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State Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… of some good fortune and more proactive planning, but it can do more to prepare for ongoing uncertainty and boost its … vacancies at major agencies , both opportunities I have highlighted in recent months. Stronger than projected … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2012. Background Kew Gardens is a Queens, New York-based for-profit organization that is authorized by SED to operate Preschool Special Education …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualPayroll Improvement Project Bulletin No. PIP-010
… enrollment: Plan Type (new values) Deduction Begin Date Election Date Coverage Election – Elect, Waive, or Terminate Registration Number Benefit Plan (new values) Election Options - Option Code Election Options - Percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92Opinion 95-3
… restaurant meals, hotel room occupancy, amusement admissions or any combination thereof, the county tax on the … restaurant meals, hotel room occupancy and amusement admissions. In view of the sales taxes imposed by the cities, … restaurant meals, hotel room occupancy, amusement admissions, or any combination thereof (Tax Law, §1210[b][1]; …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Comptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… committee for personal benefit. Mr. Thomas was arrested on a felony complaint this morning after an investigation … lied about it in his filings. Public corruption strikes at the very heart of our democracy, and we’re committed to … campaign committee, the Friends of Richard Thomas (“FORT”). After winning the mayoral election, Thomas …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… a Business Unit receives a paper invoice from a vendor for goods or services provided based on a purchase order, the … used to make the purchase into the PO Number field, and (2) the Business Unit that made the purchase into the PO Unit … the seller is responsible for paying shipping costs (FOB destination). Though generally exempt from payment of …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… to buy local and track how much the state was spending on food," DiNapoli said. "My auditors found the implementation … put in place since our audit began, New York farmers and food producers could see increased business from the state." … guidelines, and provide training on New York state food purchasing to agency personnel. OGS is also responsible …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersBaker Victory Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Baker Victory Services (Baker Victory) on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… tested. There is not a high risk that a significant number of students certified for TAP are in fact not eligible for … established at Capital One Bank and were not on the MTA's list of authorized bank accounts. As of Feb. 29, 2012, these … Health Insurance Program, Selected Payments for Special Items for the Period July 1, 2012 through Dec. 31, 2012 …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Adaptive Solutions Multi Services, PLLC … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… Fiscal Stress Monitoring System has designated 44 municipalities across the state as fiscally stressed , this … stability of local governments and has identified 70 municipalities in fiscal stress at least once during this … York’s cities,” said DiNapoli. “While it is clear that our municipalities continue to struggle with balancing revenues …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… The Metropolitan Transportation Authority’s (MTA) proposal to reduce budget gaps through 2028 by an average of $915 million annually by paying down debt raises questions on how it will find additional savings and revenue to fund … The Metropolitan Transportation Authoritys MTA proposal to reduce budget gaps through 2028 by an average of $915 …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropState Comptroller DiNapoli Releases Audits
… impact their educational growth. Furthermore, for certain school districts, non-compliance has been a persistent … education services, including the timeliness of arranging placement and starting services, is critical to ensure that … DOE did not arrange their placement within the required 60 school days, taking in some cases an average of 108 school …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsOpinion 99-12
… extend) TOWN LAW, §§206, 206-a: Subject to public hearing and permissive referendum requirements, a town, in connection … may determine to spread the cost of all existing and future debt of the district over the entire district, … district and its extensions may be charged to the entire area of the districts and extensions. Similarly, you inquire …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 88-74
… in the Vietnam War. You ask if, in our opinion, it is legal for municipalities to contribute to the monument fund. … Whether it is legal for municipalities to contribute to a monument fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Unified Court System Bulletin No. UCS-339
… payment of the 2024 Judicial Longevity Payment (JLP) and to provide instructions for payments not processed … Graded Non-Judicial Employees Bargaining Unit 86, 88, and CT Background: Chapter 1 of the Laws of 2023, which … the Unified Court System of the State of New York (UCS) and the Civil Service Employees Association (CSEA – BU 87), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-paymentState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. City University of New York (CUNY): Time and Attendance Practices for Public … the issues identified in the initial report. Department of Health (DOH) Medicaid Program: Improper Fee-for-Service … that should have been covered by managed care plans. Many of the improper payments identified were for newborn-related …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… partially implemented, and three were not implemented. CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate … prescription drug coverage under Empire Plan Medicare Rx. CVS Caremark, which contracted with Civil Service to administer …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… and making unsupported disbursements between her three bank accounts. The Clerk worked for the Town from 2014 to … deposits totaling $14,232 were made into the Clerk’s three bank accounts. While we could not determine the source of the … remittances made to the Supervisor from the clerk bank account were not for the appropriate amounts. For 31 of …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92