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State Comptroller DiNapoli Releases Municipal Audits
… the board. Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (Ontario County) Town officials did … the same period. Town of Ridgeway – Health Insurance Benefits (Orleans County) Auditors found the board did not properly authorize or monitor health insurance benefits provided to current and former officials. Because …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-39
… is employed. You state that the board member is neither an officer nor a director of the agency but that he is the … Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … of that contract. In addition, regardless of whether an officer or employee receives a direct or indirect pecuniary …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 98-3
… (appointment to office) GENERAL MUNICIPAL LAW, §§800(2), 805-a: The appointment of the town supervisor's business … respective powers and duties (see, e.g., Town Law, §§34[1], 64[6]), the interests would be prohibited unless an … member, officer or employee (General Municipal Law, §805-a[1][c]). It further prohibits any municipal officer or …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Comptroller DiNapoli Releases State Audits
… in real work situations to produce quality goods and services at competitive prices. Current procurement practices … information pertaining to recipients' other health insurance coverage; $2,689,352 in inappropriate payments for … identified. Department of Health, Selected Employee Travel Expenses (2012-S-94) Travel expenses totaling $466,301 …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… purposes including licenses, water and sewer charges and transfer station tickets. Other fees are collected by Town employees … audit findings and subsequent investigation of the Clerk’s activities at both the Town and the Society, the Clerk was …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Comptroller DiNapoli Releases Audits
… contracted with Securus and its subsidiary JPay Inc. (Provider) to provide access to tablets and kiosks at no cost … primary health benefits plan for the New York State Health Insurance Program, administered by the Department of Civil … costs that did not comply with requirements. Erie County Medical Center Corporation – Security Over Critical Systems …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… changes that have not yet been enacted). DiNapoli’s office projects gaps averaging approximately $8.5 billion …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsState Agencies Bulletin No. 1505
… Purpose To inform agencies of OSC’s automatic processing of the October 2016 CSEA LLS payment and provide instructions … in the following bargaining units with an increment code of 0510, 0610, 0710, 0810, 0910, 1010 or 1000 who meet the … To inform agencies of OSCs automatic processing of the October 2016 CSEA LLS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1505-october-2016-civil-service-employees-association-csea-longevity-lumpDivision of Housing and Community Renewal Bulletin No. DH-84
… in April 2016 and newly eligible employees with five (5) years at Job Rate will not receive a payment. **Continuous … a row on the Additional Pay page at the Effective Date level of Earnings Code LLS and enter the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-84-april-2017-district-council-37-dc37-longevity-lump-sumOpinion 2006-11
… Pursuant to General Municipal Law §800(3), a municipal officer or employee has an "interest" in any "contract" with his or her municipality if the officer or employee receives a direct or indirect pecuniary … of that contract. In addition, irrespective of whether an officer or employee receives a direct or indirect pecuniary …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Other Bulletin No. 15
… employees shall have their salary reduced over the course of the 2012-2013 fiscal year. Effective Date(s) The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universityState Agencies Bulletin No. 1310
… implemented the 2011-2015 Agreement between the State of New York and the PEF, provides for payment of the 2013-2014 … results in a salary below the Job Rate of the grade of the new position) effective after receiving the April 2014 PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1310-april-2014-public-employees-federation-pef-longevity-lump-sum-llsOpinion 90-3
… -- 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, §§840(1), 844(1): In the absence of a … of the full valuations used to apportion the county real property tax. When the full valuations used to apportion the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Comptroller DiNapoli Releases State Audits
… physical therapist $146,225 because he reported incorrect Medicare payment information. He avoided Medicaid’s automated claims processing controls by submitting Medicare claims using the National Provider Identifier (NPI) … Department of Health: Overpayments of Certain Medicare Crossover Claims (Follow-Up) (2014-F-17) An initial …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board members); … (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … reimburse a former school board member for Part B Medicare insurance premiums paid by the former school board member …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 2000-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Removal (of deputy highway superintendent appointed by town board) SUPERINTENDENT OF … Whether a deputy town highway superintendent appointed by a town board …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Oversight of Residential Domestic Violence Programs
… adequate oversight of residential programs for victims of domestic violence to ensure these programs are operating in … which is tasked with the licensing and oversight of domestic violence (DV) programs in New York State. Central … OCFS would not allow auditors to access either the Domestic Violence Information System or SharePoint; both …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsMitigation for Extreme Weather Conditions and Flooding
… Objectives To determine whether the Long Island Rail Road (LIRR) performed a systemwide risk … branches, stretching 120 miles from Montauk in Long Island to Penn Station and Grand Central Madison in … LIRR is the primary means of transportation between Long Island and New York City. Therefore, the LIRR must be …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingState 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-0DiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… authorities, but there is no functioning governing body to coordinate planning, to make sure the needs of New Yorkers are met, and resources are used effectively, according to an audit of the Department of Labor (DOL) released today … authorities but there is no functioning governing body to coordinate planning to make sure the needs of New Yorkers …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordination