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Opinion 90-17
… legislature, any moneys remaining after all the bonded and other indebtedness of a dissolved fire district has been … fire district pursuant to section 185, the fire apparatus and equipment of the district shall be transferred, without … surplus moneys of the fire district may be used to repair and replace the apparatus and equipment transferred to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-17DiNapoli Calls for State Procurement Reform
… and allegations of corruption in the awarding of contracts for state economic development projects. “The alleged … procurement practices. This created an environment ripe for self-dealing and abuse. New York state must take credible … state law, the State Comptroller’s office is responsible for reviewing and approving state agency contracts above …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reformState Agencies Bulletin No. 2236.1
… report changes to maintenance deductions by inserting a new effective dated row on the General Deductions page. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays Medicare premiums for individuals who … and process enrollment in the Buy-in Program. In addition, CMS automatically enrolls certain individuals. Medicaid … for 282 individuals identified as deceased. According to CMS, improper premium payments beyond two months for reasons …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… operations for the period January 1, 2011, to August 23, 2012. Background The Lakeville Volunteer Fire Department … operations for the period January 1 2011 to August 23 2012 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overDiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… Sales tax revenue for local governments in May fell 32.3 percent compared to the same period last … P. DiNapoli. Sales tax collections for counties and cities in May totaled $918 million, or $437 million less than 2019. The sharp decline in revenues was widespread around the state, ranging from a …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… for services because there are not enough providers, and SED’s oversight of services was hindered because it did … needs can make a world of difference in their development, and delays can have long term consequences for their academic … said. “Too many children are not getting the services and therapies they are entitled to within required …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themNotification of Employee’s Retirement and Required Employer Actions – When Employees Retire
… As of January 21, 2026, NYSLRS is no longer mailing a Retirement Notice letter … you have a contact type and security role needed. Rev. 2/26 …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/notification-employees-retirement-and-required-employer-actionsOpinion 93-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. CONFLICTS OF INTEREST -- Electrical Services (chair of planning board who performs … Whether a prohibited conflict of interest would arise if a local electrical contractor were …
https://www.osc.ny.gov/legal-opinions/opinion-93-23State Agencies Bulletin No. 1349
… Over40 Comp Time II Cash Out. Affected Employees Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program: Administrative Services … BU05 Background Pursuant to a side letter contained in the 2011-2016 Agreements between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1349-2014-csea-and-pef-over40-comp-time-ii-cash-outDiNapoli: Number of Domestic Violence Victims Rises in 2022
… past decade. Need for Domestic Violence Services On the Rise The number of calls received by domestic violence and … the rest of the State Violations of Protective Orders make up only 8% of reports. Although counties outside the city …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-number-domestic-violence-victims-rises-2022DiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… and related fees, $119.3 million, is owed by out-of-state drivers. A substantial portion of that money is from vehicles … had just two employees assigned to the program. Rejected License Plate Images Auditors also found fault with the Thruway’s identification of license plates from the images it takes. The audit sampled …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… Objectives To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Section 8 Housing … To determine whether Homes and Community Renewal HCR has …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingSUNY Bulletin No. SU-249
… 11L using the Action/Reason code of Leave of Absence/LOT (Dcr Lv Out) effective 08/24/17. In Pay Period 12L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-249-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-259
… OSC will automatically insert a row on the Contract Pay page for the 2018-2019 semesters for employees who, as of … End Date is 06/12/19. Automatic Population of Contract Pay Page The Contract Pay page will be automatically populated for employees who have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-259-restoration-contract-pay-and-additional-pay-suny-21pDeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … Health Law and Department of Health (DOH) regulations. 3 We determined 38 of the 180 (21 percent) water outlets we …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Overlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… in some essential sectors are struggling to retain and recruit top talent. More investments are needed to help …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Kinderwise Learning Associates, LLC (Kinderwise) on its Consolidated Fiscal … whether the costs reported by Kinderwise Learning Associates LLC on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualNewmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2014. Background Newmeadow, a not-for-profit organization located in Malta, New York, provides … the ages of three and five years. Newmeadow is reimbursed for preschool special education services through rates set by … Newmeadow reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… portion of the Plan. Empire processes and pays claims for hospital services in accordance with agreements Empire negotiates with member hospitals. Payments for hospital services are generally based on standard fee … payments for special items are made in accordance with hospital agreements, and made significant progress to ensure …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-through