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State Comptroller DiNapoli Releases Audits
… not yet developed a written, comprehensive statewide plan for implementing the program. In a follow up, auditors found … $2.6 million in inappropriate payments made to providers for evaluation and management services for surgery patients … claimed for state reimbursement including $122,966 in salary costs that were improperly charged directly to the …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsOpinion 2003-7
… and other recreational purposes, may be expended to pay reasonable and necessary preliminary costs, such as engineering and legal expenses, directly related to, and necessary to proceed with, an improvement to park land. Such moneys …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 89-62
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the secretary of the fire district at least ten days prior to the date of such fire district elections and in addition … in addition provide proper blank spaces for each office to be filled at such election. If any such resolution shall …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to finance purchase of emergency communication system) COUNTY LAW, §§301(8), 307: Surplus surcharge revenues …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 91-56
… (as including accounts payable and contractual obligations for purposes of termination of a public authority) PUBLIC … subdivision thereof shall not be deemed a liability for the purposes of this section. (emphasis added) The … to the Authority. The term "liabilities" is not defined for purposes of section 2828. "Liability", however, is a …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 90-62
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … perform duties) PUBLIC OFFICERS LAW, §§30, 36; TOWN LAW, §32: An elected town superintendent of highways who is … in office (17 Opns St Comp, 1961, p 448; cf . Town Law, §32[2], providing that a deputy town superintendent of …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 96-16
… all the property and facilities of a town water district for the construction of a new town hall. This is in response … whether the town may use the excess proceeds from the sale for the construction of a new town hall if the town board … whether special legislation is necessary to use the moneys for that purpose. Section 198(12)(b) of article 12 of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 95-9
… must be credited under a service award program for each calendar year after the establishment of the program in which …
https://www.osc.ny.gov/legal-opinions/opinion-95-9State Agencies Bulletin No. 2104
… (Internal Revenue Service) tax withholding requirements for 2023 and other tax related topics. Affected Employees: … PayServ with the new Federal and New York tax requirements for 2023. OSC continues to use the Percentage Method on an Annual payroll period for income tax withholding purposes. Agency Actions: Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023State Agencies Bulletin No. 1910
… 04/01/2021 (Administration) increasing the LOC amount for BU 01 from $3,507 to $3,577 and BU 21 from $1,756 to $1,791 for the locations of NYC, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1910-april-2021-increase-location-pay-downstate-adjustment-and-location-payDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… and an established system of proactive infection control for facilities prior to the pandemic, it could have helped … determined the data sets matched, which was not the case for nearly the entire scope of the initial audit. However, … Outbreak Reporting Application (NORA) and maintain support for data submitted on Health Electronic Response Data System …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… to the city’s peak in 2015. There are still many barriers for individuals who come to the U.S. looking for work and a better life. Federal immigration policy must … but in late 2017, the federal government ended the program for people coming to the U.S. from El Salvador, Haiti, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… Sharon Gardner, the former Director of Food Services for the Hempstead Union Free School District (“HUFSD”), … announcement was made jointly with United States Attorney for the Eastern District of New York Breon Peace; Assistant … Anne Donnelly, the FBI, the IRS and the Inspectors General for the Departments of Agriculture and Education for their …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Auditors reviewed the district’s general fund budgets for the 2012-13 through 2014-15 fiscal years and found that … expenditures were less than the budgeted appropriations for each fiscal year. The board overestimated expenditures by …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-658
… of this bulletin is to explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. … New York and the District Council 37, AFSCME, AFL-CIO for retroactive increases for employees in the title of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-658-cuny-retroactive-salary-rate-increases-locksmithsClimate Act Goals – Planning, Procurements, and Progress Tracking
… (Climate Act) goals, followed proper procurement practices for projects designed to reach the goals, and appropriately … covered the period from January 2016 through October 2023 for PSC. The audit covered the period from January 2016 … efforts and costs of the transition to renewable energy increases the risk that Climate Act goals will not be met …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingState Agencies Bulletin No. 2001
… (Internal Revenue Service) tax withholding requirements for 2022 and other tax related topics. Affected Employees … PayServ with the new Federal and New York tax requirements for 2022. OSC continues to use the Percentage Method on an Annual payroll period for income tax withholding purposes. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022DiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… hit household budgets in New York City hard, with price increases outpacing income growth,” DiNapoli said. “Food … largest share (12.9%) of overall annual household spending for the average household, or about $9,664, in 2022-23, … conflict, after years of relatively small price increases at about 2% annually. The food price index in the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… Transportation Authority (MTA). The MTA is responsible for developing and implementing a unified mass transportation policy for New York City, Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester counties for the benefit of the people of the State of New York. …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followCUNY Bulletin No. CU-440
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee Increase. Affected … to the Payroll Deduction mailbox. … To notify agencies of an automatic Dues and Agency Shop Fee Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-440-service-employees-international-union-seiu-local-300-dues