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DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… higher than the same period last year, and collections in September were $1.2 billion, or 16.2 percent, higher than … above updated projections. PIT collections of $5.1 billion in September were up by $892 million, or more than 21 … the first six months, as well as continued strength in real property transfer tax collections. All Funds …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… (DASNY) for the past four years overstated the amount of business it did with minority- and women-owned business … women-owned businesses and need to improve the accuracy of reporting program results.” State law requires state … and public authorities to promote the participation of minority- and women-owned business enterprises in their …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationSubway Wait Assessment
… whether those standards take into account demand for service, physical structure, and other factors; and where … the wait assessment statistic based on computerized train tracking information for the numbered subway lines … performance data. Appropriately weight the performance statistics of the various lines and shuttles and promote full …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentState Comptroller DiNapoli Releases Municipal Audits
… a total of $184,474. Auditors also found that two taxing jurisdictions received $10,607 more than they should have … tentative budget includes appropriations for personnel services of $3.3 million for general, water and sewer funds … also project the village is underestimating personnel services by approximately $21,000 for the water and sewer …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary …
https://www.osc.ny.gov/legal-opinions/opinion-95-31DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… senior population growing, the state must ensure its own investments are reaching older adults who need help. A … Yorks senior population growing the state must ensure its own investments are reaching older adults who need help …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure its campuses are upholding … of a tuition benefit that is supposed to be reserved for New Yorkers,” DiNapoli said. “SUNY’s medical schools and … students and 64 institutions. Undergraduates who are New York residents are paying tuition of just under $7,100 …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsOpinion 89-24
… opinion request. Therefore, inasmuch as you represent only the school district of which this individual is a board … member, we will discuss the issue of conflicts of interest only as it relates to this individual's status as a member of …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 92-34
… AND PENALTIES -- Mandatory Surcharge (partial payment of parking fines and surcharges) -- Remission to State Comptroller (partial payment of parking fines and surcharges) PARKING AND TRAFFIC REGULATIONS -- Mandatory Surcharges … when a court or administrative tribunal has assessed a parking fine or penalty and surcharge but receives payment of …
https://www.osc.ny.gov/legal-opinions/opinion-92-34Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up)
… audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61 ). About the Program The Department … pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs arrange …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/improper-medicaid-managed-care-payments-durable-medical-equipment-prosthetics-orthotics-andMedicaid Program – Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program
… and enrolled in Medicaid. Through the screening and provider enrollment process, the Department gains a level of … the OPRA provider’s validity to provide Medicaid services. It also allows the Department to verify the provider’s … assurance that the provider can furnish such services, and it increases the risk that excluded, or otherwise …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-payments-services-related-ordering-prescribing-referring-orState Comptroller DiNapoli and DFS Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Butternut Valley
… to encourage and incentivize qualified banks and credit unions to open or maintain bank branches in underserved … strengthen the local economy. Community banks and credit unions are vital to the stability of small towns, helping … further expand this program and have it utilized by credit unions to continue our mission to create an inclusive …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-and-dfs-acting-superintendent-asrow-designate-new-banking-developmentState Agencies Bulletin No. 1414
… 2015 M/C Parity Salary Increase and provide instructions for increases not processed automatically. Affected Employees … BU98 Background Chapter 55 of the Laws of 2015 provides for a salary increase of two percent (2.00%) for July 2015 and includes the July 1, 2015 M/C Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1414-managementconfidential-mc-first-2-parity-increase-effective-july-2015Opinion 92-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … municipal purposes, the municipality may not contract out their services for private purposes (1983 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-92-55State Agencies Bulletin No. 1119
… the Memorandum of Agreement between the State University Construction Fund and the Civil Service Employees … Legislative Commissions BU79 Management Confidential SUNY Construction Fund BU96 Temporary State Commissions BU98 … must be submitted using the appropriate earnings code. Agency Action - Processing the DRP Repayment A Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… to ensure they are appropriate, properly documented and in accordance with the district’s budget and procurement … is responsible for overseeing the financial operations in the Business Office, including the Purchasing Agent who is … The CAP should be posted on the District’s website for public review. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Bedford Central School District – Medicaid Reimbursement (2025M-43)
… Board of Education (Board) that is responsible for the oversight and general management of financial and … including adopting policies. The Assistant Superintendent for Business (Assistant Superintendent) is responsible for … State aid payment. Audit Summary According to a District official, the District has never filed claims for Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Opinion 88-33
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … the cost of constructing laterals intended to be installed at the time of a district's establishment may be authorized …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 88-30
… toward operation and maintenance, and then toward the payment of principal and interest on bonds issued for …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Record of Activities (ROA) – Reporting Elected and Appointed Officials
… Some elected and appointed officials may participate in a time-keeping system that either shows hours worked or … When to Complete a New Record of Activities An ROA can be valid for up to eight years. If an official starts a … If the number of hours worked changes; or When a new person is elected or appointed to the position. Please note: …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roa