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Opinion 90-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in town) LOCAL …
https://www.osc.ny.gov/legal-opinions/opinion-90-21DiNapoli: MTA Faces Growing Risks to Its Capital Funding
… and lawsuits around congestion pricing’s implementation have slowed down the MTA’s capital work. Before the pandemic, … billion 2020-2024 capital program. Implementation delays have pushed back much-needed projects, with $9 billion in … savings from cost efficiencies, the MTA would eventually have to raise fares or tolls or cut service to cover such a …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-mta-faces-growing-risks-its-capital-fundingDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… much as $1.5 billion in improper and questionable payments to providers who did not appear to be enrolled in Medicaid. Generally, under federal and state law providers are supposed to be enrolled, a process that gives DOH assurance that they …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programState Comptroller DiNapoli Releases Audits
… audits have been issued. Empire State Development – New NY Broadband Program (Follow-Up) (2024-F-10) The New NY Broadband Program (Program)—launched in 2015 and managed …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsLong Island Experienced Gains in Farms and Farmland
… true on Long Island. It was the only region in the state to see the numbers climb for both farms and farmland acres in … United States Department of Agriculture Census. Access to fresh, healthy food adds to the quality of life in the state, but this local food …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandCUNY Bulletin No. CU-802
… predecessor agreement to be continued except as modified in the MOA. In addition, a memorandum dated October 01, 2024, from … December 2024 Uniform Allowance Payments will be effective in Institution Pay Period 19C, paychecks dated 12/26/2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-802-cuny-december-2024-uniform-allowance-payment-securityArchived: Legislative Session 2015 –2016
… for creating an annual report pursuant to the New York State Equal Access to Justice Act from the State … of employer contributions for the funding of the New York state and local employees’ retirement system and the …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Labor Investigations in New York City
… minimum wage violations, and child labor violations, have increased in the wake of the COVID-19 pandemic. In … they are able to reoffend. Further, we found: Claims that have remained open, without resolution, for lengthy periods – … are still in Active Investigation. Moreover, the Division does not have a process in place to identify which child …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityDiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… and Sustainable Energy Fund II ($200 million), a North American private equity fund that makes targeted investments … control. Fundamental Empire Fund ($375 million), a North American fund that opportunistically makes investments in …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesState Comptroller DiNapoli Releases Municipal & School Audits
… $5.6 million which may impair the district’s ability to continue to provide fire protection and emergency services. The board … services. Auditors found charges totaling $9,362 did not have sufficient supporting documentation attached to the …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2311
… their withholding must use the newest Form W-4, which does not use allowances. Please refer to Payroll Bulletin … to annual income is increased to $15,000. This procedure does not apply to NRA students from India . Supplemental … “78, “79, “80, “81, “82, “83, “84, “85, “86, “87, “88” have expired. Expired ITINS – ITINs with the middle digits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025DiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… loss. Auditors found: 158 of 843 dams (19%) did not have an emergency plan on file with DEC, including 153 of 505 … (1.5%) Hazard Class C dams. 456 of 685 dams (67%) did not have a recently updated Emergency Plan on file and 28 (6%) did not have an annual update filed within the past 10 years. 278 of …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… New York City increased its expectations for its surplus in fiscal year (FY) 2025 to $2.34 billion, largely as a … result of stronger tax revenue projections and a reduction in the cost of providing services to asylum seekers, which … state to provide services, including more than $30 billion in Medicaid expenditures, or directly to New York City …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… pandemic contributed to DOH being unable to account for all the DME purchased, with credit card transactions an …
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 Audits
… did not adopt a fund balance policy and lacked a plan on how the funds will be used, there was no rationale for …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0New York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… private sector is increasingly aware of the urgent need for climate risk disclosure. For example, a 2019 survey of 215 of the world's 500 largest … that they identified climate change as being material for 72 out of 79 industry sectors. As part of the letter …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeThousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… information technology (IT) equipment being unaccounted for, and the agency destroys new and barely used devices … ITS was created in 2012 to centralize IT services for state executive agencies. In addition to overseeing the … Technology Service Management (ITSM). From March 2020 to March 2024, ITS spent nearly $62 million on …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… Rural Rental Assistance Program (RRAP) payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing … HTFC officials, during the COVID-19 pandemic, beginning in 2020, USDA was not able to conduct reviews. However, …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programVillage of Herkimer – Payroll (2025M-37)
… regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … accounting for $7.0 million (74 percent) of the total. To properly control and account for these costs, Village … Village officials agreed with our recommendations and have initiated or indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Division of Housing and Community Renewal Bulletin No. DH-61
… 2013 Performance Advance will be automatically updated from 1001 to 1310 . These employees will not receive an … of a disciplinary action or who takes a voluntary demotion from a permanent position after the completion of a … those on Unpaid Military Stipend Leave) and who return from such leave by 09/30/14 as explained above. Transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-61-october-2013-district-council-37-dc37-longevity-lump