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DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Tax Law Section 496-b
Office of the New York State Comptroller, Tax Law Section 496-b, Adult-Use Cannabis
https://www.osc.ny.gov/files/local-government/resources/pdf/tax-law-section-496-b.pdfTax Law Section 496-a
Office of the New York State Comptroller, Tax Law Section 496-a, Adult-Use Cannabis
https://www.osc.ny.gov/files/local-government/resources/pdf/tax-law-section-496-a.pdfEducation Law Section 2023-b
Education Law Section 2023-b
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/education-law-section-2023-b.pdfAdministration of Self-Insured Workers’ Compensation Plans
… to their injured employees. Virtually all employers in New York State must provide workers’ compensation, and are … Fund, or by electing to self-insure or participating in group self-insurance. Three of the MTA’s agencies – New … and administer their own workers’ compensation claims in accordance with the Law. Key Findings We found that there …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansAccounts Payable Advisory No. 63
… or services being purchased to (i) ensure the correct account code defaults onto the transaction, (ii) validate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesOpinion 2000-24
… non-contiguous villages. There may be practical concerns with respect to, inter alia, the adequacy of response time to … that should be carefully considered in connection with a joint service police protection agreement between …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … required. Further, while District officials reported all test results through DOH’s Health Electronic Response Data … 2 As of December 22, 2022, schools are now required to test for lead in the water every three years beginning …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15West Irondequoit Central School District – Emergency Drills (2025M-85)
… in response to various building emergencies such as fire, gas leak, roof collapse or flooding. Lockdown drills practice the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Opinion 88-35
… hardware, software, personnel training and ongoing vender support services. Each vendor was required to demonstrate …
https://www.osc.ny.gov/legal-opinions/opinion-88-35DiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… The state Dormitory Authority (DASNY) for the past four years overstated the amount of business it … officials have not properly set annual participation goals for minority- and women-owned businesses and need to improve … and authorities are supposed to establish annual goals for MWBE, make a good faith effort to achieve those goals, …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationVI.3.A Overview – VI. Budgets
… Finance Law §51 governs the movement of budget authority for interchange transactions except as otherwise provided for under sections 53, 66-f, 72, or 93 of State Finance Law, … State Operations and Local Assistance type appropriations for all agencies unless superseded by other law or statutes. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewNY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors
… Commission permits investors holding $2,000 of company stock for at least one year to file a shareholder proposal. … a proposal and require shareholders own 1% of company stock for three years before putting a proposal forward for a … require an investor to own more than $2.6 billion in the stock of a top 10 U.S. company, more than $1.5 billion in the …
https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investorsNew York State Fiscal Reform and Accountability Act
… 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-actOpinion 98-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … the opinion. AMBULANCE SERVICE -- Fees (imposition of fees for services of an emergency rescue and first aid squad) FEES …
https://www.osc.ny.gov/legal-opinions/opinion-98-18DiNapoli Audit Finds Lax Oversight of Medicaid Payments May Have Cost Taxpayers Nearly $300 Million
… insurer should have covered, and not enough is being done to make sure Medicaid recovers that money, according to an audit by New York State Comptroller Thomas P. DiNapoli. … $300 million in pharmacy claims that Medicaid never tried to recover from patients’ insurance providers. “Medicaid is …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-audit-finds-lax-oversight-medicaid-payments-may-have-cost-taxpayers-nearly-300-millionSelected Performance Measures (Follow-Up)
… on its performance including specific performance measures for each Agency, such as ridership and mean distance between … agencies such as the Federal Transit Administration (FTA) for inclusion in its National Transit Database (NTD). The FTA … in the Agencies’ methodology and calculations for the two performance measures examined – MDBF and …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… announced the unsealing today of an indictment charging JAMES SPINA, JEFFREY SPINA, ANDREA GROSSMAN, and KIMBERLY … multiple different qualified individuals. But in reality, JAMES SPINA and JEFFREY SPINA, who are doctors of … medical service corporations. According to the indictment, JAMES SPINA and JEFFREY SPINA, together with GROSSMAN, made …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersState Agencies Bulletin No. 2126.5
… agencies of the implementation of Paid Parental Leave for certain State government employees and provide guidance for entering the leave and payment transactions in PayServ. … may be used beginning on the following effective dates for Executive Branch employees. February 14, 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21265-paid-parental-leave-fullPrivacy and Security of Student Data
… all laws and regulations regarding the privacy and security of students’ data. The audit covered the period from March 2020 through September 2025. About the Program NYCPS, previously known as the New … can take steps to increase controls over the privacy and security of student data and strengthen its overall security …
https://www.osc.ny.gov/state-agencies/audits/2026/04/23/privacy-and-security-student-data