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Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Corrections and Community … During the audit period, auditors found Medicaid could have saved up to $69 million if it limited payments of … in several notable instances, transgressions appeared to have been motivated by personal gain and may have violated …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… do not have assurance that all collections received for ticket sales were deposited, or that the Clerk or Deputy …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Comptroller DiNapoli Releases Audits
… to provide Preschool Integrated Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (2.5 hours per day) education services to children with … special education provider located in Tupper Lake, is authorized by the State Education Department (SED) …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… drivers who do not meet state standards are operating buses and potentially jeopardizing highway and passenger … Transportation Authority (MTA): Homeless Outreach Program at the Long Island Rail Road (LIRR) (2018-S-35) The LIRR … and reviewed a judgmental sample of 338 items (equipment) at nine H+H facilities to determine if H+H had established …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… no room for a recession or substantial slowdown in Wall Street profitability. Recent geopolitical events serve as a … as inputs to the economy and factors driving Wall Street revenues are subject to continued volatility. The … including $980 million held in the Rainy-Day Fund in FY 2026, and $229 million from the Retiree Health Benefits Trust …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsOpinion 2006-11
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … CONFLICTS OF INTEREST -- Purchases and Sales (from store at which town board member is employed) -- Exceptions … to the town. The board member’s interest, however, would have to be disclosed in accordance with General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Other Bulletin No. 15
… – Hourly BSA Back Salary Award EC1 Extra Serv Clin Teacher Multi EC2 Extra Serv Clin Teacher Single EH1 Extra Serv Physician 76 Multi EH2 Extra Serv Physician 76 Single EP1 Extra Serv Physician Multi EP2 Extra Serv Physician Single ER1 Extra Serv Multi …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universityOpinion 90-3
… opinion. SALES TAX -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method of computing full valuation) TAX LAW, §1262(d),(f); REAL PROPERTY TAX LAW, … by Tax Law, §1262(d) should be made on the basis of the full valuations used to apportion the county real property …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Comptroller DiNapoli Releases State Audits
… Health Medicaid Program: Improper Payments to a Physical Therapist (2013-S-15) Medicaid overpaid a physical therapist $146,225 because he reported incorrect Medicare … Medicaid overpaid a physical therapist $146225 because he reported incorrect Medicare …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 97-2
… A school district may not reimburse a former school board member who participates in a municipal cooperative health … Part B Medicare premiums paid by the former school board member. 1985 Opns St Comp No. 85-3, p 3, superseded to the … a school district may reimburse a former school board member who participates in the school district's local health …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 2000-11
… or the town board. Town Law §32(2), as amended by chapter 621 of the Laws of 1952, provides that the town board may at … by chapter 419 of the Laws of 1936 and repealed by chapter 621 of Laws of 1952. Section 32(2), as added by chapter 419, … superintendent. Memoranda in the bill jacket for chapter 621 of the Laws of 1952 indicate that the intent of the 1952 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Oversight of Residential Domestic Violence Programs
… including cooperation with authorized State oversight inquiries. Agency Response In response to the draft report, … control environment and cooperate more fully with OSC’s inquiries. Officials state they have a strong record of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… Project). The new commitment will reduce the emissions profile within the index by up to 70 percent. Money for the … active engagement to improve the environmental, social and governance practices (ESG) of its portfolio companies. This … investing that takes environmental, social and corporate governance considerations into account as part of their …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureState Comptroller DiNapoli Releases Audits
… However, auditors identified four minor deficiencies at four of the 48 shelters they visited. In a follow-up, … Auditors found there is a risk that the number of buses may have been inappropriate to meet customer needs. New … that it attempted to lease the properties examined at the market rate. State Commission of Correction: Facility …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… New York City Department of Small Business Services (SBS): Selected Aspects of Supporting Small Businesses (2020-N-10) SBS’ Employee Retention Grant (ERG) Program was intended to … boroughs retain employees during the COVID-19 pandemic. SBS awarded 3,411 in grants totaling nearly $25 million, but …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Mitigation for Extreme Weather Conditions and Flooding
… to Atlantic Terminal in Brooklyn, and to Hunterspoint Avenue in Queens. The LIRR is the busiest commuter railroad … terminals (Penn Station, Atlantic Terminal, Hunterspoint Avenue, and Grand Central Madison) and the tunnels leading to …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingOpinion 2012-1
… in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (purchases of highway related products from company … has an "interest" in any "contract" with his or her municipality if, among other things, the officer or employee … not involve the negotiation, preparation, authorization or approval of contracts for the purchase of products for use by …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1DiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… is the norm in overseas apparel production. The 2014 Rana Plaza garment factory collapse in Bangladesh is the most … with Ralph Lauren. The same year, in the wake of the Rana Plaza collapse, DiNapoli traveled to Bangladesh as part of …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyState Agencies Bulletin No. 2413
… Purpose: The purpose of this bulletin is to provide agencies with … and procedures for addressing overpayments, including the creation of a new earnings code to track pending recovery … and procedures do not apply to the recovery of lost time. Affected Employees: Any employee who has received an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2413-revised-policies-and-procedures-addressing-overpaymentsJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… (3)(c) of the Education Law and Section 170.12 of the Regulations. To the extent practicable, implementation of the … to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79