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Opinion 96 - 11
… board motion in lieu of petition) TOWN BOARD -- Powers and Duties (submission of resolution for sale of real … town purpose (see also Town Law, §§81, 220; cf . 1981 Opns St Comp No. 81-203, p 216). As a general rule, when real … St Comp No. 94-12, p 19; 1993 Opns St Comp No. 93-21, p 36; 1990 Opns St Comp No. 90-37, p 84). The method of sale …
https://www.osc.ny.gov/legal-opinions/opinion-96-11DiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments
… $3,521,562 in overpayments for 14,983 fee-for-service clinic claims that were inappropriate. The claims were … not have been paid. A data entry error in eMedNY allowed clinic services for enrollees of this plan to be processed as … weights; $389,813 in improper payments for inpatient, clinic, durable medical equipment, transportation, and eye …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-finds-68-million-medicaid-overpaymentsOversight of Chemical Dependence Residential Services
… Addiction Services and Supports (OASAS) properly monitored residential services to ensure conditions are safe and secure … and recovery. OASAS oversees Chemical Dependence Residential Services delivered by certified providers, including Community Residential (CR) and Supportive Living (SL) services. A CR …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesCourse Offerings
… City University of New York (CUNY) is effectively matching course offerings to student demand. Our audit covered the … there is no system-wide policy specifying when additional course sections should be added. Instead, departments at each … officials at the five senior colleges and were told that course schedules are established using enrollment data from …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsOversight of Child Protective Services (Follow-Up)
… days a year and received approximately 313,000 calls in 2023. If a call is received and OCFS staff determine there is … the failure of a parent or person legally responsible to exercise a minimum degree of care, OCFS will create an intake … plan. The objective of our initial audit, issued January 2023, was to determine whether OCFS effectively oversees …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followAddiction Support Services During Emergencies
… they’re able to deliver addiction support services during emergency situations. Our audit covered the period from … treatment providers are required by certain LSBs to have Emergency Preparedness Plans (Plans) and to re-evaluate and … they’re able to deliver addiction support services during emergency situations, such as fires or evacuations, OASAS …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesState Comptroller DiNapoli Releases School and Local Government Audits
… P. DiNapoli today announced the following school and local government audits have been issued. Town of Addison – … paperwork for the 37 new employees. Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsState Comptroller DiNapoli Releases School District Audits
… were not submitted for 1,251 eligible services totaling $26,637. Had these services been claimed, the district would … use, access and loss. Officials also did not disable 26 unneeded generic accounts of the 48 generic network … School District – Claims Processing and Travel-Related Expenses (Suffolk County) The board ensured the claims …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… the Department of Justice issued a best practices tool kit for state and local governments’ website accessibility. This tool kit recommended establishing procedures for visitors to …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actDiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… the money that was collected from them didn’t always go to crime victims, with some funds languishing for years, according to a review of more than 340 cases at 13 county probation … a key part of the legal process that allows crime victims to recoup losses caused by the crime,” DiNapoli said. “County …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsState Comptroller DiNapoli Releases Municipal & School Audits
… occur. The clerk-treasurer also did not properly account for three bank account balances totaling $1.1 million on May … The supervisor also did not provide the board with records for the annual audit, as required. Had the accounting records … to the court and then delivered to the county treasurer for safekeeping. Together, the treasurer, county clerk and …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… report or implement needed remediation to reduce lead exposure in potable water outlets as required by state law …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… agency (ESD) has not been meeting statutory requirements to provide accurate, annual reports of its real estate … about the economic benefits of the transfer compared to the fair market value of the property, a new audit from State Comptroller Thomas P. DiNapoli found. “ESD has to be more transparent about the real estate transactions it …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowDiNapoli: Public Authority Debt Ballooned to $329 Billion
… 32,103 active competitive and non-competitive contracts worth $111.8 billion. Of these, nearly 16% were awarded … Summary Financial Information (from the statement of net assets and the statement of revenues, expenses, and change in net assets) and Debt (public authorities’ debt outstanding, …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-public-authority-debt-ballooned-329-billionState Agencies Bulletin No. 1189
… EMPLID to the NYS EMPLID will occur over the Veteran’s Day Holiday weekend (Friday, November 9 – Monday, November 12). … OSC will transition from using the Social Security number as the EMPLID in PayServ to using the NYS EMPLID, a … the SSN currently found in the Emplid field [Employee Id] in all PayServ tables. The Social Security number will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-basedDiNapoli Issues Report on Transparency of Village Fiscal Activities
… and other requirements. By law, a village’s chief fiscal officer (CFO) is required to file an annual financial … office 60 to 120 days after the close of their fiscal year. The AFR must be made available to the public and … their AFR on time improved from 30% to 46% since 2019, the number of villages that did not file at all in 2023 grew from …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… Authority (MTA) has made substantial progress funding its capital programs and has tried to limit the strain on its … to State Comptroller DiNapoli’s annual report on the MTA’s capital programs and debt. “State funds and congestion … employers in the region, which will provide dedicated revenue for the MTA’s capital lockbox to pay for $23.5 …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsWhat's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property System (KAPS) for reporting unclaimed funds. With this change, only reports formatted in … concerning the date of death of a presumed owner of unclaimed funds: 2 NYCRR Section 126.1 Where a dormancy …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newState Agencies Bulletin No. 360
… Purpose To explain the use of Deduction Code 367 (AFLAC NY). Affected Employees Employees in Bargaining Units 31 and … Date Checks dated January 9, 2003 OSC Actions AFLAC NY will send OSC a file to start, change or cancel the … about employee eligibility, please contact AFLAC NY at 1-800-366-3436 or e-mail at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/360-new-voluntary-insurance-program-council-82-deduction-code-367-aflac-nyDiNapoli: Nine Million New Yorkers Employed, Highest Count Since 2008
… percent. Participation rates in the Capital Region and the Hudson Valley also topped 60 percent, followed by New York City; … in the Southern Tier, the North Country, the Mohawk Valley, Central New York and Western New York from 2011 to …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nine-million-new-yorkers-employed-highest-count-2008