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Opinion 91-45
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (performance pursuant to agreement between the town board and highway superintendent) -- Repairs (performance pursuant to agreement between town board and highway superintendent) SUPERINTENDENT OF HIGHWAYS -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 92-11
… Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- … Reserve (transfer by school district into reserve for property loss and liability claims) SCHOOL DISTRICTS -- … authority to transfer from insurance reserve to reserve for property loss and liability claims) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Comptroller DiNapoli Releases Municipal Audits
… and a comprehensive audit of road infrastructure needs in nine towns. “In today’s fiscal climate, budget transparency and … was not adequately secured and was not always deposited in a timely manner and receipts for rent were not issued to …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsOpinion 88-18
… among the town and certain villages in the town for the period October 1, 1986 through March 31, 1987. The … section 3-334 did not fix any other date as controlling for that purpose. Upon reexamining the views expressed in 23 … shall only become effective on the following dates for the following purposes: a. from the date of …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 93-32
… disclosure statements) MUNICIPALITIES -- Officers and Employees (authority of State Comptroller to obtain … disclosure statements) STATE COMPTROLLER -- Powers and Duties (municipalities - authority to obtain access to … 89: In connection with an examination into the accounts and financial affairs of a municipality, the Comptroller, …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 89-27
… LAW -- Equal Protection (different contributions for health insurance for newly-elected county supervisors) … of its members ... (S)uch compensation shall be an annual salary and shall be in lieu of all fees, charges or … requires that the total compensation, rather than the salary, paid to county supervisors be equal, the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-89-27DiNapoli Releases Annual IDA Report
… values have risen steadily. County IDAs were responsible for 61.8% of all active IDA projects in 2022, followed by … 213,887 jobs during their lifespan, with a median salary of $42,000. Another 224,234 existing jobs would be retained, with a median salary of $45,430. In addition, the projects are estimated to …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportDiNapoli: Two Capital Region Residents Indicted for $1 Million Medicaid Transportation Fraud Scheme
… Mtui and Mbaga Kaiza, were indicted for their alleged role in a scheme to steal more than $1 million from Medicaid by … York State Comptroller Thomas P. DiNapoli announced today on behalf of the joint state, local and federal investigating … Our joint investigation will ensure justice is served in this case and I hope it is a warning to anyone who would …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-two-capital-region-residents-indicted-1-million-medicaid-transportation-fraud-schemeCapital Asset Management
… mission of delivering a broad scope of critical services for State agencies, the Office of General Services (Office) provides essential support services for the operation of State government. Under Chapter 405 of the Laws of 1981, the State is responsible for establishing and maintaining custody of a comprehensive …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementTown of Sherburne – Budgeting (2025M-3)
… During the audit period, the Board adopted budgets for the general fund TW, highway fund TW and highway fund TOV … which underestimated revenues in total by $3.1 million for the highway fund TOV and $257,000 for the general fund TW. The Board also adopted budgets which …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3DiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… hit household budgets in New York City hard, with price increases outpacing income growth,” DiNapoli said. “Food … largest share (12.9%) of overall annual household spending for the average household, or about $9,664, in 2022-23, … conflict, after years of relatively small price increases at about 2% annually. The food price index in the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenDiNapoli Releases Executive Budget Report
… funding provides the backbone of the safety net and funds for a wide array of essential services including health care, … of $8.6 billion, or 3.6%, compared to updated projections for SFY 2024-25. State Operating Funds (SOF) spending is … While General Fund surpluses are anticipated currently for SFY 2024-25 and SFY 2025-26, these are projected to give …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… amenities, enhancing its status as a regional destination for arts, culture and history, even as the city works through … health. I commend Mayor Noble on his creative vision for Kingston’s future and his able stewardship of the city’s … come under pressure in recent years due in part to cost increases including those associated with the city’s fire …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingTemporary Assistance – Federal Funding and New York
… In New York, the Temporary Assistance for Needy Families (TANF) block grant provides funds to … Cash Temporary Assistance is limited to 60 months for any adult. In January 2025, 204,974 people received … Temporary Assistance benefits totaling $56.4 million for the month. Seventy-four percent of recipients (151,971) …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceIncorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… initial audit report, Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under … The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. Civil Service … CVS Caremark to administer the prescription drug program for the Empire Plan. This program includes a Commercial Plan …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underFederal Funding and New York – Federal Funding and New York
… and how it supports services in the State of New York …
https://www.osc.ny.gov/reports/budget/fed-funding-nyIntroduction – Federal Funding and New York
… “New Yorkers rely on federal funding for everything from paving the highways they drive on to work … City A Review of Categorical Grants Temporary Assistance for Needy Families Child Care and Development Block Grant …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionOther Bulletin No. 64
… the State University Construction Fund instructions for processing the April 2022 SCF M/C Performance Advances. … 1, 2022, to eligible M/C employees based on the April 2020 Salary Schedule (currently in effect). Effective Dates: The … submitted on the Job Action Requests page. Automatic Retroactive Processing: OSC will automatically calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfOther Bulletin No. 70
… the State University Construction Fund instructions for processing the April 2023 SCF M/C Performance Advances. … 1, 2023, to eligible M/C employees based on the April 2022 Salary Schedule (currently in effect). Effective Dates: The … submitted on the Job Action Requests page. Automatic Retroactive Processing: OSC will automatically calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-70-april-2023-state-university-construction-fund-scfOther Bulletin No. 77
… the State University Construction Fund instructions for processing the April 2024 SCF M/C Performance Advances. … 1, 2024, to eligible M/C employees based on the April 2023 Salary Schedule (currently in effect). Effective Dates: The … submitted on the Job Action Requests page. Automatic Retroactive Processing: OSC will automatically calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-77-april-2024-state-university-construction-fund-scf