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Opinion 93-14
… 279, the Appellate Division, Second Department, reversed a lower court's order compelling a town water district to … the matter for a new hearing. Despite the reversal of the lower court's order, it appears from the discussion of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-14DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… they are confronting. DiNapoli also launched a new data tracker to monitor trends for New York City agencies’ … city may also need to adjust its expectations of support from federal and state sources. Class Size Mandate : The … capital needs had increased by 73% (or $33 billion) from 2017; two-thirds is attributed to market price …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesState Health Department Should Improve Enforcement of Nursing Home Violations
… The state Department of Health (DOH) needs to fix problems … it is assessing fines to nursing homes after violations are found, according to an audit released today by State … more oversight of providers of adult day care services. “The state Health Department needs to strengthen its …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsOpinion 98-14
… be in such form and contain such information as the budget officer prescribes. A town may not, by local law, supersede … revenues in accordance with the classification of accounts prescribed by the State Comptroller pursuant to … Highway Law, §271. 3 Prior to 1983, the Uniform System of Accounts prescribed by the State Comptroller required that …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Opinion 91-26
… however, the firm has recently hired the daughter of the president of the library board as a junior architect. You state that neither the board president nor his daughter has any ownership interest in the firm, that the board president's daughter is not a partner in the firm, and that …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 2004-4
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … paid to the law partner of a school board member, who is engaged by the school district as its attorney, is not … entered into in which there is a prohibited interest is null, void and unenforceable (General Municipal Law §804) and …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… the Chair of the MTA appointed a Blue Ribbon Commission on Sustainability and the MTA (Blue Ribbon Commission), which … climate change will have even greater adverse impacts on MTA’s vital infrastructure, operations, and revenue … the New York area on October 29, 2012, causing significant coastal flooding and approximately $5 billion in damage to …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases Audits
… the customers, process efficiencies and cost reductions.” At the December 2019 Board Meeting, MTA Capital Construction was … quality and completeness of information about significant events and how that information is shared, lapsing Assisted …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that DePaul Group, Inc. and its affiliates, … furnishings. Clients who need additional services, such as mental health services, receive them through other programs. … To determine whether the Office of Mental Health OMH is ensuring that DePaul Group Inc and its …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesManagement of Indoor Air Quality for Individuals With Asthma
… days. According to the Centers for Disease Control and Prevention (CDC), in 2018, asthma accounted for 178,530 … 1.4 million adults and 400,000 children have asthma. The COVID-19 pandemic has had significant impacts on those living with …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… while still allowing services to continue running. Coastal flooding caused by storm surge can cause severe … the Chair of the MTA appointed a Blue Ribbon Commission on Sustainability and the MTA (Blue Ribbon Commission) … 2009, the MTA issued the Blue Ribbon Commission’s Report on Sustainability and the MTA (Report) making 93 …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Agencies Bulletin No. 290
… earned income credit paid to an employee. Box 10 Dependent Care Benefits The total dependent care deductions. Box 12 Codes (Amounts not included in Box 1) … NY - New York IL - Illinois DC - District of Columbia VA - Virginia Box 17 State Income Tax The total State tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingOversight of Juvenile Justice Facilities
… and Family Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State … oversight of nine State-run residential juvenile justice facilities that serve court-placed youth. The nine facilities include three secure facilities, five …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… (only when moneys cannot be classified upon deposit) State Finance Law §8 requires the State Comptroller to operate and … 2.A – Direct Journal Payment of this Chapter. Payment Worksheet: Submitted by an agency for deposits related to a … approval in SFS by OSC-BSAO. See Section 2.B – Payment Worksheet of this Chapter. Transfer Worksheet: Created by …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… Social Security number (SSN) as the unique identifier for matches. Most of the State’s Medicaid members are enrolled in managed care plans, which are responsible for ensuring members have access to a range of health care services and reimbursing providers for those services. In exchange, DOH pays the plans a monthly …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingControls Over Equipment
… Corporation (H+H) has established adequate controls over equipment. Our audit scope covered the period July 1, 2016 … H+H’s capital assets include land, buildings, and equipment. As of June 30, 2017, H+H reported $8.4 billion in … of which about $3.5 billion included medical and office equipment. During the year ended June 30, 2017, H+H purchased …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… intellectual disabilities, cerebral palsy, Down Syndrome, autism spectrum disorders, and other neurological … and residential, behavioral, prevocational, mental health, and family support. Lifespire receives funding from … contract year, which is not allowed per contract terms. Our conclusions are based on a review of all 408 family …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualDiNapoli Urges State to Improve Nursing Home Equipment Inspections
The state Department of Health DOH should be doing more to insure that nursing homes are properly inspecting maintaining and testing their medical equipment according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-urges-state-improve-nursing-home-equipment-inspectionsNew York City Budget Balanced But Economic Risks Have Grown
… city should also step up its efforts to identify savings opportunities to help close projected budget gaps.” The … has continued this year and the unemployment rate remains near its record low. The city is on track to add 94,400 jobs … in FY 2021, $2.9 billion in FY 2022 and $3.1 billion in FY 2023. The budgets for these years includes reserves of …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grown