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Opinion 88-23
… would have a conflict of interest if the village does business with the corporation. You advise that the … time the officer or employee was elected or appointed, but does not except any renewals thereof. Another exception is … member was elected to office. Therefore, since your letter does not suggest any preexisting agreement, this exception …
https://www.osc.ny.gov/legal-opinions/opinion-88-23MetroPlus Health Plan: COVID-19 Enrollment Trends
… online marketplace) for over 670,000 members. Changes in MetroPlus enrollment have a direct impact on H+H's … an update to MetroPlus enrollment trends as discussed in our report: NYC Health + Hospitals Check-Up: The Impact of … Nearly 70 percent of MetroPlus membership is enrolled in the mainstream Medicaid managed care plan which …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsState Agencies Bulletin No. 2347
… Summer Session Payments. Affected Employees: Teachers in the Professional, Scientific and Technical Services Unit in BU05 or designated Management or Confidential in BU06 who work Summer Session in 2025 are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2347-procedures-processing-2025-summer-session-payments-institution-teachersPublic Authorities – 2021 Financial Condition Report
… Public authorities are legally separate public entities that provide services to the public as well as to the State and local governments. New … Created by the government public authorities are legally separate entities that provide services to the public as well as to the State and local governments …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesPublic Authorities – 2022 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including service … Created by the government public authorities are legally separate entities that provide …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesState Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… New York State Comptroller Thomas P. DiNapoli issued the following … statement regarding the agreement announced today on New York City’s adopted budget. "The adopted budget … funds a number of initiatives laid out earlier this year on public and mental health, childcare subsidies, employment, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementElementary and Secondary Education – 2022 Financial Condition Report
… the same period. New York State Ranks Highest in Nation in Per Pupil Spending For the 2019-20 school year (SY), the most … which data are available, New York State led all states in per-pupil disbursements for public elementary and secondary … at $25,519 according to the U.S. Census Bureau. New York’s per-pupil spending rose 1.6 percent from the previous year …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationDiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… up the Mid-Hudson region. Much of the region is suburban, with greater development near the Hudson River. The area … Just over 2.3 million people called the Mid-Hudson region home in 2015, concentrated in Westchester County (976,000 - … in 2014 included a mix of hospitals and other health care providers, big box and major grocery retailers and …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionState Agencies Bulletin No. 702
… Purpose To provide agencies with information and procedures regarding the calculation of affected … Pursuant to Section 130 of the Civil Service Law and Chapter 317 of the Laws of 1995, when an employee has … the beginning of the fiscal year. Calculation Instructions and Examples Only raises that differ in the current fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsDiNapoli Announces Latest Fiscal Stress Scores
… cities and nine towns, marks the third-straight decline in the overall number of municipalities listed in stress. The number of local governments considered to be in "significant fiscal stress," however, more than doubled …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases State Audits
… 2013, determined the New York State Health Insurance Plan (NYSHIP) made improper payments totaling $137,459 to Davis …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsVillage of Churchville – Financial Management (2025M-128)
… the Village’s unrestricted fund balance totaled $866,628 in the general fund and $53,289 in the sewer fund and the Village’s reserves totaled $912,440 in the general fund and $397,827 in the sewer fund. Audit …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128DiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… New York City, New York state and the Metropolitan Transportation Authority all need additional federal aid to mitigate the impact of the COVID-19 pandemic on their budgets and a … New York City New York state and the Metropolitan Transportation Authority all need …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesTown of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… 88 checks totaling $361,088 were inappropriately recorded in the general fund and paid from the general fund bank … which $214,871 were highway fund expenditures. $1,441,751 in transfers were recorded in the payroll fund cash account within the financial …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Cazenovia Central School District – Financial Condition (2015M-327)
… The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, Nelson and Sullivan in Madison County and the Town of Pompey in Onondaga County. The District operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327State Agencies Bulletin No. 808
… for overtime payments. Affected Employees Certain seasonal hourly employees in the Department of Environmental … for retroactive and current $500.00 Longevity Payments for long-term seasonal employees who meet the eligibility criteria stated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/808-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalState Agencies Bulletin No. 868
… Social Security tax withheld, not to exceed $6,324. Box 5 Medicare Wages The amount in this box is the wages subject … UTA Uniform/Tool Allowance. EXP Taxable Expense. This code is used for payments of “lieu of expenses,” … NY - New York IL - Illinois DC - District of Columbia VA - Virginia Box 16 State Wages The State wages reported for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008DiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… Medicare and Medicaid patients made up 84% of all H+H hospital discharges and 62% of all outpatient visits. … Medicaid payments such as Disproportionate Share Hospital (DSH), Upper Payment Limit (UPL) and UPL conversion …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingState Comptroller DiNapoli Releases Audits
… through Medicare Advantage Plans. From a judgmental sample of 89 claims identified as high-risk, totaling … because hospitals misinterpreted state regulations and billing guidelines, did not properly submit Claim Adjustment … in addressing the issues identified in the initial audit report, implementing two recommendations and partially …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Franziska Racker Centers, Inc. dba … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manual