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State Agencies Bulletin No. 2322
… processing of the April 2025 increases to Location Pay and Location Mid-Hudson pay, Facility Security Pay, Hazardous Duty Pay, Expanded Duty … processing of the April 2025 increases to Location Pay and Location MidHudson pay Facility Security Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityDiNapoli: Former Riverside Treasurer Embezzles $80K
… extra pay, pocketing cash and using the village’s credit card for personal purchases, according to an audit released … and landfill fees. Johnson also used the village credit card to make $5,000 in personal purchases for items such as … the water and sewer accounts; Adopt a comprehensive credit card policy and review and update the policy annually; and …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kSchool Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… complete report – pdf] We also issued individual reports for the following municipalities: Bayport Blue Point Union … York State (NYS) Department of Health’s (DOH) Lead Testing in School Drinking Water Guidance Manual (DOH guidance), we … all required potable water outlets for lead contamination in Cycle Two, Only one developed and maintained a complete …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2State Will Save Millions After Audit Uncovers Unnecessary Medicaid Transportation Costs
… save $7.6 million over the next five years as the result of actions taken by the state Department of Health (DOH) after an audit found it had incorrectly paid … State Comptroller Thomas P. DiNapoli. "Thanks to the work of my auditors, the state has tightened oversight of this …
https://www.osc.ny.gov/press/releases/2017/12/state-will-save-millions-after-audit-uncovers-unnecessary-medicaid-transportation-costsOpinion 92-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Justice …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 92-49
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION - Recreational Trail (as … Whether the proposed recreational trail would constitute a park for …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 92-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the village may enter into a contract to provide at the expense of the private owners a village employee to …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 93-15
… -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN LAW, §123: Neither the … of trustees nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to annually … of trustees or the separate treasurer of a town public library is required to annually account to, and submit its …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 95-17
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 95-15
… correction of an error on a tax roll or a court ordered assessment reduction may not recover from the school district … (Real Property Tax Law, §550 et seq .) or a court ordered assessment reduction (Real Property Tax Law, §700 et seq .) … as assessed on the appropriate city, town and county assessment roll or portion thereof (see Real Property Tax …
https://www.osc.ny.gov/legal-opinions/opinion-95-15DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… them.” The city projects budget gaps of $1.5 billion in FY 2017 and $1.9 billion in FY 2018, which are smaller than projected one year ago. … which could be used to help close the budget gaps. In FY 2015, tax collections reached a record $51.7 billion, …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthState Comptroller DiNapoli Statement on Enacted State Budget
… housing and clean water projects, as well as important criminal justice reforms and other programs to help New … housing and clean water projects as well as important criminal justice reforms and other programs to help New …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetOtisco Fire District – Financial Activities (2025M-42)
… Treasurer ensure collections were recorded and deposited in a timely manner, disbursements were properly authorized … and providing periodic financial reports to the Board. In order to ensure financial activities are properly managed, … ensure collections are accurately recorded and deposited in a timely manner, disbursements are properly supported and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Opinion 91-31
… to incur the service and expense necessary in the suppression of rabies. In previous opinions, we have … officer to incur the service and expenses necessary in the suppression of rabies remains applicable until it is …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… of Operations supervise the special project managers, for the respective middle or elementary school, who can order IT assets and are responsible for receiving the IT assets at the School. The Regional … complete, accurate and detailed inventory records for all IT assets. The Regional Superintendent, IT Director, …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… Fire Department Company Number 1, Inc. (Department) Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – April … financial activities. The Treasurer maintains custody of, deposits and disburses all Department funds. An …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… Comptroller Thomas P. DiNapoli has identified $32,271 in unallowable expenses and $489,616 in questionable costs that were paid by the state Office of … examined Rehabilitation Support Services Inc. (RSS) which, in 2014, claimed nearly $7.8 million in expenses to provide …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… transparency both in process and content. “The creation of a paid family leave program and increases in the state minimum wage will help distribute the benefits of economic growth more broadly among New Yorkers, while the … sound, there are open questions regarding the use of lump sum appropriations and whether future spending will …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andDiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… killed when she was pushed in front of a subway train by a man with a history of mental illness and hospitalizations. …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawDiNapoli Report Highlights MTA's Significant Needs
… Transportation Authority’s (MTA) latest 20-Year Needs Assessment, reviews the depth of work needed to upgrade New … the MTA is going to pay for them.” The MTA’s 20-Year Needs Assessment is intended to provide a comprehensive view of the … which has funding constraints. In its October 2023 Needs Assessment (2025-2044) Report, the MTA's first since 2013, it …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needs