Search
State Agencies Bulletin No. 2025
… letter contained in the 2019-2023 Agreement between the State of New York and the Public Employees Federation (PEF), employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2025-2020-and-2021-retroactive-special-assignment-duty-pay-calendar-yearsDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (2022-S-9)
To determine whether tenants living in Mitchell-Lama developments supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s9.pdfImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (2019-S-2) 180-Day Response
To determine whether the Department of Health (Department) paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier (NPI) for ordering, prescribing, referring, and attending (OPRA) health care providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s2-response.pdfExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up) (2023-F-39)
To assess the extent of implementation of the four recommendations included in our initial audit report, Medicaid Program: Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f39.pdfInappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up) (2019-F-20)
To determine the extent of implementation of the five recommendations made in our initial audit report, Inappropriate Premium Payments for Recipients No...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f20.pdfMedicaid Program - Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (2013-S-17)
To determine whether the Department of Health established adequate controls to prevent duplicate and excessive Medicaid payments to clinics and outpatient facilities reimbursed by the Ambulatory Patient Groups (APG) payment methodology.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s17.pdfLocal Sales Tax Collections Increase by 5.2 Percent in 2013; New York City and Long Island Have Strongest Growth
Local Sales Tax Collections Increase by 5.2 Percent in 2013; New York City and Long Island Have Strongest Growth
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0214.pdfState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Agriculture and … to other uses like solar farms or residential homes—have contributed to the state rapidly losing farmland. The … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 92-30
… against county officials serving on boards of not-for-profit agencies) -- Exceptions (contracts with not-for-profit agencies) GENERAL MUNICIPAL LAW, §§801, 802(1)(f), … governing board who also serves on the board of a not-for-profit agency does not have a prohibited interest in a …
https://www.osc.ny.gov/legal-opinions/opinion-92-30DiNapoli: North Shore Leads Staten Island's Growth
… The North Shore, for many the gateway to Staten Island, has led … today by State Comptroller Thomas P. DiNapoli. The North Shore is located just north of the Staten Island Expressway and serves as an … The North Shore for many the gateway to Staten Island …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthOpinion 89-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … agency with which the board member is employed. You state that the board member is neither an officer nor a … the manager of a branch office of the agency. You further state that the town would not be dealing directly with the …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 98-3
… herself and abstain from voting on matters before the town board which specifically relate to the town comptroller and … You ask whether an individual may be appointed by the town board to the office of town comptroller if he or she is a … the officer or employee, individually or as a member of a board, has the power or duty to: (a) negotiate, prepare, …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 88-13
… General Municipal Law, §802 contains several exceptions for contracts which would otherwise be prohibited by section … contract. Finally, subdivision 2(a) provides an exception for interests arising as a result of stock ownership or … conflict of interest in contracts of the agency. For example, he would be deemed to have an interest in …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 93-23
… basis by examining the chair's powers and duties in connection with the specific contract. Even if the interest … unless the chair has any of the listed powers or duties in connection with the contract. Although the chair would not have the listed powers or duties in connection with most town electrical contracts (see, e.g., 26 …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Internal Control System Components
… that requires unit managers to formally assess risks, test controls, and implement corrective action plans. …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsSUNY Bulletin No. SU-385
… Incentive Program payment. Affected Employees: Employees in the Institutional Services Unit (BU04) and the … of Understanding between the LISVH at Stony Brook, the Public Employees Federation (PEF) at LISVH, and the Civil … effective beginning 12/04/2025 and may be paid beginning in the Administration Pay Period 19 Lag checks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-385-december-2025-increase-preceptor-incentive-program-paymentState Comptroller DiNapoli Releases Municipal Audits
… has been issued. Cayuga County Soil and Water Conservation District – Financial Condition District officials did not effectively manage the district’s … pursue and maximize the collection of parking violation tickets. Auditors determined the board and authority …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsEast Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… officials adequately monitor fuel inventory for loss, waste or misuse? Audit Period January 1, 2023 - November 30, … commodities such as fuel are frequent targets for theft, waste and misuse. By limiting access, requiring documentation … and reviewing fuel records, opportunities for loss, waste and misuse are reduced. A periodic reconciliation of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… [read complete report – pdf] Audit Objective Did the Arkport Hose Company No. 1, Inc. (Company) Treasurer … Period January 1, 2024 – December 11, 2025 Understanding the Audit Area A fire company treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1Opinion 96 - 14
… of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- Approval of … (consideration $100 or less) -- Purchases and Sales (community college purchasing from hardware store owned by … §§801, 802(2)(e): A member of the board of trustees of a community college would have a conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-96-14