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Opinion 91-11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- … look to the effect that the local law has on the power of appointment to determine whether there has been any … not be placed on whether we believe one type of power of appointment is generally broader than another but whether an …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
To determine if the Department of States Division of Cemeteries sufficiently monitors notforprofit cemetery corporations to ensure fiscal stability and adequate facility maintenance
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceNon-Revenue Service Vehicles and On-Rail Equipment
… hub at Jamaica to the easternmost tip of Long Island. In support of LIRR’s mission, the Engineering Department … million as of March 15, 2022. LIRR committed $55 million in the 2020-24 Capital Program to construction equipment and … Inventory listing. Maintenance work is done by Track’s 28 in-house mechanics at HSF and on-site in the field. Key …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentState Comptroller DiNapoli Releases Audits
… as required. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0DiNapoli: 23 School Districts Designated in Fiscal Stress
… caused by the onset of the pandemic, the state’s property tax cap will limit levy growth for school districts at 2% next year. The tax cap, which first applied to local governments and school …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressMedicaid Program – Oversight of Social Adult Day Care Programs
… Service Plan. In December 2021, DOH utilized the site name and address provided in network submissions by MLTC … site visits, three MLTCs we reviewed met this threshold on only two of the nine site visits reviewed. While the NYCRR … no updated certificate had been issued. One SADC operating on three floors at a location had, according to the …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsDiNapoli: Fewer School Districts Overriding Tax Cap
The number of school districts overriding New Yorks property tax cap declined by more than half over the past three fiscal years dropping from 44 school districts in 201213 to only 19 in 201415 according to a report issued today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capState Comptroller DiNapoli Releases State Audits
… $7,812 was appropriate and properly supported. Roswell Park Cancer Institute: Security Over Electronic Protected … report issued in July 2015, concluded that the Roswell Park Cancer Institute had established a highly developed …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Audits
… Physician (Follow-Up) (2017-F-2) An initial audit issued in September 2015 found significant issues with medical … taken to implement each of the four recommendations made in the initial audit pending the results of the … Transportation Authority: New York City Transit - Train On-Time Performance (Follow-up) (2017-F-8) A prior …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… reports with the State Comptroller’s Office or the Board in a timely manner. Department of public works (DPW) … 25 payments totaling $77,615 from the bank account. In addition, the Clerk of the Legislature did not audit 26 … exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… who are at or near their anticipated release from parole or confinement. The Act applies to offenders who have … regimen, and are referred to as respondents. Under SIST, Parole Officers closely monitor respondents’ compliance with … conditions of their release. The Act requires Parole Officers to have a minimum number of face-to-face …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentComplaint Processing (Follow-Up)
… against members of the New York City Police Department (NYPD). CCRB has jurisdiction over complaints that allege the … documented basis for the complaints referred to the NYPD and other agencies and for truncated complaints, and if … officials attributed long investigation times in part to NYPD delays in providing information or access to members of …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… eight recommendations made in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as … were to determine whether the owner of a Medicaid eye care provider (Provider) and the owner’s family members … of Interest Department of Health: Medicaid Program - Eye Care Provider and Family Inappropriately Enroll as …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… Services programs for disabled children between the ages of three and five years. During the 2012-13 fiscal year, Kew … Gardens served 103 students. The New York City Department of Education (DoE) refers preschool special education … which the extra compensation was paid; $50,851 in excess retirement plan contributions for five employees; $19,120 in …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Manual. The audit included expenses claimed on TLC’s CFR for the fiscal year ended June 30, 2014, and certain expenses … and make the appropriate adjustments to TLC’s CFRs and reimbursement rates. Work with TLC officials to ensure their compliance with SED’s reimbursement requirements. To TLC: Ensure that costs …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… cards were given to 19 teachers and support staff based on student grades. In addition, the operations manager’s …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Will Save Millions After Audit Uncovers Unnecessary Medicaid Transportation Costs
… transportation program statewide: LogistiCare Solutions LLC and Medical Answering Services LLC. These companies were reimbursed nearly $180 million over …
https://www.osc.ny.gov/press/releases/2017/12/state-will-save-millions-after-audit-uncovers-unnecessary-medicaid-transportation-costsState Comptroller DiNapoli Releases Municipal & School Audits
… the general and highway funds had a total of $8.3 million in unrestricted fund balance. When compared to the general and highway fund appropriations in the town’s 2025 budget, the amount of unrestricted fund … reserve funds. This was 45% more than the $2.2 million in transfers planned, with no indication of the board’s plan …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2186
… a new Tier 6 pension plan. Members of this tier enrolled in a retirement system after March 31, 2012. ( Please see … pensionable salary of all jobs, including salary not in PayServ. Employee Contribution Rates: Wages Contribution … Effective Dates: These updates are effective in Administration paychecks dated January 3, 2024, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andDiNapoli: Former Dannemora Official Charged With Falsifying Time Sheets Attempting to Beef Up Retirement Benefits for Some Correction Officers
… time sheets aiming to allow state correction officers to claim they worked as village employees to secure more … time sheets aiming to allow state correction officers to claim they worked as village employees to secure more …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-former-dannemora-official-charged-falsifying-time-sheets-attempting-beef-retirement-benefits