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Opinion 2001-6
… Particular Uses (purchase of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE … tax monies to purchase a personal computer, facsimile machine and refrigerator for fire department use. You ask … tax monies to purchase a personal computer, a facsimile machine and a refrigerator for department use. Sections 9104 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Southwestern Central School District – Claims Audit (2025M-34)
… District, properly approved, mathematically correct, or in compliance with the District’s purchasing policies. 14 … payments could be made and not be detected or corrected. In addition, the Board did not appropriately appoint the … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34State Comptroller DiNapoli Releases School District Audits
… leave records contained errors. As a result: $14.1 million of (97%) salary and wage payments were disbursed without authorization. For four of nine employees that had separation payments, unused leave … incorrectly calculated — resulting in over/underpayments of $7,430. Two administrators received leave valued at …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Lawrence Union Free School District – Financial Management (2025M-115)
… [read complete report – pdf] Audit Objective Did the Lawrence Union Free School District (District) Board of Education (Board) and officials properly manage fund … Did the Lawrence Union Free School District District Board of Education Board and officials properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Mattituck Fire District – Claims Audit (2025M-48)
… that all claims are subjected to an independent, thorough and deliberate review which determines, among other things, … that each purchase is for a proper fire district purpose and is adequately supported and approved. Generally, the Board must audit and approve all …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… districts to pay for the actual and necessary expenses of travel, meals, lodging, registration fees and tuition fees … conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of firefighters or officers, if believed to be of benefit to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesClaims Processing Activity October 1, 2020 Through March 31, 2021 (2020-S-54)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s54.pdfClaims Processing Activity April 1, 2020 Through September 30, 2020 (2020-S-22) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s22-response.pdfClaims Processing Activity April 1, 2020 Through September 30, 2020 (2020-S-22)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s22.pdfImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up) (2023-F-24) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f24-response.pdfImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes. (2020-S-61) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while recipients were residing in nursing homes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s61-response.pdfOther Bulletin No. 46
… Employees Employees designated management or confidential in Bargaining Unit 96 who meet the eligibility criteria … Increase: Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) which is equated to a grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-46-state-university-construction-fund-scf-management-andComptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… with the Capital District adding the most (22,987). Long Island led the downstate regions with nearly 47,000 jobs created (See Appendix A); Long Island continues to lead the state in net job gains, …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… as well as forfeiture and a fine of up to $250,000. State Comptroller Thomas P. DiNapoli, Richard P. Donoghue, … United States Attorney for the Eastern District of New York, William F. Sweeney, Jr., Assistant Director-in-Charge, …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudState Comptroller Thomas P. DiNapoli Statement on 2026 State of the State Address
… of the State Address, Gov. Hochul outlined her priorities for New Yorkers in 2026, including addressing critical issues … crisis, gun violence, clean water, food insecurity and investing in universal child care. My office has detailed … safety net and continued affordability challenges for New York residents and businesses. It’s critical New …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-state-state-addressDiNapoli: Despite Progress, Pay Gap for Women Persists
… New York ranked 11 th best among the states (including Puerto Rico and the District of Columbia) in terms of the dollar …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… The historic surge in unemployment claims at the onset of the COVID-19 pandemic … depleted the New York State Unemployment Insurance (UI) Trust Fund, resulting in the state borrowing from the federal government to pay claims. State UI tax rates have already risen to the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentState Agencies Bulletin No. 414
… Report has been redesigned for OCA use and will include only the employees requiring certification, as well as their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsDivision of Housing and Community Renewal Bulletin No. DH-12
… Codes and Anniversary Dates and to explain their use in payroll processing. Affected Employees Graded employees in … of less than full work status. For graded employees, the Payroll System now requires Anniversary Dates and Increment … of Increment Codes and Anniversary Dates is essential to payroll processing. The Payroll System uses both the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesState Agencies Bulletin No. 1406
… withholding taxes for employees with taxable incomes over $500,000. Effective June 1, 2015, the New York City Annual Tax … incorporate a revised tax rate for taxpayers earning over $500,000. Effective Date(s) Administration paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-change