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State Comptroller DiNapoli Releases Analysis of Enacted State Budget
… The report also noted that the budget was passed with little time for review by legislators and the public, and …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetSouth Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… that District officials did not: Ensure procedures for granting, changing and disabling network access were … Board of Education (Board). The Board is responsible for the general management and control of financial affairs. … responsible, along with other administrative staff, for day-to-day management under the Board’s direction. The …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fManagement of Invasive Species
… the harmful effects of invasive species populations in New York State. The audit covers the period April 1, 2017 … Program Many species of plants and animals currently found in New York State are not indigenous, but rather have been … integrity of the State’s natural communities and systems. In New York, invasive species management is a collaborative …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesOpinion 90-38
… issues discussed in the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of subsequent … on) HIGHWAY LAW, §205-a: The status of a highway as a seasonal limited use highway terminates when one or more … which has been designated and posted for this year as a seasonal limited use highway pursuant to Highway Law, §205-a. …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Medicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… certain opioid medications, coupled with counseling and behavioral therapies for people diagnosed with an opioid … of patient care, Treatment Programs should check I-STOP and, with a patient’s consent (as required by federal law), … with the patient’s other opioid prescriber(s). Per federal and State laws, opioid medications dispensed by Treatment …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programOpinion 91-31
… MUNICIPAL FUNDS - Town Charges (costs of rabies treatment for individual injured within the town) PUBLIC HEALTH LAW, … Public Health Law, §2144 to reimburse a private hospital for expenses incurred in the treatment of an individual who … by statute to pay bills submitted by a private hospital for treatment of an individual who had come into contact with …
https://www.osc.ny.gov/legal-opinions/opinion-91-31DiNapoli: Read Fine Print on Your Holiday Gift Cards
… With the giving of gift cards during the holiday season increasing in … State Comptroller Thomas P. DiNapoli is urging New Yorkers to read the fine print for details about fees and expiration dates. Even as some sellers of gift cards have eliminated inactivity fees, consumers …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsExamination of Unemployment Insurance Benefits 2016 Annual Report
… we used data analytics to select 57,054 transactions for audit, including: (i) high risk payment requests DOL … with DOL to identified $238,792 in potential recoveries for past UI overpayments from 130 New York State employees … $342,415 from New York State employees who owed DOL for past UI overpayments through this cooperative effort. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportTown of Saugerties – Information Technology (2015M-117)
… 28, 2015. Background The Town of Saugerties is located in Ulster County and has a population of approximately 20,000. The Town is governed by … jobs. The Board also has not provided Town personnel with a copy of the acceptable computer use policy. The Board has …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117New York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… YAI agreed to provide management services to NYL. In November 2015, after our audit fieldwork was underway, the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1659
… suspension of the Federal exclusion for qualified moving expense reimbursements from employee’s income and the … a new Earnings Code that should be used for taxing moving expense reimbursements Affected Employees Employees who have … signed into law on December 22, 2017 suspends the moving expense deduction for tax years beginning after December 31, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1659-tax-withholding-moving-expenses-tax-year-2018DiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… retail, and manufacturing firms may have to pay higher prices or see markets for their goods potentially impacted by tariffs. Restaurants and bars could also see higher prices for products, adding costs for businesses that already … to the Houston Metropolitan Area and its large oil and gas exports. The metropolitan area’s largest export trading …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesOpinion 92-37
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to … subject to the approval of the State Comptroller. This is in reply to your letter concerning the need to obtain the … pursuant to subdivision 1 of the Town Law, §173, in which case the Comptroller's approval is generally not …
https://www.osc.ny.gov/legal-opinions/opinion-92-37New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc.
… Objective To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the Institute for Community Living, Inc. (ICL) to ensure reported costs are … To determine whether the New York City Department of Homeless Services is effectively …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… New York City balance its $118 billion fiscal year (FY) 2026 budget, according to a report released today by State … to FY 2025 and another $3.1 billion is forecast for FY 2026. The city’s revenue estimates align with collection … funded nearly $2.7 billion in other new needs in FY 2026, much of which went towards discretionary spending …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options … (Report 2021-S-18 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the … included in our initial audit report New York State Health Insurance Program Payments by Beacon Health Options …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andState Agencies Bulletin No. 1736
… Purpose To inform agencies of the new Additional Pay Earnings Codes, automatic processing for the bi-weekly Security Services Hazardous Duty Pay, and to provide instructions for payments not processed … for the new bi-weekly Security Services Hazardous Duty Pay payment for employees who have at least one year of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1736-new-security-services-hazardous-duty-pay-arbitration-eligible-bu01-andState Agencies Bulletin No. 845
… Purpose To provide guidelines and procedures for determining if a worker should be treated … of the State Comptroller (OSC) is issuing Procurement and Disbursement Guidelines Bulletin No. G-233 to establish new procedures and to restate existing procedures for the processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… recommendations included in our initial audit report, Time and Attendance Practices for Public Safety Staff ( 2013-S-65 … nor York College had adequate internal controls over time and attendance for Public Safety officers. No one was … worked by Department of Public Safety (Department) staff, and officers could alter time cards by writing over time …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followStatus of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial report, Status of the Board-Approved Capital … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-follow