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State Comptroller DiNapoli Releases School Audits

… technology (IT) security policies and school officials do not have formal procedures to address breach notification, …

https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-audits

Medicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services

… Purpose To determine if Medicaid reimbursement rates for group … therapy session for eight recipients. The provider did not bill the appropriate FQHC payment rate of $35.16 for … provider billed the appropriate FQHC rate, Medicaid would have reimbursed the provider only $281.28 ($35.16 x 8 …

https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-group

Opinion 89-56

… but not provided) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a), (d)(3); TOWN LAW, §27; CIVIL SERVICE LAW, §200, et seq .: … law or pursuant to a collective bargaining agreement, for cash incentive payments to employees who identify health … unconstitutional gifts because they would be paid as part of the employee's overall compensation package (see also …

https://www.osc.ny.gov/legal-opinions/opinion-89-56

State Comptroller DiNapoli Releases School District Audits

… As a result, $359,427 in unexpended funds were not used to pay related debt, which could have reduced the district’s tax …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases Audits

… New York State Comptroller Thomas P. DiNapoli announced today the … search millions of state and local government financial records, track state contracts, and find commonly requested …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-audits

Comptroller DiNapoli Releases School District Audits

… Central School District – Fund Balance (Otsego County and Madison County) The board appropriated approximately … the district. Rockland County Community College – Employee Benefits The college overpaid $4.6 million to the county for … claims audit results directly to the board. Find out how your government money is spent at Open Book New York . Track …

https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1

Opinion 89-28

… the cost of a new water storage tank. You indicate that a number of water districts in the town are supplied by a …

https://www.osc.ny.gov/legal-opinions/opinion-89-28

State Agencies Bulletin No. 832

… not reduced by the amount of the Merit Step payment (see Payroll Bulletin No. 721 ). Eligibility To be eligible for … to Longevity Lump Sum payment rules as described in Payroll Bulletin No. 623 : An employee who is not eligible … OSC and the effective date of a promotion within the last calendar year will be included on the report. While some …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/832-september-2008-merit-step-listings-and-payments-certain-graded-and-ns

Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans

… sick leave benefit provided by Section 341(j) of the Retirement and Social Security Law (RSSL). To be eligible for … will also see “Sick Leave Eligibility: Yes” listed in your Retirement Online account. Credit for your unused sick leave at retirement cannot be used to: Qualify for vesting. For …

https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leave

Opinion 98-3

… to office) GENERAL MUNICIPAL LAW, §§800(2), 805-a: The appointment of the town supervisor's business partner … a firm, partnership or association of which he or she is a member or employee (General Municipal Law, §800[3][b]). An … Comp No. 85-60, p 84). Further, if the individuals were to make appearances or render other services on behalf of …

https://www.osc.ny.gov/legal-opinions/opinion-98-3

DiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds

… The former treasurer for Pulteney Fire District No. 2 pleaded guilty today to … in the third degree (a class D felony) in front of Steuben County Court Judge Marianne Furfure based on DiNapoli’s … report, which can be viewed here: http://www.osc.state.ny.us/localgov/audits/firedists/2015/pulteneyno2.pdf . …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-funds

Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)

… Objective To assess the extent of implementation of the nine recommendations included in our … (Brooklyn), Cathedral Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). The objective of our … issued in June 2023, was to determine whether tenants living in Mitchell-Lama developments supervised by DHCR were …

https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-follow

DiNapoli Releases Analysis of Enacted State Budget

… proposal. The largest change from the Executive proposal is a $398.5 million increase in borrowing authority for SAM. … employment compensation expense tax (or payroll tax) that is intended for employers to use to help employees offset … savings these new mechanisms may generate for New Yorkers is unclear. DiNapoli's report also identifies actions to …

https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budget

State Comptroller DiNapoli Releases Audits

… New York State Comptroller Thomas P. DiNapoli announced today the … station in calendar years 2013 and 2014, costing the state more than $38,000 in unnecessary travel expenses. After … claims totaling nearly $720 million for four sole custody funds in 2017 – the Uninsured Employers Fund, the Special …

https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases School District Audits

… $1.9 million. Officials could not demonstrate the balances in the four remaining reserves, totaling approximately … services provided totaling $65,254, which resulted in the district not realizing $32,627 in revenue. The district lacked adequate procedures to ensure …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0

Fiscal Stress Monitoring System - Not Filed and Inconclusive Municipalities Fiscal years Ending 2020

This list includes municipalities for the 2020 fiscal year, updated to reflect municipalities with a December 31, 2020 fiscal year end (in bold).

https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2020-munis-not-filed.pdf

State Agencies Bulletin No. 1503

… Purpose To inform agencies that Position Pools and/or Chartfield Strings in PayServ may require updates for … with appropriations due to lapse on September 15, 2016 and September 30, 2016 Background Appropriations allocated to certain chartfield strings will lapse on the above date and will no longer be available for payroll charges. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1503-updating-payserv-chartfield-strings-september-lapsing-events

State Agencies Bulletin No. 2290

… a daily basis in their performance of their job; and Does not receive a regular uniform service; and Has completed six … dated 10/11/2024. In addition, part-time employees must have worked at least twenty (20) hours per week to be … Clothing Allowance of $70.00 to eligible employees who do not submit work-related clothing purchase receipts, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenance