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Comptroller DiNapoli Releases State Audits

… Payments to Federally Qualified Health Centers for Group Therapy Services (2013-S-51) With approval from the federal … Qualified Health Centers (FQHCs) to provide group therapy services, including group therapy provided by clinical social workers, to Medicaid …

https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-audits

DiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19

… its fiscal year on March 31 with a General Fund balance of $7.2 billion, higher than recent projections but a decline of $2.2 billion from the prior fiscal year. For the month of March, tax receipts were $811.7 million above the latest …

https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19

DiNapoli: New York City’s Public Hospitals Need To Do More To Provide Interpretation Services

… hospitals and found several issues, from a failure to connect to interpreters to a lack of adequate records when … they ran into barriers, including 16 calls that failed to connect to an interpreter or provide information. H+H staff … they can call a hired vendor’s help line to get a live operator to assist. An auditor’s test call with H+H …

https://www.osc.ny.gov/press/releases/2025/11/dinapoli-new-york-citys-public-hospitals-need-do-more-provide-interpretation-services

Opinion 90-28

… against a planning board member performing uncompensated work in connection with a matter before the board, the board … compensation, perform percolation tests and other design work for individuals in the community who are subdividing … on the subdivision applications on which he has performed work as an engineer. Article 18 of the General Municipal Law …

https://www.osc.ny.gov/legal-opinions/opinion-90-28

Opinion 90-14

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … the Jewish Reconstructionist Synagogue case, supra , the Court of Appeals considered whether a village board of zoning … costs actually incurred by the board, but not others, the Court of Appeals stated: Put another way, the yardstick by …

https://www.osc.ny.gov/legal-opinions/opinion-90-14

DiNapoli: Potsdam Audit Finds Missing Court Funds

… with one count of grand larceny in the second degree, a class C felony, and one count of falsifying business records in the first degree, a class E felony. “On the surface, the court’s records appeared … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …

https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-funds

Opinion 89-15

… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts (must specify definite sum); Calls for assistance (responsibility for negligence of firemen and … -- Powers and Duties (authority to purchase liability insurance for vehicles owned by the village fire department) …

https://www.osc.ny.gov/legal-opinions/opinion-89-15

Opinion 92-6

… by town officer) GENERAL MUNICIPAL LAW, §§800[2],[3], 801, 803: A clerk in a town highway superintendent's office, whose … the provisions of article 18, General Municipal Law, §803 nonetheless generally requires that the nature and extent … proceedings. Disclosure is not required under section 803 in the case of an interest in a contract which is not …

https://www.osc.ny.gov/legal-opinions/opinion-92-6

Opinion 92-56

… statutes of similar import and character ( People v Bart's Restaurant Corp. , 42 Misc 2d 1093, 249 NYS2d 344; see also …

https://www.osc.ny.gov/legal-opinions/opinion-92-56

Opinion 95-20

… paid in Surrogate's Court proceedings seeking multiple relief) COURTS -- Surrogate's Court (filing fees for proceedings seeking multiple relief) SURROGATE'S COURT PROCEDURE ACT, §2402: Whether a … one filing fee or separate filing fees for each type of relief sought in a single proceeding seeking multiple relief …

https://www.osc.ny.gov/legal-opinions/opinion-95-20

DiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com

… financial information for more than 500 state and local public authorities is now available at Open Book New York … 2007, can be downloaded in an Excel, tsv or csv format. “Public authorities often do business out of the public eye, but they are responsible for overseeing billions …

https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcom

Comptroller DiNapoli Releases Municipal Audits

… an audit of the Town of Cohocton , a budget review for the City of Yonkers and an audit of parkland alienation … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Review (Westchester County) The city’s proposed budget for the school district has a budget gap of $25.8 million. In …

https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1

DiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments

… today announced the arrest of a Georgia resident, Sandra Smith, for allegedly stealing over $450,000 in New York state … Inspector General for their partnership on this matter.” “Smith allegedly stole money that taxpayers and government … the beneficiary’s death was allegedly concealed by Ms. Smith so that she could illegally obtain Social Security …

https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-payments

II.3 Overview – II. New York State Financial Accounting

… The Executive Budget refers to the structure and process of the constitutional system of … for making changes to the current revenue structure and legislation to implement such recommendations. … The Executive Budget refers to the structure and process of the constitutional system of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overview

Reporting Member Contributions – Enhanced Reporting

… file upload process using transaction 3, or through manual reporting . Member contributions are calculated on each … 2013 and is not retroactive.) If you have questions about reporting contributions, use our help desk form (select “Monthly Employer Reporting” from the dropdown). Rev. 10/23 …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributions

New York’s Paid Family Leave Program

At the State of the State address the Governor announced that New York will provide 12 weeks of fully paid parental leave for certain State employees to bond with a newborn adopted or foster child

https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-program

Access to Preschool Special Education Services

… but are not limited to: speech pathology and language therapy, occupational therapy, physical therapy, specialized instruction, parent training, and …

https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-services

Other Bulletin No. 84

… Fund of OSC’s automatic processing of the April 2025 SCF M/C Retroactive Salary Increase and provide instructions for payments not processed automatically. Affected Employees: … a salary increase of three percent (3.00%) for Fiscal Year 2025-2026. The State University Construction Fund’s Board of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-84-april-2025-state-university-construction-fund-scf