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Opinion 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
… * * * In 2014, I faced one of the hardest decisions of my career: Should I opt into a public financing program for … public financing of political campaigns. I’d even pushed my own legislation to start with the State Comptroller’s … In 2014 I faced one of the hardest decisions of my career Should I opt into a public financing program for …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… provide their financial statements, and project how many full time equivalent (FTE) jobs will be created or retained … practices and improvements made in recent years. Its full response is included in the audit. Audit NYC Industrial …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationDiNapoli 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-unionDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… and inconsistent and limited oversight of mental health education for students, an audit by New York State … and support they need,” DiNapoli said. “The State Education Department should work with state and local … among America’s youth. Prior to the pandemic, the State Education Department (SED) published guidance and resources …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Section 40-a. ALRs anticipate future repayment from the recipient or future reimbursement from third-party sources. Loans are made to recipients (generally Public Benefit Corporations, Public Authorities or various … Statuses” depending on the appropriation language and the recipient. OSC BSAO reviews the budget language to determine …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesPayroll Improvement Project Bulletin No. PIP-018
… Max* Limit Description Limit Period Limit Type V01 RTR Memo CompLmt PAFBT3/ERSBEF 285,000.00 NYSLRS (ERS & PAF) … Tiers 1-4 Calendar Year IRS 401(a)(17) Limit V02 RTR Memo CompLmt ERSBT5 285,000.00 NYSERS Pensionable Earnings … Tier 5 Plan Year (4/1 - 3/31) IRS 401(a)(17) Limit V03 RTR Memo OT Lmt ERSBT5 20,763.51 NYSERS Overtime Earnings Tier 5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservDiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… Health (DOH) has failed to hold accountable certain health care providers including hospitals, nursing homes and … Thomas P. DiNapoli. “Lisa’s Law was created to make health care in New York safer and give patients the knowledge they … generally has improved the public’s access to health care information. Too often, however, it gives negligent …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsDiNapoli Audit Finds Lax Oversight of Medicaid Payments May Have Cost Taxpayers Nearly $300 Million
… from patients’ insurance providers. “Medicaid is essential for millions of New Yorkers, but the program needs to ensure that funding is only used for appropriate costs for those who need it,” said … nearly $40 million was paid for Medicaid recipients with Medicare Part D coverage and for covered medications provided …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-audit-finds-lax-oversight-medicaid-payments-may-have-cost-taxpayers-nearly-300-millionDiNapoli: 82 School Districts in Fiscal Stress
… latest round of scoring designated eight school districts in “significant fiscal stress,” 24 in “moderate fiscal … that were classified in “significant stress” were: Hempstead Union Free School District (Nassau County); Sachem … with the State Education Department as of Dec. 31, 2015. Today’s announcement does not include scores for the …
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
… out approximately $673,000 in improper and questionable bonuses to physicians over a three-year period, according to … MC employees and paid 80 employees a total of $503,022 in bonuses. DiNapoli’s auditors found ECMCC did not properly … According to ECMCC officials, written support for the bonuses was lacking because the doctors’ compliance with …
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)
… proficiency levels in English (reading and writing) and Math. Being college ready helps students be better prepared … a significant drop in proficiency in both English and Math between elementary school and middle school. For the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followEnforcement of Local Law 144 – Automated Employment Decision Tools
… To address some of these concerns, the New York City (NYC) Council passed Local Law 144 of 2021 (LL144 or the Law). … it will be used, and the data that will be collected. The NYC Department of Consumer and Worker Protection (DCWP) is … licensing, and workplace laws that apply to businesses in NYC. DCWP is tasked with enforcing LL144 and can impose civil …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsMedicaid Program – Oversight of Health Homes
… Objective To determine whether the Department of Health (DOH) has provided adequate oversight of Medicaid Health Homes to ensure that appropriate care was provided and … extending through October 2024. About the Program The Health Home Program (Program), implemented in New York in …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesOversight of Campus Foundations
… certain the campus foundations conduct their activities in accordance with applicable laws, rules, and regulations. … Key Findings We identified certain deficiencies in SSA’s oversight of the campus foundations and in certain … to assess risk, such as the foundations’ policies and IRS Form 990, which provide details on an organization’s …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsProtection of Child Performers
… 15 percent of a child performer’s earnings to be placed in trust on behalf of the child. If an employer or payroll … company does not have valid information about a child’s trust account, it is required to deposit those funds with the … temporary permits is entered by the child’s parent or guardian when applying through a web portal and automatically …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersPerformance of the Excelsior Jobs Program
… firms that were issued a Certificate of Tax Credit met the eligibility requirements for job growth and investments … in their formal agreement before receiving tax credits. The audit covers from July 1, 2010 through September 30, 2015. Background The Excelsior Jobs Program (Program), established in Chapter …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programCapital Planning and Maintenance
… Purpose To determine whether the Ogdensburg Bridge and Port Authority effectively plans and prioritizes … 2012 through December 23, 2015. Background The Ogdensburg Bridge and Port Authority (Authority), created in 1961, … North Country: the Ogdensburg-Prescott International Bridge (Bridge); the Ogdensburg International Airport …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… costs in determining mainstream managed care premium rates. Our audit covered the period January 1, 2011 … monthly managed care premium rates, which are based, in part, on allowable MCO administrative costs. For this … The Department is required by the federal Centers for Medicare & Medicaid Services to create actuarially sound …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumAdministration and Monitoring of Financial Assistance to New York City Businesses
… Objectives To determine whether the New York City Industrial Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance and … To determine whether the New York City Industrial Development Agency NYCIDA has policies and procedures in place to approve monitor and measure project performance and …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businesses