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Village of Washingtonville – Budget Review (B26-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our … only one of the seven recommendations from our January 2025 budget review letter. The 2026-27 tentative budget … This amount represents about 10 percent of the Village’s annual budget. The budget includes a tax levy of $5.6 …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Medicaid Program – Medicaid Payments for Early Refills of Prescription Drugs and Supplies
… To determine whether Medicaid made improper payments on pharmacy claims for early refills of prescription drugs and … and Recovery Plans, and HIV-Special Needs Plans receive pharmacy benefits through NYRx, New York State Medicaid’s Pharmacy program. Through NYRx, DOH pays pharmacies directly …
https://www.osc.ny.gov/state-agencies/audits/2026/03/20/medicaid-program-medicaid-payments-early-refills-prescription-drugs-and-suppliesState Agencies Bulletin No. 1214
… for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on … the constructive receipt rule is when the entire original check is returned. The IRS deems that constructive receipt … after the January 4, 2013 deadline. If the original check is returned, all wages and taxes will be reduced on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013DiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… at $11.3 billion, the strongest first half since 2011, and may have positioned New York City’s securities industry … the securities industry faces volatile financial markets and an unsteady global economy,” DiNapoli said. “After years … continues to be a major contributor to the city’s economy and a large contributor to the state and city budgets.” …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startDiNapoli: NYC Projects $3 Billion Surplus for 2015, Balanced Budget Next Year
… a surplus of $3 billion for fiscal year (FY) 2015 and a balanced budget for FY 2016 with relatively small gaps … “New York City’s budget is balanced for next year and the out-year budget gaps appear manageable,” DiNapoli said. “The city’s economy is strong and shows no signs of slowing. Still, Mayor de Blasio and the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-nyc-projects-3-billion-surplus-2015-balanced-budget-next-yearDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… I urge the Department of Health to develop and execute a strategic plan for the maintenance and use of these and future medical … keep documentation of key events; Develop and implement a strategic plan for DME preventive maintenance so it is ready …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringState Agencies Bulletin No. 693
… all Direct Deposit Advice statements no longer will be the Office of the State Comptroller name and address. The return address will be the employee’s agency name and payroll office address. Affected Employees All New York State … all Direct Deposit Advice statements no longer will be the Office of the State Comptroller name and address The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statementsOpinion 91-16
… agate measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption …
https://www.osc.ny.gov/legal-opinions/opinion-91-16DiNapoli Releases Upper Manhattan Economic Snapshot
… in the creation of new jobs and opportunities. The Upper Manhattan economy is rooted in a long history of … highlights, so many young people are making Northern Manhattan their home and raising their families here,” said … economic indicators that demonstrate a thriving Northern Manhattan, there are still opportunities for local …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… Almost three million New York households are dealing with housing costs that consume more than 30% of their household … burden of more than 50% of their income going to pay for housing, according to a report by State Comptroller Thomas P. … essentials, like food and health care. The consequences of housing insecurity are wide-ranging and while low-income …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestOpinion 94-12
… may be for a reasonable term and must be in exchange for fair and adequate consideration. Prior to negotiating with … concluded that the lease must be in exchange for fair and adequate consideration (1981 Opns St Comp No. 81-55, … may be for a reasonable term and must be in exchange for fair and adequate consideration. Prior to negotiating with …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Corrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced that three former officials of the Orange County Industrial Development Agency (IDA), who … It is because of the joint work of our partnership with Orange County District Attorney Hoovler and the New Windsor …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionState Agencies Bulletin No. 1127
… Receipt On/ After 2/16/12 YES NO* NO* NO* YES NO Personal, Bank or Agency Check OSC Receipt 1/6/12 - 2/15/12 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012Opinion 93-33
… the newspaper. A school district, however, may not pay a claim for publication of a notice in a publication which is … You also ask whether the school district may pay a claim for publishing the notice in a publication which is not … forth certain conditions precedent to a newspaper making a claim for compensation for the publication of official …
https://www.osc.ny.gov/legal-opinions/opinion-93-3330% New York State Initiative
… cited difficulty sourcing eligible products from farms and distributors and 41 (16%) raised concerns over the cost of … to eligible foods by connecting SFAs with suppliers and distributors or developing other resources to assist with …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeOpinion 91-38
… issues discussed in the opinion. PUBLIC CONTRACTS -- Bid Specifications (amount returned from the deposit for copies … of) LOCAL LAWS -- Pre-emption (deposits on plans and specifications) GENERAL MUNICIPAL LAW, §102; MUNICIPAL HOME … must return the entire amount of the deposit on plans and specifications for the performance of public work submitted …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… 1, 2023 – April 4, 2025 We extended the audit period back to January 1, 2021 to analyze budget trends and back to August 1, 2013 to provide historical background of the …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49NYS Common Retirement Fund Announces First Quarter Results
… 2015, with an estimated value of $182.5 billion, according to New York State Comptroller Thomas P. DiNapoli. "The first … by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. About the New … 30 2015 with an estimated value of $1825 billion according to New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-results