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Opinion 2004-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 564 NYS2d 717, appeal dismissed 80 NY2d 891, 587 NYS2d 901), we have concluded that it would be improper to use …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 91-44
… insurance plan. October 16, 1991 Richard T. Nolan, Esq. Mt. Sinai Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… controls to ensure that service providers are claiming only reasonable and allowable expenses on the CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incMarketing Service Performance Monitoring
… In doing so, ESD officials have not considered ways to account for any other factors that may influence these …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringOpinion 93-4
… purpose (Local Finance Law, §§10.00[a], 21.00[a]; see also NY Const, art VIII, §2). Clearly, towns are authorized to … Law (see also Real Property Tax Law, §726[4]; City of Rochester v Chiarella , 65 NY2d 92, 490 NYS2d 174; Cherey v City of Long Beach , 282 NY 382; 1984 Opns St Comp No. 84-32, p 40). With respect to …
https://www.osc.ny.gov/legal-opinions/opinion-93-4State Agencies Bulletin No. 702
… performance advance that was paid during the fiscal year minus the raise. For example: An employee is promoted on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsHoltsville Fire District – Financial Management (2025M-4)
… minutes from 1972 (the year the District was established) mention the reserve funds and balances at the time of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4DiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… managed care organizations made as 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 … managed care organizations made as much as $15 billion in improper and questionable payments to providers who did …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programDiNapoli: MTA Faces Growing Risks to Its Capital Funding
… the MTA increasingly relies on lockbox debt. This will not only help fund the capital program but also stabilize its …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-mta-faces-growing-risks-its-capital-fundingState Agencies Bulletin No. 2200
… Revenue Service) tax withholding requirements for 2024 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2024, through December 31, 2024. OSC Actions: OSC has updated PayServ with the new … Internal Revenue Service tax withholding requirements for 2024 and other tax related topics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Office of General Services – Capital Asset Management (2022-S-32) … but they did not appear in the SFS AM data. Empire State Development – Project Tracking Systems and Economic … reports. NYESS is also an employment network under the Social Security Administration’s (SSA) TTW program, a …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsLabor Investigations in New York City
… sweeps of industries prone to unlawful practices (e.g., nail salons). The Division’s Central Intake Unit, based in …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityCUNY Bulletin No. CU-775
… purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) December 2023 Uniform Allowance Payment for Security Titles and to outline the procedures regarding the modified payment schedule. Affected Employees: CUNY campus security titles who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedState Comptroller DiNapoli Releases State Audits
… regulations. Auditors found that of the 50 awards tested, only two (totaling $3,945) were certified in error. As such, …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… Office, the Saratoga County Sheriff’s Office and the East Greenbush Police Department also assisted in the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-schemeDiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… The review was conducted by Weaver and Tidwell LLP (Weaver). “During my tenure, the New York State Common …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalState Comptroller DiNapoli Releases Municipal & School Audits
… purposes and did not authorize the 44 electronic fund transfers or sign the 155 checks. Instead of signing the … The board and district officials did not properly manage fund balance and reserves. The board and officials … an annual average of $1.3 million (8%) and allowed surplus fund balance to exceed the statutory limit as of June 30, …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsOversight of Child Protective Services
… New York Social Services Law, is available 24 hours a day, 7 days a week, 365 days a year, and received roughly 300,000 …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… “Federal law demands equal access to public spaces, but we found hundreds of barriers to people with disabilities … (Priority Level 5) for historic sites or hilltop parks where a fix was not feasible. Most of the barriers were … in the audit, and begin to address barriers that can be fixed without much difficulty or expense. Complete the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… York City Department of Homeless Services and 57 county offices throughout the rest of the State. As reported in our … budget was not approved by the Office until almost the end of September 2019, well into the budget year. This can …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center