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Opinion 88-50
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use … and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in a capital reserve fund may be expended to fix dents and …
https://www.osc.ny.gov/legal-opinions/opinion-88-50DiNapoli: MTA Weekend Ridership Recovery Outpaces Weekdays Across the Board
… weekends to meet the ongoing rise in demand. The authority can also work with its partners in government to address fare … on fare revenue, and focus on improvements in those areas where ridership recovery continues to fall short.” Overall … York Police Department, resulted in the rate dropping to an average of 46% in 2025. DiNapoli recommends the MTA …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-mta-weekend-ridership-recovery-outpaces-weekdays-across-boardState Agencies Bulletin No. 1098
… Purpose To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and … of the State Comptroller (OSC) with the information on the value of the personal use of employer-provided vehicles and … miles driven are deemed to be for personal use, and the value must be included in the employee’s income. Personal use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1194
… Purpose To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and … of the State Comptroller (OSC) with the information on the value of the personal use of employer-provided vehicles and … miles driven are deemed to be for personal use, and the value must be included in the employee’s income. Personal use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andTown of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… Purpose of Audit The purpose of our audit was to review the Center’s financial activity and to assess the Board’s oversight of the Center for the period of January 1, 2011, to March 31, … The purpose of our audit was to review the Centers financial activity and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Examination of Official Station Designation
… if the Department properly designated the official station of a Department employee in calendar years 2013 and … travel between an employee’s residence and official station is considered commuting and is not reimbursable. The official station of every employee is designated by the head of the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationComptroller DiNapoli Releases Municipal Audits
… users more than was necessary. Town of Union Vale – Payroll (Dutchess County) The town overpaid $134,658 in payroll, leave and health insurance payments. Auditors found …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Forms and Resources – Reporting Elected and Appointed Officials
… . Reporting Services Provided by Lawyers and Law Firms School districts and Boards of Cooperative Educational …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planProcessing of Paper Tax Returns
… Purpose To determine whether the deliverables of the contract with New York State Industries for the Disabled (NYSID)/SourceHOV were met and, if not, to … To determine whether the deliverables of the contract with New York State Industries for the …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
… [read complete report – pdf] Audit Objective Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … Did the Town of Palermo Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Medicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… Purpose To determine whether Medicaid made improper fee-for-service claim payments for pharmacy services covered by recipients’ managed care … program pays medical providers through either the fee-for-service method or the managed care plan method. Under the … Medicaid made improper feeforservice claim payments for pharmacy services covered by recipients managed care plans …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careState Agencies Bulletin No. 827
… Purpose To provide procedures to process the lump sum payment for Special Assignment to Duty Pay ( SAD ) for PEF employees. Affected Employees Employees … To provide procedures to process the lump sum payment for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/827-50000-retroactive-lump-sum-payment-special-assignment-duty-pay-sadDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… A Syracuse man pleaded guilty yesterday to stealing nearly $22,000 in pension payments sent … Onondaga County District Attorney William J. Fitzpatrick and New York State Police Superintendent Steven G. James … death to cash her pension checks. Attempts to steal from and defraud our pension system will be rooted out,” DiNapoli …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… The claims/deputy claims auditor: approves vouchers and … payment; and ensures proper documentation and itemization are provided and that payment is for proper district … for a BOCES to provide claims auditing services to one of its component districts since most of these districts …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… End of Fiscal Year (FYE) deadlines and notices, please visit the Calendar . Refund of Appropriation Expenditure … End of Fiscal Year FYE deadlines and notices please visit the Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedFormer Bronx Youth Director Pleads Guilty
… the State Comptroller's Office, in 2008, Russell--who has run the Baychester Youth Council since the 1980s--received a … programs for middle school children in our Bronx community. The defendant, who led the Baychester Youth …
https://www.osc.ny.gov/press/releases/2019/02/former-bronx-youth-director-pleads-guiltyMedicaid Program – Managed Long Term Care Premium Rate Setting
… Purpose To determine whether managed care organizations (MCOs) … the MLTC premium rates for the period April 1, 2013 to March 31, 2014. Background The New York State Medicaid … program that provides a wide range of medical services to those who are economically disadvantaged and/or have …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingWadsworth Center Environmental Laboratory Approval Program
… regulations over environmental laboratories. About the Program The Environmental Laboratory Approval Program … being tested (e.g., potable water), analyte refers to what is being measured (e.g., lead), and method/technology … documentation of on-site assessments, for which Wadsworth has taken corrective action. However, we did not find a …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programYour Membership Tier – State Police Plan
… When you join PFRS, you are assigned a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973, through June 30, 2009 Tier 3 July 1, … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Tier Status …
https://www.osc.ny.gov/retirement/publications/1518/your-membership-tier