Search
Opinion 2005-7
… in the account or accounts designated by the municipal corporation, (5) the maintenance of appropriate records of … showing deposits credited to the account of the municipal corporation (General Municipal Law §99-t[2][a-g]). The … pursuant to section 99-t, is liable to the municipal corporation for loss or damage that may result from any …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7State Comptroller DiNapoli Releases Audits
… Health Insurance Program (NYSHIP) is administered by the Department of Civil Service (Civil Service). The Empire Plan … (Anthem), formerly Empire BlueCross, to administer the Hospital Program of the Empire Plan and to process and pay … OPWDD’s residential clients. Additionally, while OPWDD’s emergency management and overarching emergency planning …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… Integrity Bureau, under the supervision of Bureau Chief Daniel Cort and Deputy Bureau Chief Stacy Aronowitz. The … Investigations Bureau is led by Chief Dominick Zarrella. Legal Support Analyst Rachel Demma of the Public Integrity …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoDiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… found numerous cases of waste, abuse and in some cases criminal conduct. As a result of these findings and at the … finding $48.4 million in unsupported or inappropriate charges. Investigations related to these audits have resulted in 10 arrests, seven criminal convictions and the recovery of more than $5 million …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesOpinion 89-20
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … any county to establish a county board of ethics to render advisory opinions to officers and employees of … board of ethics. Therefore, the local board would render advisory opinions pursuant to written request of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 93-15
… by town board) TOWN BOARDS -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN LAW, §123: Neither the … library is required pursuant to Town Law, §123 to annually account to, or submit its books for audit to, the town board. …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Oversight of Juvenile Detention Facilities (Outside New York City)
… in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff. … standards, and comply with other provisions of OCFS’ regulations (Regulations). For example, the Regulations require youth to … in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… requirements. Other Related Audits/Reports of Interest Sunshine Developmental School: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualAdministration of the Contract With the Center for Urban Community Services
… of the largest such contracts DOHMH awarded was with CUCS. In 2010, DOHMH signed a three-year contract with CUCS valued … to the contract, DOHMH reimburses CUCS on a monthly basis, in an amount equal to claimed program costs less any advance payments and not in excess of the total contract amount. DOHMH requires CUCS, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-677
… for the Time Entry Panel to report overtime worked due to events of the COVID-19 health crisis. Affected Employees Employees of CUNY who work overtime due to events of the COVID-19 health crisis are affected. Background … for the Time Entry Panel to report overtime worked due to events of the COVID19 health crisis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-677-cuny-reporting-overtime-related-covid-19State Agencies Bulletin No. 2118
… Background : In any fiscal year in which February 29th falls, the biweekly salary calculation is changed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024State Agencies Bulletin No. 2213
… of the NonLeap Year Factor Change for Fiscal Year 20242025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025State Agencies Bulletin No. 879
… To describe the process of changing bargaining units for affected titles and employees. Affected Employees Payroll Bargaining Unit Code 68 has been established for Annual and Hourly employees who are currently in … any other earnings. OSC Actions OSC has created new codes for the following new data elements: The Payroll Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/879-new-bargaining-unit-and-establishment-new-payroll-bargaining-unit-codesRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… IT assets and are responsible for receiving the IT assets at the School. The Regional Superintendent, IT Director, …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36State Comptroller DiNapoli Releases Municipal & School Audits
… by time records. Except for minor discrepancies, the employee salaries and wages reviewed were accurately paid and …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… When tested, the average wireless internet download speed was 142 Mbps. Greater Amsterdam School District – … fund balance totaled $2.5 million, exceeding the statutory limit by 20 percentage points. Palmyra-Macedon Central School … was 706 Mbps. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… found numerous cases of waste, abuse and in some cases criminal conduct. As a result of these findings and at the … finding $48.4 million in unsupported or inappropriate charges. Investigations related to these audits have resulted in 10 arrests, seven criminal convictions and the recovery of more than $5 million …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesState Comptroller DiNapoli Releases School District Audits
… to officials. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… may have incorrectly received $2,551 in tax reductions. Etna Volunteer Fire Department – Procurement (Tompkins …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0