought to determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State … Service), is one of the nation’s largest public sector health insurance programs. NYSHIP covers over 1.2 million … The New York State Health Insurance Program administered by the State Department …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programFederal Funds to New York City: Title I Grants to Local Educational Agencies
Title I of the Every Student Succeeds Act of 2015 (ESSA), which amended the Elementary and Secondary Education Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs).
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-title-I-grants-to-local-educational-agencies.pdf