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State Comptroller DiNapoli Releases School Audits
… the following school audits were issued. Amani Public Charter School – Purchasing and Claims Approval (Westchester … IT assets were not recorded or available. Truxton Academy Charter School – Tuition Billing and Collections (Cortland …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsOpinion 90-54
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement … Retirement Systems constitute marital property subject to the equitable distribution provisions of the Domestic … of the Retirement and Social Security Law provide that the right of a person to a pension shall not be assignable. …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2006-8
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … policy (see, e.g., Board of Education v Assoc. Teachers of Huntington , 30 NY2d 122, 331 NYS2d 17; Board of Education v … upon termination of service … as authorized by ordinance, local law, or collective bargaining agreement … for which …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8DiNapoli Report Finds Medicaid Costs for Treating Asthma Rising
… for medical costs and lost productivity, according to a report released today by State Comptroller Thomas P. … Bronx and four upstate counties, according to DiNapoli's report. SFY 2012-13 Recipients Prevalence Rate Schenectady … public asthma programs to those most in need, DiNapoli's report concludes. Declines in asthma-related deaths and …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-report-finds-medicaid-costs-treating-asthma-risingOpinion 89-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Construction Contracts -- (propriety of … Whether a conflict of interest exists involving a fire district contract …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 92-3
… engineer as creditor of planning board chairman) ZONING AND PLANNING -- Planning Boards (consulting engineer …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 92-57
… opinion. SEWER RENTS -- Interest and Penalties (by State to village) STATE COMPTROLLER -- Approval By (for contracts for water and sewer services from village) VILLAGES -- Powers and Duties (need for contract to provide water and sewer services to State) WATER RENTS -- Interest …
https://www.osc.ny.gov/legal-opinions/opinion-92-57DiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… federal support lose health insurance, while reimbursement rates for health care programs are cut by Washington, making … H+H receives,” DiNapoli said. “Cuts in reimbursement rates and payment delays across Medicaid, the state’s … institution, including Medicaid and Medicare reimbursement rates that don’t cover costs for low-income patients. In FY …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingState Public Health Emergency Medical Stockpile
… and whether DOH and OGS have managed and maintained—in functioning condition—the inventory of the State’s medical … health emergencies and ensuring emergency plans work in drills, exercises, and real life, such as during the … of this audit, we concentrated on DME that was necessary in response to the COVID-19 public health emergency, such as …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileOpinion 2000-5
… the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway … (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY … removal may not be paid into a snow and ice removal and road repair reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5DiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… inclusion (DEI) issues. “We encourage the Fund’s portfolio companies to ensure diversity, equity and inclusion … their businesses not just because it is the right thing to do, but because they will be better positioned to prosper in … civil rights, racial equity, diversity and inclusion, and how these affect the company’s business. Last year, the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesDiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… Financial relief has been slow to reach New York’s pandemic-hit renters because of poor management by … the Office of Temporary and Disability Assistance (OTDA) in implementing the state’s Emergency Rental Assistance Program (ERAP), according to a new report …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… The COVID-19 pandemic has widened the achievement gap that exists for students across the nation. Unprecedented federal funding … The COVID19 pandemic has widened the achievement gap that exists for students across the nation …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapXII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… and Policies: The purpose of this section is to remind Business Units to verify vendor qualifications prior to … within New York State; required to be insured to do business in New York State; and/or required by the contract … Department of State is responsible for the licensure, registration and/or regulation of many other professions, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsXVI.4.A Cash and Investments – XVI. Financial Reporting
… institutions. The State maintains approximately 3,000 bank accounts for various purposes at locations throughout … of external investment pools, money market funds, bond mutual funds, and other pooled investments of fixed-income … above. Investments in external investment pools, open-end mutual funds, and securities underlying reverse repurchase …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsDiNapoli: Wall St. Profits Soared in First Half of 2020
… pretax profits reach $27.6 billion in the first six months of 2020, an 82 percent increase over the same period last … annual report on Wall St.’s performance . “An injection of federal stimulus money, plummeting interest rates and … the securities industry provides an outsized source of revenue, but the rising profits on Wall Street are …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020State Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… for the remainder of the current fiscal year and for the next fiscal year. Based on information as of March 13, 2020, … deteriorating conditions and the potential likelihood of a deep recession in the coming fiscal year, one alternative …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… or estate in a lump sum. Initial value is an actuarial term for the value of your retirement benefit at the time of … first $50,000 of this benefit is paid in the form of group term life insurance that, under present rules, is exempt from …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Opinion 91-13*
… has an executory clause making the municipal corporation's obligation contingent on annual appropriations, although it … the municipal corporation; (2) the municipal corporation's Industrial Development Agency (IDA); (3) a not-for-profit … of five years, but it would also have fully recovered the cost of the improvement, the profit on the construction and a …
https://www.osc.ny.gov/legal-opinions/opinion-91-13State Agencies Bulletin No. 2061
… The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2016, 2017, 2018, 2019, … and increase to 25 year longevity pay upon the employee’s return from leave. Employees Terminated via Discipline … the following: Code Description 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2061-security-supervisors-unit-april-2016-2017-2018-2019-2020-2021-and-2022