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Opinion 99-11
… district to retiring teachers as a token of appreciation for long-time service to the school district, so long as the … frame is of nominal value. You ask whether it is proper for a school district to pay for the framing of a cancelled bond issued by the school …
https://www.osc.ny.gov/legal-opinions/opinion-99-11DiNapoli Op Ed in Times Union
… has the potential to transform how government operates and delivers services. New York state agencies have used AI … can come with AI, and instill public accountability. This year, New York strengthened its AI governance framework with … independent audits will verify that agencies are living up to standards, checking for vulnerabilities and using what …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionDivision of Housing and Community Renewal Bulletin No. DH-133
… not be added to base salary, are not subject to salary increases, and are not pensionable. Effective Dates: The DC37 … to the Social Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a … a complete list of earnings. Undeliverable Checks: When a valid payroll check is undeliverable due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-133-district-council-37-dc37-local-1359-fy-2024-2025Division of Housing and Community Renewal Bulletin No. DH-138
… implemented the 2023-2026 Agreement between the State of New York and DC37, provides for a lump sum payment of up to … or university or a professional license issued by the New York State Education Department. These monies will not be … Differential is not included as salary for members of the New York State and Local Retirement System. Additionally, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-138-district-council-37-dc37-local-1359-fy-2025-2026Identifying Fiscal Cliffs in New York City’s Financial Plan
… updated December 23, 2024 PDF Version Recent updates to New York City’s financial plan include one-time funding for some … million annually beginning in FY 2026. Funding to support administrative overhead for nonprofits and human service …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planDiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… Straphangers are waiting longer for the next train to arrive than the Metropolitan Transportation Authority's … measures the train's ability to meet goals for the length of time between trains. "The MTA is very clear that it … wait time assessment to be its most important measurement of the reliability of subway service and riders' experience," …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014Investigation of Housing Discrimination Complaints
… Program The Division of Human Rights (DHR) enforces the New York State Human Rights Law (Law) to help ensure that every …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsState Education Department Examination of Payments to Tough Man, Inc.
… triathlons for kids and teens. The contracts prohibit payment for expenses reimbursed or reimbursable from other …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incPerformance Based Bus Safety Program
… by focusing sufficiently increased inspection activity and enforcement actions on poor performing carriers and operators. Background The State’s Transportation Law … program to focus less on high-performing carriers and more on low-performing carriers. This strategy is …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… wage laws under its janitorial contract with the New York State Office of Mental Health (OMH). The audit covered the … to contractors employing OMH consumers. Under the New York State Labor Law, contractors must pay prevailing wages for … the work is performed to certain employees performing work on a public works contract. Janitorial workers are included …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … reports. Also, the district’s required annual financial report has not been filed with the Comptroller’s office since … County) City officials are projecting operating surpluses for the 2015 fiscal year totaling $469,078 in the general …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… A former New York state corrections officer and his wife were arrested Friday for allegedly giving false pay … be held accountable for their actions. I thank District Attorney Soares for prosecuting this case." "I am proud of … … A former New York state corrections officer and his wife were arrested for allegedly giving false pay stubs to …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanCommunity College Safety Reporting (2015-MS-2)
… , Niagara County [pdf] , and Rockland [pdf] . Purpose of Audit The purpose of our audit was to assess community colleges’ compliance … available to current students and employees by October 1 of each year. Additionally, colleges must maintain and make …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2DiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… New York State Comptroller Thomas P. DiNapoli and the New … the check, Brady signed it over to an unrelated third-party purportedly to satisfy a debt. Brady then called NYSLRS …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… 1, 2014 through June 30, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides … not covered by fee schedules. Intraocular lenses are used in the treatment of cataracts – the clouding of the lens in the eye – which cause vision problems. A cataract is …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsTown of Ballston – Water Fund Financial Operations (2012M-258)
… to assess the water fund’s fiscal health and operations for the period January 1, 2010, to December 31, 2011. … 8,000. The Town Board is the legislative body responsible for managing Town operations. For fiscal year 2012, … was the result of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Service Credit Purchase Payments – Legacy Reporting
… a direct trustee-to-trustee transfer from an eligible retirement tax-sheltered plan or account (this method can … to manage and make additional payments is through their Retirement Online member accounts . If members request payment be made …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… Objective To determine if the Department of Health overpaid health care providers’ Medicaid claims for … 31, 2017 for therapy services. About the Program Many of the State’s Medicaid recipients are also enrolled in … recipients, health care providers are required to bill Medicare, which is generally the primary payer, before …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareTown of Alden – Town Supervisor (2024M-105)
… complete report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) prepared and … basic internal controls that are designed to help ensure funds are safeguarded and accounted for. Because the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Opinion 89-36
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital … §11.00). You ask the same question with respect to the expenditure of moneys from a capital reserve fund established …
https://www.osc.ny.gov/legal-opinions/opinion-89-36