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State Comptroller DiNapoli Releases Audits

… Requirements Report (Follow-Up) (2022-F-1) An audit issued in October 2020 found DEC had established procedures to help … facilities or verified whether events were reported in a timely manner. In a follow up, auditors found DEC made progress in …

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

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

… to New York City The City’s latest projections, released in January 2025, include $299 million in Title IV-E funding in FY 2025 and $295 million in FY 2026, all of which is …

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

… not-for-profit special education provider located in Troy, New York. Unity provides a variety of services to … 31, 2012, Unity reported approximately $6.85 million in reimbursable costs on its CFR for the rate-based preschool … year ended December 31, 2012, Unity claimed $404,952 in ineligible costs for its rate-based preschool special …

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

Opinion 88-77

… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … corporation would not have a prohibited interest in contracts between the district and the corporation for the provision by the corporation of arts-in-education programs to the district. However, disclosure …

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

Opinion 95-30

… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … POWERS AND TRUSTS LAW, §§11-2.2 and 11-2.3: Moneys held in the custody of the chief fiscal officer or other officer … or private sources, may be invested only as prescribed in General Municipal Law, §11, except that investments of …

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

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

… Value Pharmacy, Inc. ("Value"), located at 257 Broadway in Lynbrook, New York, for allegedly defrauding the New York … Goldin, an owner of Value, is charged with Grand Larceny in the First Degree and other crimes for having allegedly … million dollars of prescription medication it did not have in stock to dispense. The Attorney General’s Medicaid Fraud …

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

… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (in proceeding for appointment of administrator c.t.a. or … executor) SURROGATE'S COURT PROCEDURE ACT, §2402: In a proceeding for the appointment of an administrator …

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

Opinion 94 - 23

… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (of district located within two towns) TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located … pursuant to Town Law, §170(1), the town board of the town in which the extension is to be located may proceed on its …

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

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

… prohibits, with certain exemptions, state contracts and, in some instances, subcontracts with “persons” engaged in investment activities in the energy sector of Iran. For commodities, services, …

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

… fiscal years ended June 30, 2011. Background WSSC, located in Yonkers, New York, provides special education services to … rates are based on financial information WSSC presents in an annual CFR filed with SED. SED reimburses DoE and the … June 30, 2011, WSSC claimed approximately $48.7 million in public support. Key Findings We disallowed $802,912 in …

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

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

… – Regular are salaries paid to State employees who are in annual salaried positions. SFS Account Title Description … – Base Salary Salaries paid to State employees who are in annual salaried positions. 50104 Regular Employee – … to regular employees who are required to wear a uniform in the performance of their duties. 50105 Regular Employee – …

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

Upstate Transportation Authorities Suffer Revenue Plunge

… transportation authorities provide public transportation in four upstate areas of New York State. 1 Combined, the … (NFTA) serve more than four million people residing in 18 counties. All four authorities provide bus and … services, and all but RGRTA provide parking services. In addition, NFTA provides light rail and air travel, and …

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

State Comptroller DiNapoli Releases Audits

… June 30, 2015, Step Up reported approximately $7.4 million in reimbursable costs for the SED preschool cost-based program. Auditors identified $810,382 in reported costs that did not comply with requirements. … (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. In …

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

DiNapoli Releases Report on FY 2027 Proposed Executive Budget

… to total $27.5 billion through SFY 2030. Actions taken in Washington, including federal reductions in aid, create increased fiscal strains that are likely to … the state and national economies, and disruptive changes in the state’s relationship with the federal government,” …

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

… P. DiNapoli: "My office is committed to full transparency in government spending. New York is seeing an historic level … School Emergency Relief Program Highlight $14.0 billion in general aid for elementary and secondary education. Funds … loss related to the pandemic. Of the $14.0 billion in anticipated resources, $2 billion was spent in SFY …

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

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