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Opinion 88-71
Concerning the waiver of penalty charges arising from the nonpayment of water rents
https://www.osc.ny.gov/legal-opinions/opinion-88-71Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… under certain conditions. DHCR works with owners as they near the end of their 20 year affordability requirements to … Representatives when conducting reviews of developments. This audit is based on a sample of four developments located … and financial conditions at the sampled developments. This likely caused management at those developments to …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… Broadband access is increasingly necessary for everyday activities and … many communities with slow, satellite-based internet that is inadequate for today’s needs. The state is now embarking on another effort to provide all New Yorkers … Broadband access is increasingly necessary for everyday activities and …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessDiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… meet the deadlines for eligibility determinations (60 days after the application date), finalization of IPEs (90 days after eligibility date), or annual reviews of IPEs, … selected and reviewed 200 participants’ case files from April 2017 to December 2020 and found: 27 had late …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortState Agencies Bulletin No. 1794
… have any of the following deductions are affected: Deduction Code Narrative Description 400 CUNY 403 Roth 403 Supplemental Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity Affected SUNY Employees Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1794-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Comptroller DiNapoli Releases Audits
… of Waste Tire Fees (Follow-Up) (2020-F-12) A report issued in August 2019 found that DEC had made significant progress … waste tire sites. However, auditors identified delays in the timely abatement of waste tire sites due to delays in establishing a new abatement contract through the Office …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0DiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… Comptroller Thomas P. DiNapoli found Medicaid managed care organizations made as much as $1.5 billion in improper … eligible to deliver services. “The deadline for managed care organizations and their providers to comply with … vital to millions of New Yorkers in need of quality health care and the Department of Health must do a better job …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programDiNapoli: Medicaid Redesign Presents Opportunities and Risks
… over the next four years and improving the quality of care for Medicaid patients remains a challenge after more than two … federal funding associated with the Affordable Care Act (ACA) –to the ten-year rolling average of the medical … third, fourth and fifth years of the waiver. If New York does not achieve these and other performance milestones, the …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksState Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… of political spending. The agreements were reached with casino operator Caesars Entertainment Inc., delivery service …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… or create written procedures. Auditors determined limited action was taken to reduce the stockpile. DOH conducted some … Homeland Security and Emergency Services and the New York National Guard may have purchased, stored or transported DME, as well …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringState Comptroller DiNapoli Releases Municipal & School Audits
… not ensure that the town obtained the most favorable terms in the best interests of its taxpayers. Randolph Academy … that were not based on prior-year results of operations. In addition, transparency was impaired because the town’s … accurately, transactions were not always recorded in a timely manner. The clerk-treasurer also did not provide …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases Report on Nonprofit Industry
… are shrinking,” DiNapoli said. “Many nonprofits rely on government funding to support their services, and contract delays and slow payments have contributed to some of the challenges they … Mohawk Valley (-12.3%), Western New York (-10.3%), and the Capital Region (-9.5%). State Contract and Payment Delays …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryDiNapoli: 90 School Districts in Fiscal Stress
… This is the second year DiNapoli’s office has assessed and scored the financial stability of school districts. The second round of scoring designated 10 school districts in “significant fiscal stress,” 27 in … a pattern of operating deficits and limited cash on hand. In addition, DiNapoli’s office found high-need …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressDiNapoli: Health Departments Need to Clean Up Act on Food Safety
… New York’s health departments are not consistently enforcing the state health code for eateries and other establishments nor explaining why violators are not being punished, according to an audit released today by … New Yorks health departments are not consistently enforcing the state health code for eateries …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyOpinion 95-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES … and speed limits in suburban town) -- Distribution by State Comptroller (fines and penalties for speeding …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Opinion 2000-20
… is no express or implied authority for a fire district to donate money to a museum (see Opns St Comp No. 91-19, p 62). …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 2002-15
… a town pursuant to Town Law §64(19) and Highway Law §327 are raised on a townwide basis. Similarly, as a rule, the … offices of town officials is raised on a townwide basis. You ask whether the cost of expenses for street lighting in a … town and for maintaining a building used as the town hall are raised by taxes levied on a townwide, or town outside …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 90-48
… as otherwise expressly provided by act of the Legislature, all contracts for public work involving an expenditure in excess of $7,000 and all purchase contracts involving an expenditure in excess of … Inc. v White , 141 Misc 2d 28, 532 NYS2d 690; Lord Electric Co., Inc. v Litke , 122 Misc 2d 112, 469 NYS2d 846). …
https://www.osc.ny.gov/legal-opinions/opinion-90-48State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Homes and Community … Developments Located Outside New York City (2022-S-46) The Mitchell-Lama Housing program (Program) was created to … mortgage loans and real property tax exemptions, the Program required limitations on profit, income limits for …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… process that allows agencies to bill each other, settling bills without the need for a paper check and using accounting … PERFORMING INTERAGENCY BILLING Scenario 1: Online Agency Bills an Online Agency The Billing Agency creates a bill for … associated open item is closed. Scenario 2: Online Agency Bills a Future Phase Agency The Billing Agency creates a bill …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billing