Search
State Comptroller DiNapoli Releases State Audits
… only had appropriate roles assigned. For example, a student had access to a business application that students … 22 employees outside of financial aid could apply for student loans for individuals other than themselves. Also, a student …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsMitigation for Extreme Weather Conditions and Flooding
… and, in the longer term, rising sea levels. Severe winter weather can create hazardous travel conditions … to suspend service. Metro-North has developed a Winter Storm Plan and a Coastal Storm and Hurricane Plan, … Line related to flooding due to heavy rains. Metro-North’s Winter Storm Plan and Coastal Storm and Hurricane Plan do not …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingOpinion 94-10
… This opinion represents the views of the Office of the State Comptroller at the time … MUNICIPAL COOPERATION -- Human Rights (establishment of joint townwide-village commission) GENERAL MUNICIPAL LAW, … basis. A town and one or more villages may establish a joint townwide-village human rights commission. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… Bureau (TAB) is an administrative tribunal established by State legislation in July 1985 to provide a forum for … calls based on probability of collection. Moreover, the number of calls made has decreased materially over the past … 25.18 percent of possible calls were made. This may, in part, be due to staffing limitations and/or certain contract …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesNew York State Artificial Intelligence Governance
… Objective To assess various New York State agencies’ progress in establishing an … and does not generate harmful, unintended consequences. New York State (NYS) and some of its agencies have been using … To assess various New York State agencies progress in establishing an …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceOpinion 89-44
… in the opinion. VILLAGE JUSTICE -- Acting Justice (reporting requirement to the State Comptroller) STATE COMPTROLLER -- Justice Court Fund (reporting requirements for acting village justices) VILLAGE LAW, … requirements for village justices. Subdivision b of this section provides that the village justice "[s]hall pay... …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 95-2
… from cable television franchise fees) PUBLIC HOUSING LAW, §52; EXECUTIVE LAW, §§818, 819: The amount billed by a cable television … municipal housing authority: ... shall be exempt from the payment of (a) any taxes or fees to the state or any …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Medicaid Program – Managed Long Term Care Premium Rate Setting
… is responsible for setting monthly MLTC premium rates. The rate-setting methodology is based largely on MCOs’ medical … included in the medical costs component of the premium rate, which is not capped. Based on our analysis of the … and the Department used these costs in its 2013-14 premium rate calculations, which ultimately resulted in inflated …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingOpinion 93-6
… fire protection services on behalf of a fire protection district. Town Law, §184 provides the exclusive authority for … fire protection services on behalf of a fire protection district. You ask whether a town and a village may enter into … provide fire protection services to a fire protection district in the town. Article 5-G of the General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-93-6DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… With federal funding less predictable and New York’s senior population growing, the state must … thousands remain on waitlists for in-home care, meals and other essential support, and data reporting by the New York State Office for the Aging … With federal funding less predictable and New Yorks senior population growing the state must ensure …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsCity of Newburgh – Budget Review (B23-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of Newburgh, … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9State Agencies Bulletin No. 1892
… on Pension/Retirement Plans Qualified Transportation & Parking Fringe Benefits Limit Mileage Rates Individual … for additional information. Pre-Tax Benefits Qualified Parking Benefits The maximum exclusion from gross income for qualified parking benefits has remained the same at $270 per month in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021State Comptroller DiNapoli Releases Audits
… under the plan was allocated to community-based services (CBS), serving more than 111,000 individuals. This audit found … OMH provided adequate reporting on the funds reinvested in CBS under the plan, it can improve on the quality of its …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsHealth, Safety, and Accessibility in District 75 Schools
… facilities includes 59 main sites/schools, each with one or more affiliated satellite schools. Students in District 75 … receive their services in individual school buildings or in special classes co-located with another school – either a DOE general education school or a charter school. In addition, some District 75 students …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… 10% at 10 major agencies. “As state government grappled with the impacts of the pandemic, overtime costs set a new … state’s overtime in 2021 came from the Office for People with Developmental Disabilities (OPWDD), the Department of … ten-year period, attrition grew and peaked during 2018, with 14,142 people leaving the state workforce. Attrition …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021Oversight of Transportation Services and Expenses
… trucks) and large transportation (e.g., inmate buses, tractor trailers) vehicles. Many of the Department’s … As of February 2021, the Department’s fleet comprised 2,572 State-owned and 31 leased vehicles. During the period … 3,518 fuel transactions, totaling $101,700, within 2 miles of a State-owned fueling station. Of those, 2,862 …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… On March 31, 2022 all NYS01 Project IDs that were linked to a customer contract were converted to a new unique project ID with a Z at the end. Any prior … under the NYS01 Project were NOT converted over to the new projects and therefore when attempting to post an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idPrivacy and Links Policy
… The Office of the State Comptroller is committed to protecting your privacy when you access our website and … policy explains the use of information which you provide to us and information which may be available to us when you access this website. For purposes of this …
https://www.osc.ny.gov/online-services/privacy-and-links-policyBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Background The Bloomingburg Joint Fire District is a district corporation of the State, distinct and separate … and Wallkill located in the Counties of Sullivan and Orange, respectively. The Board of Fire Commissioners … for audit, no one verifies that all checks disbursed were approved by the Board. The Treasurer does not provide check …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… not reviewed prior to payment approval. The Department does not have a code of ethics as required by statute. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activities