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Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)

… recommendations included in our initial audit report, Adult Career and Continuing Education Services – Vocational … pandemic. The State Education Department’s (Department) Adult Career and Continuing Education Services – Vocational … three recommendations included in our initial audit report Adult Career and Continuing Education Services Vocational …

https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supported

DiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis

… New York state’s affordable housing agency, Homes and … Community Renewal (HCR), can do more to help low-income New Yorkers find housing by making full use of available … for vouchers, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “New York is …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisis

Opinion 91-55

… discussed in the opinion. BONDS AND NOTES -- Debt Limits (exclusion from - calculation of net revenues for exclusion for self-liquidating indebtedness) WORDS AND … revenues" to calculate "net revenues" for purposes of the exclusion from debt limitation for self-liquidating …

https://www.osc.ny.gov/legal-opinions/opinion-91-55

DiNapoli: Health Care Jobs Grow Across New York

… New York state's health care jobs exceeded 1.2 million in 2017, according to a report … in and year out, health care has been a growth sector for jobs in New York over the past decade," DiNapoli said. … cuts health care spending, it could jeopardize these jobs and hurt an important sector of New York's economy." …

https://www.osc.ny.gov/press/releases/2018/10/dinapoli-health-care-jobs-grow-across-new-york

Opinion 99-14

… department order and in conjunction with the connection to a new water supply, constitutes a contract for public work subject to competitive bidding under General Municipal Law, §103 if … its underground water tanks and, instead, connect to a village water distribution system as its water source. …

https://www.osc.ny.gov/legal-opinions/opinion-99-14

State Agencies Bulletin No. 1161

To inform agencies of new earnings codes and procedures for processing the 20112012 and 20122013 SSU BU21 Deficit Reduction Plan

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligible

DiNapoli: City of Corning Audit Details Stolen Funds

… enforcement, water, sewer and parking summons, as well as utility receipts. “This individual had keys to the cash …

https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-funds

Overpayments to Cabrini Medical Center (Follow-Up)

… $1.9 million in Medicaid overpayments to Cabrini Medical Center. The overpayments occurred because a billing company … Interest Department of Health: Overpayments to Cabrini Medical Center (2011-S-8) …

https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-follow

XI.12.B Contract Assignments – XI. Procurement and Contract Management

… of the rights, obligations, and liabilities under a contract to an individual or organization (“Transferee”) … their rights, obligations, and liabilities under a contract to another individual or organization. Agency contract managers should be aware of all transfers under a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignments

DiNapoli: Investors Expand Corporate Disclosure of Political Spending

New York State Comptroller Thomas P DiNapoli today announced the results of the New York State Common Retirement Funds successful efforts to expand disclosure of corporate political spending by its portfolio companies

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spending

Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)

… the District’s tax certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of … established the tax certiorari reserve fund and maintained it at a reasonable level. However, District officials did not … the Districts tax certiorari reserve fund and maintained it at a reasonable level …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163

United HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010

… and their dependents. NYSHIP includes several health plan options, of which the Empire Plan is the largest. Civil … and benefits under the Empire Plan’s medical/surgical contract. The State’s contract with United requires all administrative costs …

https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-through

DiNapoli: Rochester Woman Pleads Guilty to Stealing $121,000 in Pension Checks Sent to Late Grandmother

… and is returning the stolen funds. I would like to thank Assistant District Attorney Greg Clark, Chief of the Public Integrity/Economic Crimes Bureau for …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-rochester-woman-pleads-guilty-stealing-121000-pension-checks-sent-late-grandmother

DiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary

… to grow their money tax-free and without the risk of market volatility. To increase awareness about NY ABLE, my … the NY ABLE Program and how to qualify for tax benefits, visit: https://www.mynyable.org/ . …

https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversary

DiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future

… sources could open up a budget gap of $800 million in 2026. FEMA recently delayed reimbursements for Covid expenses … a fare and toll increase will go into effect in January 2026, pushed back from the initial start date of August 2025. … Avenue Subway and the MTA looks on pace to reach its goal of committing $12.6 billion this year. Meeting this goal …

https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-future

Town of Laurens – Budgeting Practices (2013M-204)

… As a result, the combined unassigned fund balance for all funds had risen to more than $577,000 by the end of 2012, … determining a reasonable level of unexpended surplus funds to be maintained. Account for flood related revenues …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204

Liberty Central School District – Budget Review (B4-13-4)

Liberty Central School District Budget Review B4134

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4

Laurens Central School District – Budgeting and Reserves (2013M-135)

… 7, 2013. Background The Laurens School District is located in Otsego County. The District is governed by the Board of … the use of surplus fund balance to finance operations in an effort to avoid raising unnecessary real property … taxes. However, although fund balance was included in the budgets, the District has not actually used fund …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135