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Social Adult Day Services
… State Office for the Aging (NYSOFA) and the Department of Health (DOH), are effectively overseeing Social Adult Day Services (SADS) programs to ensure that providers comply … while AAAs provided an additional $4.5 million of direct funding to the SADS operating in their counties. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2015, New York’s … managed care, Medicaid pays MCOs a monthly premium payment for each enrolled Medicaid recipient and the MCOs arrange for … hospital care, physician services, dental services, pharmacy benefits, and many others. Of the $53 billion in …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumEDSS - General Help for All Transactions
… Information Requested – More information is required to complete the review. The Primary Contact will be notified by email. The agency will have the ability to attach the additional documentation required. The status will return to In Progress (OSC) once the additional information is …
https://www.osc.ny.gov/state-agencies/contracts/edss-general-help-all-transactionsState Comptroller DiNapoli Releases Municipal & School Audits
… inventory was decentralized with multiple individuals and a service provider maintaining inventory records, which … exempted from sampling and how they would be secured, and what remedial actions were planned or enacted for water … and $739.8 million for the city. The 2025-26 budget is $35.8 million more than the city’s budget for 2024-25, an …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 88-43
… Whether an amount equal to the injured employees workers compensation benefits must be appropriated for …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 92-35
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of … Whether Real Property Tax Law RPTL 987 requires town tax collecting …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 92-31
… ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties … including notices of public meetings, information as to the structure and function of village government, … a village, at village expense, may publish a newsletter to be distributed to village residents. Section 89(71) of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 97-20
… or purposes contrary to public policy (see e.g., 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12; 1981 Opns St Comp No. 81-49, p 51; …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 96 - 11
… in the opinion. REAL PROPERTY -- Sales (authority of town board to submit proposition to voter approval on own … motion) REFERENDUM -- Permissive (need for when selling town real property); (on town board motion in lieu of … This is in reply to your inquiry concerning certain land originally acquired by a county for non-payment of …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 95-14
… computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer … purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and manage the Town’s ambulance service? Audit Period January 1, 2023 – … The Board did not adequately oversee or manage the Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49State Agencies Bulletin No. 235
… to the approved effective date in NYSTEP. Civil Service Commission Reinstatement (Rule 5.4) Payable from the effective date stated in the Commission approval letter. Institution Teacher Promotions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… in FY 2023) and decline to pre-pandemic levels by FY 2025. Continued strength in tax collections has led the city … Still, the city projects budget gaps of $4.2 billion in FY 2025, $5.9 billion in FY 2026 and nearly $7 billion in FY … identified recurring savings of $3 billion beginning in FY 2025. DiNapoli’s report notes the city faces significant …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesState Comptroller DiNapoli Releases School Audits
… determined nine employees did not always record their hours worked or not worked, which resulted in leave balances … gave taxpayers the impression the district would have operating deficits when it had operating surpluses. As of June 30, 2021, the district …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli Op-Ed in Times Union
… op-ed from New York State Comptroller Thomas P. DiNapoli today. Commentary: A path to comprehensive state debt reform … an oped from New York State Comptroller Thomas P DiNapoli today …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionState Comptroller DiNapoli Releases School and Local Government Audits
… to address them. As a result: 10 of the 15 pieces of major highway equipment and vehicles (67%) in use were … were deposited in a timely manner. Town of Putnam – Accounting Records and Reports (Washington County) The supervisor did not maintain the town’s accounting records and reports, as required, in a complete, …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsState Comptroller DiNapoli Releases School District Audits
… no supporting documents or they lacked key information. Oswego City School District – Separation Payments (Oswego County) District officials did not accurately …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… State Common Retirement Fund (Fund) committed $1.3 billion to two funds as part of its Sustainable Investments and … the Fund well for the future as the world transitions to a low-carbon economy,” DiNapoli said. “The Fund is a … risks and pursuing opportunities created by efforts to address the climate crisis. These latest commitments will …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … The supervisor did not maintain complete, accurate and up-to-date accounting records and reports or provide adequate … structurally balanced budgets, and did not adopt a policy to determine the amount of fund balance to be maintained. The …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Debt – 2022 Financial Condition Report
… to finance future capital assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At … of debt reported in accordance with Generally Accepted Accounting Principles (GAAP), an increase of just under 24.5 … the measure of State-Supported debt. It recognizes debt for which the State makes payments with State resources, …
https://www.osc.ny.gov/reports/finance/2022-fcr/debt