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Opinion 93-13
… the purpose of charging road patrol services only to that area. You ask whether a county containing several towns and … charge-back system is that the sheriff patrols only in the area of the county outside of the city. County Law, §650(1) … Town of Esopus , 152 AD2d 39, 547 NYS2d 953 lv den 76 NY2d 701, 558 NYS2d 891; see also NY Const, art IX, §1[g]). …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Oversight of Resident Care-Related Medical Equipment in Nursing Homes
… for Medicare & Medicaid Services (CMS), in monitoring quality of care in nursing homes. The Division is responsible … regulations designed to optimize the health, safety, and quality of life for the approximately 117,000 people living … Certification surveys, which include both Standard Health (quality of care) and Life Safety Code (LSC) (fire and safety) …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesCUNY Bulletin No. CU-865
… Purpose: The purpose of this bulletin is to inform CUNY agencies of the new process to report FLSA compensatory time an employee earned in lieu … W-2, Form 1099, or other specified statement furnished to the individual. For further information please see the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-865-reporting-cuny-flsa-compensatory-time-earned-lieu-overtimeState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … of Cato – Water Financial Operations (Cayuga County) The board and officials did not effectively manage the financial operations of the water fund, establish …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Audits
… State Education Department: Headstart of Rockland Inc. (HSOR): Compliance with the Reimbursable Cost Manual … with disabilities who are between three and five years of age. For the fiscal year ended June 30, 2015, auditors … disabilities who are between three and five years of age. For the fiscal year ended June 30, 2015, auditors …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1911
… instructions for processing payments related to COVID-19 vaccine activities and to inform agencies of new Time Entry … Employees who perform activities related to the COVID-19 vaccine effort, including vaccine hotline, and administration (Point of Dispensing/POD) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortOpinion 90-23
… NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, … 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their constitutional … does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 91-5
… (payment of on town obligations in coterminous town-village) CONSTITUTIONAL LAW -- Debt Limit (calculation for a coterminous town- village) TOWNS -- Coterminous Town-Village (authority of town to issue debt after incorporation … a town may issue indebtedness after the incorporation of a village which is coterminous with the town You also ask what …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 93-24
… Firefighters' Benefit Law, §§3[3], 5[1][p]). This express exclusion suggests that the Legislature does not …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Payroll Improvement Project Bulletin No. PIP-014
… the Payroll Retirement mailbox. Please reference Bulletin PIP-014 in the Subject line of the email. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… The long-term decline in the number of individuals in state prisons has led to a … (40.2 years). One contributing factor is that a greater number of older incarcerated individuals are meeting their … population and more than 90% of its overall decline. The number of incarcerated people between the ages of 50 to 59 …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationState Agencies Bulletin No. 2444.1
… Status: Clarifying information was added to Agency Actions explaining that all other payment procedures remain the same and Earnings Code CN3 is strictly for reporting … Supersedes Payroll Bulletin 2444 Purpose: The purpose of this bulletin is to inform agencies of the new process to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24441-newly-created-process-report-flsa-compensatory-time-earned-lieuComptroller DiNapoli Releases State Audits
… to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (2013-S-57) Medicaid made $12,378,309 in overpayments for low birth weight payments that did not meet the necessary requirements. … paid one managed care organization $99,044 for a low birth weight payment based on a reported newborn birth weight of …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsChild Care Stabilization Grants
… Objective To determine whether the Office of Children and Family … has established and maintained adequate internal controls to enable it to oversee and monitor child care stabilization … to ensure proper use of child care stabilization grant funds; and to determine whether the grants met their intended …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsOversight and Monitoring of the Universal Pre-Kindergarten Program
… adequacy of the New York City Department of Education’s (DOE) monitoring of Universal Pre-Kindergarten (UPK) programs’ … 2018 to verify information subsequently provided by the DOE. About the Program The UPK program was established … expanded UPK program is administered and overseen by the DOE’s Division of Early Childhood Education (DECE), which …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programTown of Lewis – Records and Reports (2025M-17)
… accounting records and reports? Audit Period January 1, 2023 – November 30, 2024 Understanding the Program The … fund, highway fund and water district as of December 31, 2023 and November 30, 2024, and determined that 12 accounts … totaling $50,038 for New York State and Local Employees’ Retirement System (NYSLRS) contributions and workers’ …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17State Comptroller DiNapoli Releases Municipal & School Audits
… the appropriations for the Cherry Valley Community Health Center. Although all other significant revenues and … 2026 preliminary budget includes an estimate for health center appropriations of $495,000 in the general fund. Auditors’ projection of health center expenditures for 2025 is approximately $1 million. The …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… of Health (DOH) improperly paid Medicaid managed care premiums on behalf of members who resided outside of New … of the State’s Medicaid members are enrolled in managed care plans, which are responsible for ensuring members have access to a range of health care services and reimbursing providers for those services. …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… New York state is facing signs of increasing fiscal challenges, including lower revenue targets and possible federal budget and tax changes, according to a report on the state's Enacted Budget Financial Plan issued today by New … New York state is facing signs of increasing fiscal challenges including lower revenue …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksDiNapoli Releases Analysis of Revised Executive Budget
… $175.1 billion State Fiscal Year (SFY) 2019-20 Executive Budget advances several measures to reduce the financial … month of January were $2.3 billion below the Division of Budget’s (DOB) initial Executive Budget projections. DOB has reduced estimates of tax receipts …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budget