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Opinion 88-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether 4 Opns St Comp 1948 p 315 File No 3046 reflects the current position of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Child Care Stabilization Grants
… response to the urgent need in the child care sector, the American Rescue Plan Act (ARPA) included approximately $24 …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… provided to Empire Plan members. United contracts with in-network (participating) providers who agree to accept … co-insurance) when they use non-participating providers. In accordance with the Empire Plan’s requirements, when … waives) the member’s out-of-pocket costs, it will result in United making an excessive payment on the claim. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpOversight of Nurse Licensing
… Purpose To determine if the State Education Department (the Department): independently verifies information submitted by nursing license applicants; monitors nurses once they are licensed … To determine if State Education Department independently verifies information …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingHomeless Services Housing Needs Assessment
… Plans are completed timely and if clients are receiving services needed to transition to permanent housing. The audit … Program Homeless shelters across the State provide various services to individuals and families, including the … mental health), treatment for substance abuse, childcare services, and assistance with finding permanent housing. …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentState Agencies Bulletin No. 2409
… Budget Accountability, or One, Big, Beautiful Bill Act (OBBBA), became Public Law 119-21 on July 4, 2025. The OBBBA amends the Internal Revenue Code allowing an income tax deduction of qualified overtime compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2409-reporting-premium-overtime-earningsState Comptroller DiNapoli Releases Municipal Audits
… , Town of Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's fiscal climate, budget … Town of Fulton – Justice Court Operations (Schoharie County) The former justice did not ensure court money was … Town of Thurman Wading River Fire District Warren County and the West Albany Fire District …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… will benefit their long-term profitability.” Two major energy providers, Allete and NorthWestern, agreed to … filed the same shareholder proposal with five other energy companies, which went to a vote and received the … support from fellow shareholders: PPL Corp. (43%), Devon Energy (36%), OGE Energy (29%), Westar Energy (28%) and DTE …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … of $4.4 million per year from 2012-13 through 2014-15. In addition, the board adopted budgets that included about …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsState Police Bulletin No. SP-244
… Association of the New York State Troopers (PBA), provides for an annual hazardous duty payment. These payments, including those for newly eligible employees, will continue even if there is … Leave of Absence/MLL (Mil Lv) on 11/01/2024 are eligible for Hazardous Duty Pay. Employees who otherwise meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-244-2024-hazardous-duty-pay-eligible-employees-state-police-troopers-unitSUNY Bulletin No. SU-196
… for a $500 Service Award to be processed as a lump sum payment. Processing Date Beginning Administration Pay … With Pay at the time of payment) are eligible for the lump sum payment of $500. Part-time employees are eligible to … to basic annual salary are not eligible for the $500 lump sum payment. New Earnings Code OSC has created a new Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-196-500-service-award-part-time-psnu-employees-representedGreat Neck Park District – Capital Assets (2025M-27)
… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record and … 1, 2023 – August 31, 2024 Understanding the Audit Area A park district’s (district’s) capital assets represent a … distribute the procedures to the Board, Superintendent or park supervisors. As a result, the park supervisors tracked …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27DiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… allowed some housing discrimination cases to sit at times for years without resolution, according to an audit released … CCHR uses Dynamics, an electronic case management system, for case tracking and monitoring. Between July 1, 2019 and … with allegations of housing discrimination and found for these cases, CCHR took an average of more than two years …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… state’s strategy for lowering emissions, we have a long road ahead. NYPA needs to look at our recommendations, … emissions and address the climate emergency. The Charge NY program was announced in 2013 as a statewide network of up … five NYPA public charging ports, 1.8% of the total or one port for every 1,189 electric cars. Westchester, where NYPA …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleXI.3 Submission of Purchase Orders – XI. Procurement and Contract Management
… This section outlines the process and documentation requirements for purchase order submittals subject to Office … This section outlines the process and documentation requirements for purchase order submittals subject to OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewState Comptroller DiNapoli Statement on the Enacted Budget
… to federal aid. "Still, there are areas of concern. As in past years, the budget negotiation process was mostly done behind closed doors, leaving the public in the dark about how taxpayer money will be spent. My office … provide a more detailed analysis of the enacted budget in the coming weeks." …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-statement-enacted-budgetContract Submission System Guide for the Office of the Attorney General Users
… Welcome to the New York State Contract Submission System (CSS) The CSS is a secure … which allows State authorities to submit contracts and contract amendments for prior approval or filing to the … The Contract Submission System is a secure application which …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-office-attorney-general-usersDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… New York state’s centralized guidance and oversight of agencies’ use of Artificial Intelligence (AI) is inadequate and creates a risk that the technology … New York states centralized guidance and oversight of agencies use of Artificial Intelligence AI is inadequate …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksXI.4.B Standard Contract Language for Grant Contracts: Fixed Term, Multiyear Contracts and Simplified Renewals – XI. Procurement and Contract Management
… OVERVIEW State agencies can enter into a grant program contract using a fixed term agreement, a … and OSC must approve changes to agency appendices, e.g. Appendix A-1, that affect terms and conditions prior to the contracting agency’s use of the appendix. The documents and appendices for both agreement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4b-standard-contract-language-grant-contracts-fixed-term-multiyear-contracts-and-simplifiedState Agencies Bulletin No. 2257
… Pay, and Command Payment and to provide agencies instructions for submitting payments not processed … Pay and Command Payment and to provide agencies instructions for submitting payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2257-april-2023-and-april-2024-retroactive-increases-premium-overtime