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Opinion 91-6
… No. 76-248, unreported; see Associated Builders v City of Rochester , 67 NY2d 854, 501 NYS2d 653; Grimm v City of Troy …
https://www.osc.ny.gov/legal-opinions/opinion-91-6SUNY Bulletin No. SU-55
… advised that enrollment forms are available at the SUNY Human Resources Offices. Agencies enter this deduction on-line. … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … Employees in Bargaining Unit 28 are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-55-tiaa-supplemental-retirement-annuity-program-deduction-codeSchool of Professional Studies – Controls Over Bank Accounts
… bank accounts. Background The City University of New York School of Professional Studies (CUNY SPS) was founded in 2003 … degrees, as well as a number of certificate programs. The school’s enrollment has grown to over 2,200 students in the … institutions. The four accounts were for Tuition and Fees, School Depository, Tax Levy funds, and the CUNY SPS …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… Thomas P. DiNapoli. "The 2017-18 Executive Budget seeks to balance spending and revenue and proposes much needed capital …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightMedicaid – Federal Funding and New York
… were enrolled in the Medicaid program as of January 2025. The City reimburses the State for its local portion … undocumented adults 65 and older. Emergency Medicaid will pay for the treatment of an emergency medical condition to … therapies in the Department of Education (DOE) and Early Intervention services in the Department of Health and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycOpinion 90-60
… -- Solid Waste Facility (validity of installment purchase contract to finance recycling center under General Municipal … 120-w: A county may enter into an installment purchase contract to finance the construction of a recycling center … law, general, special or local relating to the length, duration and terms of contracts which a municipality may …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Central Office – Controls Over Bank Accounts
… To determine whether officials of the City University of New York’s (CUNY) Central Office adequately ensured that all bank accounts were …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsControls and Accountability of Court, Trust and Bail Funds
… Purpose To determine if New York City Department of Finance accurately accounts for … 2011 through March 7, 2013. Background Section 2601 of the New York State Civil Practice Law and Rules requires that all moneys paid into the New York City courts be forwarded to the City's Department of …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsOpinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Reporting Regulation for Elected or Appointed Officials
… officials who work for a participating employer of the retirement system and are required to be reported to the retirement system. (a) Record of work activities. (1) Except …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsOpinion 90-39
… Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … delegated to the municipal corporation by the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d … §66) and does not have its own home rule authority (see NY Const, art IX). Therefore, the authorization for towns to …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Buffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. (Center) on its … is an SED-approved special education provider located in Erie County. Among other programs, the Center provides … rate. As a result, the Center received $216,451 in excess public funding reimbursements. Key Recommendations To SED: …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… pay claims for hospital services. Hospital benefits cover a range of services including physician-administered drugs, … are drugs administered by health care professionals in a hospital or facility setting. A prior audit, issued in … As eligibility factors change, individuals may transition between Medicaid and the Essential Plan, resulting in …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsDiNapoli: Technology Changing How Local Governments Serve Residents
… Thomas P. DiNapoli. DiNapoli released his report, “Smart Solutions Across the State: Advanced Technology in … connectivity to certain neighborhoods as part of its Smart City Project. “New technologies are reshaping how local … be easy and convenient,” DiNapoli said. “Officials can use smart technology to trim costs, hold the line on taxes, and …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsDiNapoli: NYS Pension Fund Commits $50 Million to NY Small Business Investment Fund
… The New York State Common Retirement Fund has committed $50 million … any home state focused pension investment program in the United States. As of March 31, 2023, the In-State program has …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-nys-pension-fund-commits-50-million-ny-small-business-investment-fundComptroller DiNapoli Releases Municipal Audits
… flow forecasts to estimate the amount of funds available for investment. Had officials invested available funds in a … years, auditors estimate the total 2020-21 collections for water and sewer revenue will be approximately $1.94 … which is approximately $190,000 less than budgeted for water revenues and approximately $290,000 less than …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… progress in making high-speed connections available to New Yorkers, ranking second in the U.S. in the percentage of … lacking access was in New York City. Interactive Map View a map of New York State that breaks down the … of at least 25/3 megabits per second (Mbps), only 13.5% of those had home broadband subscriptions at faster speeds …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandDiNapoli: Wall St. First Half Profits Jumped
… Pretax profits in the securities industry reached $15.1 billion in the first six months of 2019, an 11 percent increase over the same period last year, and the best start in a decade, but a slowdown in the global economy and other …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-wall-st-first-half-profits-jumpedOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services (Follow-Up) (2023-F-36) 30-Day Response
To assess the extent of implementation of the five recommendations included in our initial audit report, Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f36-response.pdfOversight of Career and Technical Education Programs in New York State Schools (2019-S-29) 180-Day Response
To determine whether current State Education Department (Department) career and technical education (CTE) activities are sufficient to meet high-demand, high-growth, and high-salary job market needs; and what the Department, school districts, and Boards of Cooperative Educational Services ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s29-response.pdf