Search

Opinion 92-38

… at the time it was rendered. The opinion may no longer represent those views if, among other things, there … service until new chief appointed) -- Vacancy (procedure for filling in village) VILLAGE BOARD -- Powers and Duties … of fire department fire chief and the department fails to submit a new nomination, the village board may not appoint …

https://www.osc.ny.gov/legal-opinions/opinion-92-38

State Comptroller DiNapoli Releases State Audits and Examinations

… (2015-S-99) DASNY has implemented appropriate controls to meet its specific prevailing wage responsibilities,. … projects, they did not routinely inspect the sites to ensure that prevailing wage rates were posted, as … Auditors found DOCCS has appropriate procedures in place to ensure that it accurately determines inmate release dates. …

https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinations

Audit Recommends Improvements to NFTA Capital Planning

… it is critical that the authority prioritize its most pressing needs to ensure it will be able to meet the … schedule of replacement based on condition. Therefore, the most essential project items on the inventory list could not … of various NFTA records. During the preparation of NFTA’s most recent Five-Year Capital Plan for 2016-20, management …

https://www.osc.ny.gov/press/releases/2016/04/audit-recommends-improvements-nfta-capital-planning

New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal

… programs and services that support quality of life in our state, while also ensuring the long-term … of the state’s finances. “With two months left in the state’s fiscal year, tax collections remain relatively … proposed a roadmap for reform to impose meaningful limits on debt and ban backdoor borrowing. This proposal can serve …

https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposal

DiNapoli: SED Agrees to Improve Oversight of Migrant Education Program

… The State Education Department (SED) has agreed to update its Migrant Education Program and better monitor … Thomas P. DiNapoli found the program did not meet several of its goals in 2012 and 2013. “The children of migrant … in the agricultural or fishing industries. Annually, about 5,400 migrant children receive program services …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-program

X.7.B Local Customers – X. Guide to Vendor/Customer Management

… reviewed by the Office of the State Comptroller (OSC) is not required. (Refer to Chapter XI, Section 7 – Revenue and … In these instances, a Centralized Corporate Customer is not required. (Refer to Section 7.A – Centralized Corporate … reviewed by the Office of the State Comptroller OSC is not required …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customers

DiNapoli Finds Medicaid Billing Errors of Nearly $1 Billion

… referred, and attended by practitioners who were not enrolled in the health care program, including those who … allowing payments on claims involving providers who were not certified to treat Medicaid patients. This not only costs taxpayers, but also allows providers who …

https://www.osc.ny.gov/press/releases/2022/04/dinapoli-finds-medicaid-billing-errors-nearly-1-billion

Local Government – 2021 Financial Condition Report

… property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 billion, or 43 percent, of the …

https://www.osc.ny.gov/reports/finance/2021-fcr/local-government

Bedford Central School District – Medicaid Reimbursement (2025M-43)

… the two-year audit period, District officials did not submit any claims for reimbursement and as a result, … totaling approximately $566,000. The Board did not adopt written policies for Medicaid billing and officials did not establish Medicaid reimbursement filing procedures, …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43

New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)

… April 16, 2021 Edition Analysis of the Paycheck Protection Program in New York The Paycheck Protection Program (PPP) is a loan program administered by the U.S. Small Business …

https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021

DiNapoli: New York Drug Overdose Deaths Surged During Pandemic

… tripled for White New Yorkers. In 2020, death rates were highest for White New Yorkers at 28.7 per 100,000 people. In … CDC data is only available for certain counties. The highest rate was in Dutchess County, where over 43 per … deaths were on the rise both in New York and across the country, growing 152% in the state between 2010-2017 compared …

https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemic

DiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture

… The City of Corning, home to a Fortune 500 company and serving as a regional hub for art and culture, has avoided many of the challenges faced by other upstate communities in … It will also contain strategies to mitigate climate change. Finances To monitor local government fiscal …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-picture

State Agencies Bulletin No. 1415

… rate in effect on the Seasonal Hourly Wage schedule are not eligible to receive the increases. OSC Actions After … with a Pay Basis Code equal to HRY. If an employee is not in one of the above lifeguard titles or does not have a … will not receive an increase in salary. Control-D Report Available After Processing The following Control-D report …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1415-general-salary-increases-state-university-professional-services

Acceptable Time and Attendance Systems – Legacy Reporting

… by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. For good internal controls, the system should also … not have supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; Electronic time sheets …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systems

Opinion 88-60

… 841, 358 NYS2d 957; Brooklyn Park Comr's v Armstrong , 45 NY 234; see also Parks, Recreation and Historic Preservation … operation to private parties ( Williams v Gallatin , 229 NY 248; Rivet v Burdick , 255 App Div 131, 6 NYS2d 79; People …

https://www.osc.ny.gov/legal-opinions/opinion-88-60

State Comptroller DiNapoli Releases State Audits

… of AIDS Institute Service Provider Contracts (2016-S-30) The AIDS Institute has taken several steps to update … to the Airport Board. State Education Department: Elmcrest Children's Center Inc., Compliance with the Reimbursable Cost Manual …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits

State Comptroller DiNapoli Releases State Audits

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0

DiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing

… leading to significant delays in finding permanent housing for homeless people and those at risk of homelessness, … delays in determining eligibility. For the cases sampled, on average, households had to wait almost 10 months for … Shopping Letters Delays Once households meet CityFHEPS requirements, they are issued a “Shopping Letter,” which …

https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housing