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Opinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board members); … (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … reimburse a former school board member for Part B Medicare insurance premiums paid by the former school board member …
https://www.osc.ny.gov/legal-opinions/opinion-97-2DiNapoli Calls for Long-Needed State Debt Reform
… spending through SFY 2026-27, an average of approximately $18.6 billion annually. It relies heavily on debt to finance … from the state’s statutory debt caps, totaling nearly $18 billion. Budget actions also allowed the use of debt for …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… provided at the same time as other services, including heat therapy, massage therapy, electrical stimulation, and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesMattituck Fire District – Claims Audit (2025M-48)
… 1 and determined that the Board should not have approved 90 claims (67 percent) totaling $125,562. The Board did not: … payment. Specifically, the Board should not have approved 90 claims (67 percent) totaling $125,562 because the claims … report must be prepared and forwarded to our office within 90 days. To the extent practicable, implementation of the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48New York State Comptroller DiNapoli: Wall Street Bonuses and Profits Up Slightly in 2019, but Facing Sharp Fall in 2020
… The average bonus paid to employees in New York City’s … by 3 percent in 2019 to $164,100, but it is likely to fall sharply in 2020 as the coronavirus crisis strains industry profitability, … The average bonus paid to employees in New York Citys … by 3 percent in 2019 to $164100 but it is likely to fall sharply in 2020 …
https://www.osc.ny.gov/press/releases/2020/03/new-york-state-comptroller-dinapoli-wall-street-bonuses-and-profits-slightly-2019-facing-sharp-fallOpinion 89-41
… program (see General Municipal Law, §§215[7],[8], 217[h]). All forms of benefit payments, however, must be actuarially …
https://www.osc.ny.gov/legal-opinions/opinion-89-41State Agencies Bulletin No. 741
… Hire, Rehire, Paid Leave of Absence, Leave of Absence, Return from Leave where the effective date is or should have … or FIS Sal CPF Chg PT FT CPG Change Pay Group CPT Chg Pct CRS Correct/Change Status CSH Chg Standard Hours CTL Chg Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureDepartment of Taxation and Finance: Personal Income Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … through December 31, 2017. Background During the period of our examination, the Department processed almost 7.7 …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxSt. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… to ensure current employment information provided in project applications is supported by adequate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringVillage of Islandia – Information Technology (2021M-100)
… report - pdf ] Audit Objective Determine whether Village of Islandia (Village) officials ensured information … computer use policy (AUP). As a result, we found five of the nine users we audited visited websites for nonbusiness … provide the opportunity for employees to receive this type of training. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Town of Baldwin – Claims Auditing (2023M-113)
… report – pdf] Audit Objective Determine whether the Town of Baldwin (Town) Board (Board) properly audited and approved … approved claims before payment. We reviewed 71 claims (out of 353 claims) totaling approximately $55,100 and determined … claims totaling approximately $35,000 (64 percent of the dollar amount reviewed) did not contain evidence that …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… at the selected facilities. Specifically: 61 at the City Hall, such as at least one van accessible parking space, …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… components at the Transfer Station, such as accessible parking spaces with signs to identify accessible parking spaces. Two components at the Building and Grounds … lettering and Braille and signs identifying van accessible parking spaces. Recommendation Town officials should assess …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… report – pdf] Audit Objective Assess whether Town of Woodbury (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 595 applicable physical accessibility components … as signs at inaccessible entrances indicating the location of the nearest accessible entrance. Seven components at the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32DiNapoli Releases Executive Budget Report
… rate hikes and disruptions related to Russia’s invasion of Ukraine. Increased interest rates by the Federal Reserve have … permanent) or non-recurring (one year). About 98% of that funding results from temporary federal assistance related to … and includes legislation to further increase the maximum annual deposits to 10% of State Operating Funds (SOF) …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… of disbursements? Audit Period January 1, 2024 to May 31, 2025 Understanding the Audit Area A fire district board must … signatures had only the Treasurer’s signature. One check for $4,267 payable to the Treasurer was not signed by … periodic comparisons were not made between canceled check images to the list of approved checks by someone …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Final Average Salary – Article 14 Benefits
… of three), if earned in the FAS calculation; and Payment for up to 30 days vacation, if the FAS is based on the 36 … not be included in your FAS: Unused sick leave (payment for over 165 days is included for State Police members); Payments made as a result of … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryTown of Porter – Capital Projects (2013M-352)
… Purpose of Audit The purpose of our audit was to review the Town’s capital projects for … 1, 2012 through October 9, 2013. Background The Town of Porter is located in Niagara County and has a population … The purpose of our audit was to review the Towns capital projects for the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Opinion 93-1
… we cited the Court of Appeals case of People ex rel Church v Hopkins , 55 NY 74, which involved a clerk who … of Insurance. The pertinent statute in People ex rel Church , supra , contained provisions similar to County … absence or inability of his principal" (L 1859, ch 366, §2). On the issue of whether the deputy was entitled to the …
https://www.osc.ny.gov/legal-opinions/opinion-93-1State Comptroller DiNapoli Statement on MTA 2023 Budget
… regarding the Metropolitan Transportation Authority’s (MTA) adoption of its 2023 budget : “The 2023 budget adopted by the MTA today is balanced using $600 million in undetermined funding or MTA actions. Using as-yet unspecified means to close the … today regarding the Metropolitan Transportation Authoritys MTA adoption of its 2023 budget …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budget