Search
Opinion 92-25
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties … to determine whether the commissioner's presence in any particular vehicle would hamper firefighting efforts. … governing all fire companies and fire departments in the fire district and prescribing, among other things, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25DiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… about a dozen providers that should have been kicked out of the system for wrongdoing. “New York’s Medicaid billing … costs, it needs to take a hard look at the failures of its billing system. State Health Department officials need … as soon as possible.” In the first audit , the Department of Health (DOH) made as much as $39.6 million in Medicaid …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresState Comptroller DiNapoli Releases Audits
… federal COVID-19 support. ESD awarded the entirety of the $760 million allocated for small businesses to 40,842 applicants, with an average grant amount of $18,608. Auditors found ESD awarded almost $4.1 million to … type, need, or factors established in the original goals of the Program when awarding grants, instead favoring a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Depew Union Free School District , Erie 1 BOCES , … fund balance to exceed the statutory limit. As of June 30, 2015, unrestricted fund balance totaled $3.8 million and was 9 percent of 2015-16 budgeted appropriations, which exceeded the limit …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… , this includes 12 counties, 11 cities and 21 towns. For the third consecutive year DiNapoli’s office has … have not improved over the past three years, and it is looking tougher for New York’s cities,” said DiNapoli. … it is clear that our municipalities continue to struggle with balancing revenues against increasing costs, we also …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesOpinion 89-62
… nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is not … petitions for fire district office but is silent as to the nature of these requirements, we believe that they could include, among other things, a prohibition against the signing by a qualified voter of multiple …
https://www.osc.ny.gov/legal-opinions/opinion-89-62State Agencies Bulletin No. 2002
… Purpose: The purpose of this bulletin is to provide information and processing … a canine handler are affected. Background: The Memorandum of Understanding (MOU) between the State of New York and PEF provides for an annual stipend of $5,500 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationState Agencies Bulletin No. 1935
… the Retroactive January 1, 2021 Salary Increases for Executive Law Section 169 Commissioners and other positions specified in Executive Law Section 169 (e.g., Board Members and Board Chairs). Affected Employees Executive Law Section 169 Commissioners and other positions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersTown of Lockport – Building Permit Fee Collections (2025M-56)
… (department), is responsible for managing compliance with building codes, rules and regulations and overseeing the … not always calculate and apply permit fees in accordance with the Board-adopted permit fee schedule and did not … or misappropriated. We reviewed 34 building permits with related permit fees totaling $247,401 and determined …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Comptroller DiNapoli Releases Municipal & School Audits
… inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 workbooks … did not maintain a comprehensive perpetual inventory of workbooks, nor did they perform annual inventory counts at year-end. As a result, officials were not aware of the large quantities of workbooks stored at the elementary …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-300
SUNY Bulletin No SU300
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… the challenges New York’s higher education sector is facing, including a looming enrollment cliff, growing … as a share of the total population nationally, and is forecast to undergo a precipitous drop beginning in 2025 – … the challenges New Yorks higher education sector is facing including a looming enrollment cliff growing costs …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsState Comptroller DiNapoli Releases Audits
… The commission’s director has implemented new measures to improve its practices to promote equine health and safety in New York state. … Death, Injury and Incident Database; and ensure adherence to drug testing requirements. Higher Education Services …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Ballston – Water Fund Financial Operations (Saratoga … County) Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts … not accurately re-levied, and the town did not receive all of the revenue it was entitled to. Officials did not maintain …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Capital Asset Management (2022-S-32)
To determine whether the Office of General Services is adequately overseeing selected agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets and that they are properly reporting capital assets.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2022-S-32.pdfOversight of Water Supply Emergency Plans (2021-S-39) (DHSES 180-Day response)
To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the Department as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s39-response2.pdfOversight of Water Supply Emergency Plans (2021-S-39) 180-Day Response
To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the Department as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s39-response.pdfWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-22)
To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s22.pdfCapital Asset Management (2022-S-32) 180-Day Response
To determine whether the Office of General Services is adequately overseeing selected agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets and that they are properly reporting capital assets.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s32-response.pdfSales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdf