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State Comptroller DiNapoli Releases Audits

… Thomas P. DiNapoli announced today the following audits have been issued. Department of Civil Service: Payments by … or at-risk youth. They also found that DYCD does not have procedures requiring its providers to screen youth for … Thomas P DiNapoli announced today the following audits have been issued …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-audits

Opinion 88-77

… is in reply to your letter in which you inquire whether a school board member, who is also the salaried director of a … school district for purposes of article 18. Further, the school board member would have an interest in that contract … not have a prohibited interest in contracts between the school board and the local council (see Stettine v County of …

https://www.osc.ny.gov/legal-opinions/opinion-88-77

Opinion 95-30

… and 11-2.3: Moneys held in the custody of the chief fiscal officer or other officer of a public library, whether … to do business in this State. Such a time deposit account or certificate of deposit must be secured in the same … obligations of the United States of America, obligations guaranteed by agencies of the United States of America where …

https://www.osc.ny.gov/legal-opinions/opinion-95-30

Title IV-E Foster Care – Federal Funding and New York

… program that provides reimbursement for a portion of foster care costs. Funds are allocated to New York State and pass through to the City, and are used for ongoing foster care expenses (like food, clothing and shelter), … budget (see Figure 1). Of ACS’s various program functions, Foster Care Services is due to receive the largest allocation …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-care

Unity House of Troy – Compliance With the Reimbursable Cost Manual

… positions, and the personal service costs for one of its classrooms for a full year, although the classroom operated …

https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manual

Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid

… First Degree, Grand Larceny in the Second Degree, Health Care Fraud in the Second Degree, and a violation of Social … prison. Grand Larceny in the Second Degree and Health Care Fraud in the Second Degree are each Class C felonies …

https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacy

Opinion 89-49

… a successor executor as substitute for a previously named fiduciary, a fee is properly charged pursuant to SCPA, … appointment of the administrator c.t.a. as the original fiduciary, and a fee provided by SCPA, §2401(1) would be … Goldman , Practice Commentaries, McKinney's Cons. Laws of NY, Book 58A, SCPA, §1414, p 355, noting that although SCPA, …

https://www.osc.ny.gov/legal-opinions/opinion-89-49

Opinion 94 - 23

… If the proposed extension is without petition and by board motion pursuant to Town Law, §170(2), joint action by both … to which fire districts may be extended on town board motion, without petition (see 12 Opns St Comp, 1956, p 280). … provides, in pertinent part, as follows: 2. Upon its own motion and without a petition, the town board of any town or, …

https://www.osc.ny.gov/legal-opinions/opinion-94-23

IV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions

… employee is regularly employed. 50107 Regular Employee – Lump Sum Compensation to a regular employee upon separation from … employee is regularly employed. 50207 Temporary Employee – Lump Sum Compensation to a temporary employee upon separation …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-service

Upstate Transportation Authorities Suffer Revenue Plunge

… RGRTA; Public Authorities Reporting Information System (PARIS) Figure 2: State Regional Transportation Authorities – … Sources: U.S. Census 2019; CDTA, CNYRTA, NFTA and RGRTA; PARIS All four authorities are highly reliant on subsidies. … revenues. Numbers may not add due to rounding. Source: PARIS Pandemic Effects New York State law and regulations …

https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plunge

State Comptroller DiNapoli Releases Audits

… and acupuncture-related services such as heat and massage therapy. A prior audit report, issued in October …

https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0

XI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management

… The Iran Divestment Act of 2012 (Act) imposes limitations on vendors that do business … with New York State agencies, the State University of New York, the City University of New York, and New York public authorities and local … Chapter 1 of the Laws of 2012 which amends State Finance Law by adding …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012

Westchester School for Special Children – Compliance With the Reimbursable Cost Manual

… the State Education Department's (SED's) Reimbursable Cost Manual (Manual). The audit included the four fiscal years ended June … costs) because they were ineligible per the Manual. The disallowances included: $254,868 for the …

https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manual

DiNapoli Releases Report on FY 2027 Proposed Executive Budget

… report examining the proposed State Fiscal Year (SFY) 2027 Executive Budget warns the trajectory of projected state … policy bill and show a $9.4 billion (10%) decrease in SFY 2027 from SFY 2026 levels. The largest dollar change in … the Essential Plan, enrollment would drop to zero in SFY 2027, and formerly EP-covered individuals (aside from those …

https://www.osc.ny.gov/press/releases/2026/02/dinapoli-releases-report-fy-2027-proposed-executive-budget

State Comptroller DiNapoli Releases Municipal Audits

… calculated and paid according to the agreements, resulting in LCIDA overpaying $316,597 for such services – 172% more than the written agreements required. In addition, LCIDA paid a fee for one project which was not … The former supervisor did not always record collections in a timely manner during 2023, with an average of 40 days …

https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-audits

Payroll Improvement Project Bulletin No. PIP-008.1

… 9.2 with an expected Go Live date of February 15, 2021. In order to reduce customizations, improve processing, and … will have the opportunity to see these changes firsthand in December 2020 during Agency Testing and Training to become familiar with them in advance of the upgraded system going live. Effective …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0081-what-changing-payserv-version-92

COVID-19 Relief Program Tracker

… most severely impacted by the COVID-19 pandemic. The tracker explains when each funding stream or program was … and how much has been received and spent to date. The tracker will be updated quarterly and will be expanded over … federal funding directly. Executive Branch agencies may report different “spending” values that reflect stages of …

https://www.osc.ny.gov/reports/covid-relief-program-tracker

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