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State Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… P. DiNapoli released the following statement on Mayor Adams' executive budget for Fiscal Year (FY) 2024: “The city … P DiNapoli released the following statement on Mayor Adams executive budget for Fiscal Year FY 2024 …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetOversight of the Agricultural Assessment Program
… Purpose To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and communicating the annual per-acre Agricultural Assessment Values that local … To determine if the Department of Taxation and Finances Office of Real …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programProcurement Practices
… whether the State University of New York – University at Buffalo’s procurement and contracting practices provide … and subsequent information provided by the University at Buffalo through April 5, 2019. About the Program The University at Buffalo (Buffalo) is one of the largest institutions …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… the period July 1, 2010, to March 31, 2012. Background The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. The District is governed by … Poughkeepsie City School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andCharlotte Valley Central School District – Financial Condition (2013M-232)
… that over-estimated expenditures by almost $2 million, with over-estimating the students with disabilities account comprising almost 68 percent of … Adopt realistic budgets that are consistent with the District’s actual revenues and expenditures. Set …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of Lyndon – Town Clerk’s Collections (Cattaraugus County) The clerk generally recorded, remitted and reported … a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0New York State Comptroller DiNapoli Statement on MTA Finances
… plan also incorporates wage increases that reflect the Transport Workers Union's bargaining pattern eliminating some … to the labor force which has been critical in delivering services during this difficult period in New York City and … plans to achieve its goal and communicate any impact on services and its workforce to the public. The plan also …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesTravel Advisory No. 10
… expense reimbursements are no longer submitted through the Travel and Expenses module in the Statewide Financial System … through PayServ. XIII.8 Procedures for Employee Non-Travel Expense Reimbursement Updated to remove procedures for submitting moving expense reimbursements through the Travel and Expenses module in SFS. XIII.8.A Moving Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsOpinion 93-14
… 318, 392 NYS2d 594; see also O'Donnell v Syracuse , 184 NY 1; 54 NY Jur, Sewers and Sewage §2; 13 McQullin, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Unified Court System Bulletin No. UCS-102
… is equal to or less than 3/31/80, JLO will be updated to $1800. A new row using new Earnings Code JL5 will be inserted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-102-retroactive-general-salary-longevity-bonus-uniform-allowanceState Health Department Should Improve Enforcement of Nursing Home Violations
… and delays with how it is assessing fines to nursing homes after violations are found, according to an audit … P. DiNapoli. While DOH is frequently inspecting nursing homes and acting quickly on serious complaints, auditors … deserve credit for their timely inspection of nursing homes but more must be done. Families need to know their …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsOpinion 91-26
… Services (provided to public library by firm employing daughter of library board member) -- Codes of Ethics … public library and firm employing library board member's daughter) -- Interest In Contract (library board member in contract with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), 801, 806: A member …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 98-14
… SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (submission of budget estimates) TOWNS -- Budget (submission … by real property taxes for town outside village purposes. Article 8 of the Town Law (§100 et seq .) contains provisions … accounts prescribed by the State Comptroller pursuant to article 3 of the General Municipal Law. 1 Highway Law, §141 …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Opinion 2004-4
… CONFLICTS OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal Services (law partner of school board member as attorney for school …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… (BCC), located in East New York, Brooklyn, is responsible for overseeing all of MTA’s Bus Operations. Decisions are … specifically related to climate adaptation to prepare for rising sea levels, storms, and severe weather events (one transformational that calls for MTA to develop and implement a climate-adaptation …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases Audits
… Adjustment Reason Codes (CARCs) and group codes (such as PR, patient responsibility, and CO, contractual obligation) … exceeds the maximum allowable fee and claims with a CARC PR 45 are currently configured to pay in eMedNY (DOH’s … totaling payments of almost $10.2 million billed with a PR 45. They sampled 58 of these claims billed with a PR 45 …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsDiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police announced that … caught and brought to justice. I thank District Attorney Paul Czajka and the New York State Police for their …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageFred S. Keller School – Compliance With the Reimbursable Cost Manual
… (Manual). The audit covered expenses claimed on FSK’s CFR for the fiscal year ended June 30, 2014, and certain expenses claimed on FSK’s CFRs for the two fiscal years ended June 30, 2013. Background FSK … located in Palisades and Yonkers, New York. FSK provides preschool special education services to children with …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit included the expenses claimed on Just Kids’ CFRs for the fiscal years 2011-12, 2012-13, and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualLong-Term Care Ombudsman Program
… Objective To determine whether the New York State Office for the … advocating for the needs of the people it’s intended to serve. Our audit covered the period October 1, 2015 to … services. Although ombudsmen may be paid staff or volunteers, the Office relies heavily on a large corps of …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-program