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Opinion 90-14
… review fees to engineer or lawyer) TOWN LAW, §277(1): A town may impose a schedule of fees upon a developer to recover engineering, … filed claim for a fee refund ( Wildlife Associates v Town Bd. of Town of Southampton , 141 AD2d 651, 529 NYS2d 548). … Whether a town may be reimbursed by a developer for the costs of an …
https://www.osc.ny.gov/legal-opinions/opinion-90-14Expedited Payments of Unclaimed Funds
… Legislative Session 2023-2024: Expedited Payments of Unclaimed Funds – A.10219/S.9410 (McDonald/Sepulveda) – Relates to …
https://www.osc.ny.gov/legislation/expedited-payments-unclaimed-fundsState Comptroller DiNapoli Releases Audits
… – Street and Sidewalk Cleanliness (Follow-Up) (2022-F-8) The initial audit determined that weaknesses in key … to nearly 1,100 adults and reported expenditures totaling $2.9 million. The audit found that, by design, the office does … – Compliance With the Reimbursable Cost Manual (2022-S-2) Field of Dreams, a for-profit special education provider …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… Comptroller Thomas P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS). Employers’ average contribution rates for the State Fiscal Year 2023-24 will … Comptroller Thomas P DiNapoli today announced employer contribution rates for the New York State and Local …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024Village of Bloomingburg - Financial Operations (2019M-246)
… oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not provide regular financial reports to the Board or maintain adequate accounting records. The … the Office of the State Comptroller (OSC) or the Board in a timely manner. Key Recommendations Provide adequate …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Medicaid Program - Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (2014-S-4), 90-Day Response
To determine if the Department of Health’s New York State of Health system has adequate controls to ensure accurate enrollments in the Medicaid program
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s4-response.pdfState Comptroller DiNapoli Releases Municipal Audits
… Board of Cooperative Educational Services (BOCES) – Online Banking (Fulton County, Hamilton County and Otsego … officials did not establish adequate controls to ensure online banking transactions were appropriate and secure. Online banking transactions are not compared to supporting …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… notices and collections and oversee and monitor parking ticket operations and enforce fines. Establish a benchmark …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94State Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … pursuant to New York State General Municipal Law. The board member’s physical therapy company entered into six contracts with the district while he was a board member that resulted in …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsPension Payment Option Election – Divorce and Your Benefits
… will be paid. There are several options that a member can choose from. All options will pay the member a monthly … Allowance is the maximum benefit available. Or, a member can choose to receive a reduced monthly amount to provide for … an expense related to administering the option). The cost can be allocated in the following ways: The member bears the …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… that could dramatically change our landscape for years to come. As reports by my office have repeatedly shown, New … be minimized by reevaluating less essential spending where possible. DOB does not anticipate the use of deficit financing this state …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookFund's Mission, Values and Investment Philosophy
… governance factors in our investment process because they can influence both risk and return. We consider … governance factors in our investment process because they can influence both risk and return. Risk management We seek … believe that developing internal investment capabilities can help lower costs. We build in-house capabilities where …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyState Comptroller DiNapoli Releases Municipal Audits
… The justice was unaware that the court clerk filed 11 of 15 monthly reports of money collected (73 percent) to … in cash and $10,810 in checks) was deposited between 11 and 69 days after the collections. Find out how your … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… and encouraging employers to practice inclusive hiring can help improve employment outcomes for people with a … and a tighter labor market that encouraged more inclusive hiring. State Policy Efforts New York State has taken several … the workforce and encourages businesses to adopt inclusive hiring practices. The initial goals of Employment First in …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesMedina Central School District - Tax Collection (2019M-151)
… report - pdf] Audit Objective Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. Key … Determine whether the Tax Collector Collector received recorded deposited and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151State Comptroller DiNapoli Releases Audits
… Auditors also identified $38,514 paid to six providers for program expenses that could not be supported or included … prompt attention, including: $1.9 million that was paid for inpatient claims that were billed at a higher level of … than what was actually provided; $1.4 million was paid for newborn birth claims that contained inaccurate birth …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Assistance (OTDA): New York State Supplemental Payments (SSP) Made to Deceased Individuals (2016-BSE7-01) OTDA administers the New York SSP, which provides a supplemental benefit to Supplemental … to correct these 3,000 recipients' records. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1957
… are subject to federal, state, local, Social Security, and Medicare taxes. A qualified program may benefit only the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021Oversight of Chronic Absenteeism (2017-S-52) 90-Day Response
To determine if the New York State Education Department has taken actions to address chronic absenteeism within New York school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s52-response.pdf