Search
Opinion 2000-23
… a sergeant, who is the highest ranking subordinate police officer to the chief and who is a member of a negotiating … of sergeant is the "highest ranking subordinate police officer" who is a member of the bargaining unit, and indicate … or other compensation of the permanent full-time police officer who is a member of a negotiating unit and who is the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23What is a Public Authority?
… Public authorities are corporate instruments of the State created by the Legislature to further public … and nursing homes. The debt service for these bonds is usually supported by revenues of the project, such as …
https://www.osc.ny.gov/public-authorities/what-public-authorityPre-Audit - State Insurance Fund
… Comptroller DiNapoli's Legislative Program Legislative Session 2017-2018: A.10616 (Simon) – Relates to the pre-audit of expenditures from the state insurance fund by the state …
https://www.osc.ny.gov/legislation/pre-audit-state-insurance-fund-0X.4.D Location – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Location” section of the Vendor Record contains payment … values defined by the vendor. Agencies should note that Location includes a location name assigned by the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationTown of Guilford - Justice Court Accountability (2018M-248)
… to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Key Recommendations The current Justice should: Prepare a list of Court liabilities and compare it to reconciled bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Hispanic Heritage Month Reception
… for photos from the event. Share Email Twitter Facebook 2021 Honorees Ruben Diaz, Jr. Bronx Borough President Hilda … DiNapoli's Economic Report on the Bronx In June 2021, Comptroller DiNapoli held a press conference with Bronx …
https://www.osc.ny.gov/events/hispanic-heritage-monthIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… State and certain local taxes are administered by the State … or non-resident as described in Article 22 of the Tax Law. Business Taxes – Corporation Franchise 30201 Corporation Franchise Tax – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesInvestment of Retirement Funds
… Legislative Program Legislative Session 2021-2022: Investment of Retirement Funds – S.9051 (Jackson) – Permits investment of retirement funds in mortgages guaranteed by New …
https://www.osc.ny.gov/legislation/investment-retirement-fundsPublic Authorities
… Public authorities are public benefit corporations created to further public …
https://www.osc.ny.gov/public-authoritiesDiNapoli Releases Analysis of Revised Executive Budget
… several measures to reduce the financial risks posed to New York by unpredictable tax revenues and federal funding, … of January were $2.3 billion below the Division of Budget’s (DOB) initial Executive Budget projections. DOB has reduced …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetState Comptroller DiNapoli Releases Audits
… for health and safety. Instead, SED relied on the school district operating the UPK program, or the Office of Children …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsDiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… The state Department of Health can do more to control costs and save taxpayers money by making … DiNapoli’s office has conducted a series of audits on this issue with similar results. “Medicaid provides vital … procedures, this audit shows that it can certainly do a lot more.” The Medicaid Drug Rebate Program (MDRP) was …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… direct-entered into the Statewide Financial System (SFS) or bulkloaded from an agency’s internal finance/travel … to the employee, (ii) no reimbursement to the employee or the State, or (iii) a reimbursement from employee back to … the employee’s certification. * Agencies may use a form other than the AC 132-S to record and certify employee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationDiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… today by New York State Comptroller Thomas P. DiNapoli. The New York City Department of Youth and Community … cultural experiences and sports/recreation activities when school is not in session. Providers, such as Ridgewood, … audit found: Ridgewood repeatedly told auditors it does not charge fees to enroll in COMPASS, yet nine of 19 …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsDiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… The Metropolitan Transportation Authority (MTA), and homeless New Yorkers, have been shortchanged by the nonprofit hired to … and elsewhere, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Straphangers and …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachDiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… are dependent on consumer spending, and the impact of new federal tax changes on this spending is the great … was one-third higher than growth in the fourth quarter of 2016 (3.8 percent) statewide. For most regions except New … average for the prior six years. New York City's increase of 4.4 percent in 2017 was less than its 2010-2016 average. …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013DiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… Recent authority actions suggest that authorities must do more to open their doors to public accountability.” Of the …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtOpinion 92-43
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … all procurements of goods and services. Subdivision 2 of section 104-b provides that the policies and procedures … The governing board also must solicit comments on the policies and procedures from officers involved in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-43NYC Schools Underreporting Bullying and Harassment
… The city’s Department of Education can and should do more to protect students.” “Fixing complex issues like … to improve it, relying on analysis of the data recorded to do so. Accurate and transparent reporting — or communication … discrimination, depression, and suicide. The DOE must do better to protect students from bullying and to train …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentDiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments
… New York state’s Medicaid system made approximately $6.8 million in …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-finds-68-million-medicaid-overpayments