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Opinion 88-23
… is an officer, employee and stockholder of a construction corporation would have a prohibited interest in any contracts between the corporation and the village unless (a) his or her stock … outstanding stock and (b) as employee and officer of the corporation, his or her duties do not involve the …
https://www.osc.ny.gov/legal-opinions/opinion-88-23MetroPlus Health Plan: COVID-19 Enrollment Trends
… September 2022 PDF Version Overview MetroPlus Health Plan is a prepaid health services plan and a wholly owned subsidiary of NYC Health + Hospitals … MetroPlus Health Plan is a prepaid health services plan and a wholly owned …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsState Agencies Bulletin No. 2347
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 … rate of pay equal to his/her regular rate of pay when work is performed in his/her regular position and/or in a title … his/her regular position. Effective Date(s): This payment is effective the beginning of Summer Session as determined by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2347-procedures-processing-2025-summer-session-payments-institution-teachersState Comptroller DiNapoli Releases Audits
… examinations have been issued. New York City Department of Housing Preservation and Development (HPD): Purchasing … Claiming of Depreciation Expenses (Follow-Up) (2018-F-11) An initial audit report found OASAS was not effectively … for crime victim compensation claims, forensic rape examinations (FRE) and victim assistance program (VAP) …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsPublic Authorities – 2021 Financial Condition Report
… public authorities in a variety of ways including rates, tolls, fees, and in some cases, taxes. Public authorities are …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesPublic Authorities – 2022 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments. New … tolls, fees, and in some cases, taxes. Public authorities are generally self-supporting through their … Created by the government public authorities are legally separate entities that provide …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesState Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… amount in reserves of nearly $4 billion, when combined with the $4.5 billion set aside in the RHBT, would represent …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementElementary and Secondary Education – 2022 Financial Condition Report
… on the National Assessment for Education Progress (NAEP) math test in 2019 and ranked 40th in the nation. Eighth …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationState Agencies Bulletin No. 702
… units in a fiscal year where the percentage increases for the bargaining units differ, the salary in the new … that was paid during the fiscal year minus the raise. For example: An employee is promoted on February 25, 2006 to … the raise. The next step is to apply the percentage for the promotion and the 3% raise that was in effect for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsDiNapoli Announces Latest Fiscal Stress Scores
… Fiscal Stress Monitoring System has designated 25 municipalities across the state as fiscally stressed . This … marks the third-straight decline in the overall number of municipalities listed in stress. The number of local … the results may be encouraging in some areas, there are municipalities that should focus on near-term financial risks …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases State Audits
… vehicle fleet, as directed in the commission report. As a result, there has been relatively little progress in … Submitted by Davis Ethical Pharmacy (Follow-Up) (2015-F-26) An initial audit report issued in August 2013, determined … administer certain financial aspects of the contract. As a result, CUCS overbilled DOHMH by about $1.06 million during …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… COVID-19 pandemic on their budgets and a failure to aid one could adversely affect the others, according to a review … June, the highest level in 44 years. The loss represented one-fifth of the jobs in the city and erased nearly all of … the COVID19 pandemic on their budgets and a failure to aid one could adversely affect the others according to a review …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesVillage of Churchville – Financial Management (2025M-128)
… with residents and taxpayers. Effective management helps protect a village from unforeseen financial risks, helps maintain a favorable credit rating, and enables …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128DiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… services to a large portion of city residents that receive subsidized care through Medicaid, Medicare and the Essential … approximately $556 million in FY 2025, $412 million in FY 2026, $480 million in FY 2027 and $549 million in FY 2028, … $114 million annually, inclusive of the federal matching rate. Since the release of its May 2025 Plan, the U.S. …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingState Agencies Bulletin No. 808
… for retroactive and current $500.00 Longevity Payments for long-term seasonal employees who meet the eligibility criteria … If the agency has made an effort to deliver the check to the employee but the check has been returned and is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/808-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalState Agencies Bulletin No. 868
… To provide agencies with content information for the 2008 Form W-2 Background According to IRS Publication 15, Circular E for 2008, and the Instructions for Form W-2, employers are required to furnish each employee with a Form W-2 Wage and Tax Statement by February 2, 2009. As the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… in the general fund and paid from the general fund bank account of which $214,871 were highway fund expenditures. … in transfers were recorded in the payroll fund cash account within the financial software during our audit period … more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in withdrawals in …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Cazenovia Central School District – Financial Condition (2015M-327)
… The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, … The Board has relied on appropriated fund balance as a financing source in annual budgets, causing the District to … general fund. The District set aside over $4.2 million in a variety of reserve funds prior to 2011-12 and used about …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Health: Medicaid Program – … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsDiNapoli Urges Focus on Addressing Rural Challenges
… force, as well as challenges with housing availability and access to health care, food and broadband. The counties selected as … 2011 and 2021 the population of the state grew by 4.2%, gaining 812,297 people, but the rural counties examined …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challenges