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Contract Advisory No. 28
… York State Contracts. The updates include the addition of Section 27, Admissibility of Reproduction of Contract, which …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/28-updates-appendixElsmere Fire District – Capital Project (2022M-48)
… South Station capital project. Officials: Obtained voters’ approval for the construction project and bond financing. … $559,354 before payment. Reviewed and approved all 10 change orders totaling $35,365. There were no recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48Greater Johnstown School District - Payroll (2018M-267)
… Audit Objective Determine whether employee salaries and wages were accurately paid. Audit Results District officials … employees were accurately paid their approved salaries and wages. We reviewed all payroll records for 35 employees who … Determine whether employee salaries and wages were accurately paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Accounts Payable Advisory No. 39
… Subject Submitting vouchers to OSC for Eminent Domain Judgments Reference Guide … Submitting vouchers to OSC for Eminent Domain Judgments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsSUNY Bulletin No. SU-381
The purpose of this bulletin is to provide instructions to agencies for processing the Academic Year 2023 2024 and 2025 Stipend Increases
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-381-academic-years-2023-2025-retroactive-stipend-increaseState Agencies Bulletin No. 882
… with information and procedures regarding the calculation of affected employees’ salaries and the processing of necessary salary corrections. Affected Employees … or after April 11, 2008 Background Pursuant to Chapter 114 of the Laws of 2008 which amends Civil Service Law, Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesDiNapoli: Audit Uncovers $425 Million in Missed Medicaid Drug Rebates
… The state Department of Health (DOH) billed drug companies for $425.9 million in … is being collected," DiNapoli said. "Thanks to the work of my auditors, the department promptly updated its … it has previously missed and was able to recoup hundreds of millions of dollars. Another $1.2 million in rebates could …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-uncovers-425-million-missed-medicaid-drug-rebatesDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… were operating without the contracts they are required to have with their campuses while overseeing and managing … Thomas P. DiNapoli. More than half of the foundations have not been audited by SUNY in at least 10 years. "We found … foundation assets. Auditors also determined 16 foundations have not been audited by the SUNY administration since at …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… The state Department of Health (DOH) needs to improve its monitoring of New York’s Lead Poisoning Prevention Program on the local level to ensure children with elevated blood lead levels are receiving required services, according to an audit released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programDiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums
… Auditors also reviewed the expenses submitted by one MCO to DOH and determined the MCO claimed certain non-allowable administrative expenses, … whether planned cost savings can be achieved under current MCO reporting practices; Revise the Medicaid Managed Care …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiumsOpinion 90-45
… to standardize on a particular make and size of loader tires. The reasons recited in the proposed resolution to … are that it is desirous "to maintain a match of all tires on [the] loaders"; that the particular make of "tires are a standard in the industry and are an option on the …
https://www.osc.ny.gov/legal-opinions/opinion-90-45DiNapoli High-Tech is on the Rise in NYC
… High-tech is one of the fastest growing industries in New York City, growing four times faster than the rate of job growth in the rest of the city’s economy, with annual salaries that are … Hightech is one of the fastest growing industries in New York City growing four …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycOpinion 89-45
… devoted thereto must be properly documented before any payment is approved. Also, where possible, payment should be made pursuant to the payroll method to …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Opinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by … is in reply to your correspondence requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), …
https://www.osc.ny.gov/legal-opinions/opinion-96-5DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… New York State Comptroller Thomas P. DiNapoli’s op-ed, “New York Should Opt into Public Financing of Elections”was … This is eroding voter confidence in the process. The best place to start cleaning up government is at the beginning: …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsDiNapoli Op-Ed in Times Union
… The Times Union published an op-ed from New York State … solely to benefit private enterprise. Give flexibility in times of emergency. The constitution’s emergency … The Times Union published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Appropriated Loan Receivables (ALRs) result when State money is appropriated and subsequently loaned or advanced to non-State agencies pursuant to State Finance Law Section 40-a. ALRs anticipate future … Appropriated Loan Receivables ALRs result when State money is appropriated and subsequently loaned or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesDiNapoli: 82 School Districts in Fiscal Stress
… Eighty-two school districts have been designated as fiscally stressed … System. The scores are based on the evaluation of 672 school districts with fiscal years ending on June 30, 2015. … office has assessed and scored the financial stability of school districts. The latest round of scoring designated …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressDiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… these incentives. ECMCC also offered a bonus program for all MC employees and paid 80 employees a total of $503,022 in … and others received bonuses although they did not meet all of their established personalized goals and objectives. … classified for annual PARIS reporting purposes; and For all incentive and bonus programs and payments: improve …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesCollege Readiness (Follow-Up)
… schools (excludes charter schools/students) in the 2023-24 school year. Over the past several years, NYCPS has … of students whom it has determined to be college ready has continuously lagged. For example, in 2019, while … citywide graduated, only 57% were considered college ready. In 2024, 83% of high school students citywide …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-follow