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Compliance With Freedom of Information Law Requirements
… Objectives To determine if the Department of Transportation (DOT) has policies, … its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in compliance with its … environmentally sound transportation system. It has a main office located in Albany and 11 regional offices throughout …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… Objective To determine whether Medicaid and Essential Plan enrollments … between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsState Agencies Bulletin No. 2067
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2020, 2021, and 2022 Retroactive Increases to Location Pay and Location Mid-Hudson Pay and provide … Supervisors Unit (SSPU) provides for retroactive increases to Location Pay and Location Mid-Hudson Pay for 2020, 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2067-april-2020-2021-and-2022-retroactive-increases-location-pay-andTown of Sherburne – Budgeting (2025M-3)
… [read complete report - pdf] Audit Objective Did the Town of Sherburne (Town) Board (Board) develop realistic … the Program A realistic budget begins with sound estimates and well-supported budgetary assumptions. Budgets should be …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… to take advantage of all the financial tools and guidance my office has to offer to help them strengthen their finances …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-year2021 Average Estimated Costs For County And Town Special Improvement Districts
The Comptroller’s approval is required if debt is proposed to be issued by a town or county and the “cost of the district or extension” to “typical property” or, if different, “typical one or two family home” as stated in the notice of hearing, is above the average est. cost thresholds listed below.
https://www.osc.ny.gov/files/local-government/required-reporting/2021/pdf/2021-average-estimated-costs-for-county-and-town-special-improvement-districts.pdfDiNapoli: Wall Street Bonuses Slip From 2006 Record
… DiNapoli noted that bonuses have historically declined at a slower rate than profits because Wall Street firms use …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordDiNapoli: Former Riverside Village Clerk Pleads Guilty in $50,000 Theft
Former Riverside clerktreasurer Kristina Johnson will do jail time and pay $50000 in restitution after admitting Friday to repeatedly pilfering village coffers to pay for white water rafting and dating through Matchcom State Comptroller Thomas P DiNapoli announced today
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-riverside-village-clerk-pleads-guilty-50000-theftDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… down debt from past projects and cover the operating costs for state agencies, according to a report by New York State … shows the problems have gotten worse. DHBTF spending for capital projects declined between state fiscal year (SFY) … aside to build or repair roads and bridges is being used for new capital projects by the state,” DiNapoli said. “It is …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… This account code is used for both the withholding and release of monies to the payee. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
New York ranks seventh among all the states in the percentage of adults who are experiencing food scarcity at 14 percent compared to the 11 percent national rate according to the US Census Bureaus latest Household Pulse survey
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021Comptroller DiNapoli Statement on the Passing of Alfred DelBello
… When New Yorkers chose Al DelBello to represent them as the Mayor of Yonkers, as Westchester … Governor, he returned their trust with dedication to public service that helped improve their lives. Over the years, I have been fortunate to have enjoyed his friendship and benefitted from his …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-statement-passing-alfred-delbelloOpinion 90-15
… of deputy town police commissioner) TOWN LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, … of deputy positions for various town offices; also see Public Officers Law, §9, which does not authorize the … St Comp No. 86-70, p 109). Nothing in the Town Law or the Public Officers Law suggests that a deputy must serve without …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 88-53
… for working vacations from calculation of final average salary) RETIREMENT AND SOCIAL SECURITY LAW, §§302(9)(d), 431: … includable in the calculation of one year final average salary. You ask whether compensation paid to police officers … agreement indicate that a purpose for the benefit is to increase the member's final average salary. Common examples …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 89-2
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. HEALTH AND HEALTH SERVICES - Municipal Nursing Homes (participation … Purchases made pursuant to such programs are exempt from statutory competitive bidding requirements. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Opinion 88-64
… of such an arrangement. Municipal housing authorities are public corporations established by the State Legislature … to provide its employees with health and dental benefits, we consider first the authority for a municipal housing … plan or pursuant to a collective bargaining agreement, we note that Public Housing Law, §32(1) provides that a …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Audit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… for business, it should have clear objectives and show the public actual results,” DiNapoli said. “ESDC’s attempts to …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractPublic Health – 2023 Financial Condition Report
… State Medicaid spending by an estimated $3.7 billion and local Medicaid spending by $789 million in SFY 2022-23. … expects enrollment to decline to 6.9 million by March 2024 and to 6.6 million by March 2025. Children and adults represented 74.7 percent of all average monthly …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthDiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… this effort identified, disrupted, and dismantled criminal activity that affected every citizen and taxpayer of New York state.” “The disruption of this criminal behavior and associated kickbacks for fraudulent … involving extensive surveillance and the execution of a search warrant on company headquarters. These are the first …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-schemeSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… 31, 2019, St. Mary’s reported approximately $12 million in reimbursable costs for the SED preschool cost-based … years ended December 31, 2019, we identified $257,142 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as follows: $150,752 in …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manual