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DiNapoli: Molson Coors Agrees to Disclose Political Spending
… Coors Beverage Co., one of the world’s largest brewers, to comprehensively disclose its political spending, New York State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. In response to the agreement, the Fund withdrew its shareholder …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingDiNapoli: Trouble Ahead for Local Governments and Schools
… pressure. Costs for fighting the pandemic are adding up while revenues are rapidly falling,” DiNapoli said. “In … increased by nearly 60 percent and was critical in shoring up local finances. The report notes that sales taxes are one … taxes could also be impacted by owners not being able to make payments. DiNapoli said his office is tracking sales …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsState Agencies Bulletin No. 1258
… see a decrease. These net pay changes may increase the number of garnishment related phone calls received by agency payroll staff. In order to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1258-garnishment-changes-payserv-91Opinion 93-14
… owner, a county may not be compelled to construct sewer extensions. This is in reply to your inquiry concerning the … ofNiskayuna, Schenectady County , 235 AD 566, 258 NYS 690; see also 1988 Opns St Comp No. 88-30, p 56; 1987 Opns St … Opns St Comp, 1954, p 46; 6 Opns St Comp, 1950, p 334; but see Landmark Colony v Town of Oyster Bay , 145 AD2d 542, 536 …
https://www.osc.ny.gov/legal-opinions/opinion-93-14DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… city’s budget resulted in another program to eliminate the gap for FYs 2024 through 2027, reducing other financial …
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
… fix problems and delays with how it is assessing fines to nursing homes after violations are found, according to an … Thomas P. DiNapoli. While DOH is frequently inspecting nursing homes and acting quickly on serious complaints, … policies to better protect the health and well-being of nursing home residents across the state,” DiNapoli said. “DOH …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsOpinion 91-26
… 801, 806: A member of a public library board of trustees does not have an interest in a contract between the library … Accordingly, assuming the president of the library board does not directly or indirectly receive any pecuniary or …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 98-14
… outside village purposes. Article 8 of the Town Law (§100 et seq .) contains provisions relative to the town budget …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Opinion 2004-4
… (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 district) GENERAL MUNICIPAL LAW §800(3): If the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… provided for only 59 of the 336 inspections required for snow fighters (large trucks used for snow removal). Key Recommendations Periodically update the … for performing weekly/monthly inspections of snow fighter equipment. 1. Substantial completion refers to a …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Public Schools – College Readiness (Follow-Up) (2025-F-12) Nearly half of all students who complete high school and go to college require remedial courses, and nearly half never graduate. In general, college readiness refers to the set of skills, behaviors, and …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-102
… (Bargaining Unit SY) and provides for Salary and Location Pay Increases. Effective Date(s) Pay Period 12L, … rounded to the next dollar or $950, whichever is greater. Location Pay April 1, 2004 Location Pay Increase Effective … the dates of the increases, using the Action/Reason codes of PAY/SAC (Pay Rate Change/Mass Salary Increase). For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-102-retroactive-general-salary-longevity-bonus-uniform-allowanceXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… in GASB Statement 63, the basis of accounting refers to when revenues, expenditures, expenses, and transfers - and … the financial statements. The accounting basis determines when the economic consequences of transactions and events are … basis of accounting, amounts are recognized as revenue when they are both measurable and available. The accrual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… paid Medicaid managed care premiums on behalf of members who resided outside of New York. The audit covered the period … a monthly premium for each enrolled member. If a member who is enrolled in a managed care plan no longer resides in … various issues with the State’s identification of members who resided outside of New York, some of which DOH rectified …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… who have a serious mental illness, but are able to live independently rather than in a facility. Eligible … expenses associated with attendance at a professional conference. The questionable costs we identified total … to the November 2014 Association for Community Living Conference charged to other OMH-funded programs which we …
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
… school and/or work days. According to the Centers for Disease Control and Prevention (CDC), in 2018, asthma …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaOversight of Juvenile Justice Facilities
… Objective To determine whether the Office of Children and Family Services adequately operates juvenile justice … ensure they meet State standards and regulations for the health and safety of juveniles and staff. The audit covered … August 2023. About the Program The Office of Children and Family Services’ (OCFS) mission is to serve New York’s public …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… City Transit (Transit) identified potential damage to its system and developed plans to mitigate the effect of extreme … to the MTA’s website, the facilities of Transit’s system are an irreplaceable public asset. To restore, … facilities and equipment is critical to ensure the system is prepared for future extreme weather events. …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … the future. As a result of the audit, the board created a new capital plan that projected reserve contributions, … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Oakfield-Alabama Central School District – Budgeting (2016M-172)
OakfieldAlabama Central School District Budgeting 2016M172
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172