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State Comptroller DiNapoli Releases Municipal & School Audits
… district officials did not properly manage fund balance. For the 2021-22 through 2023-24 fiscal years, the district’s … limit. The district did not exceed the statutory limit for the 2024-25 fiscal year primarily due to an unbudgeted … transfer to the capital projects fund. Additionally, for the 2021-22 through 2023-24 fiscal years, the board …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases State Audits
… of Health (DOH): Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up) … Medicaid inappropriately paid 29,289 fee-for-services pharmacy claims totaling $978,251 on behalf of 18,010 Medicaid recipients whose pharmacy benefits were covered by managed care. In a …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… Scarborough, 69, of Queens, New York, was sentenced today to 13 months in prison and two years of supervised release … also ordered that Scarborough pay $54,355 in restitution to New York State and forfeit the same amount to the United States. Scarborough pleaded guilty on May 7, …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsComptroller DiNapoli Releases State Audits
… were proper, what would be considered reasonable amounts for such expenditures, and what documentation would be … about $60,000. Questionable expenses included the costs for special events, memberships and sponsorships. Central New … were proper, what would be considered reasonable amounts for such expenditures, and what documentation would be …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsWall Street Profits Up in 2016
… Securities industry profitability rose sharply in 2016, increasing by 21 percent, while the average bonus paid to employees in New York City’s securities industry increased by 1 percent … Securities industry profitability rose sharply in 2016 increasing by 21 percent while the average bonus paid …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016Opinion 95-5
… System (use of surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of … to pay for the acquisition of telecommunication equipment and costs necessarily incidental thereto. You ask whether a … of its E911 system". Thus, if the county has an excessive amount of surplus, the board must reduce the …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Oversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… health services, receive them through other programs. For 2013 and 2014, DCS claimed about $2.9 million in expenses … million in expenses to provide an average of 241 beds, for a total of $6.3 million in Program expenses claimed by the DePaul Group for both direct Program services and indirect administration …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesOversight of New York State Forest Tax Programs
… those properties through July 2021. About the Program New York State’s land area of 30.2 million acres comprises almost … forest products (e.g., timber), jobs, scenic beauty, and outdoor recreation opportunities. Of the 19 million acres, …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsState Agencies Bulletin No. 2018
… purpose of this bulletin is to provide agency instructions for processing the April 2022 Longevity Payment for Long-Term Seasonal Employees. Affected Employees: … be granted. Effective Dates: Payments may be submitted for Institution Extra Lag paychecks dated 05/05/2022 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesHenderson Fire District – Financial Activities (2025M-67)
… reports. The District’s five-member Board is responsible for the general management and control of the District’s … as the District’s chief fiscal officer and is responsible for receiving and disbursing District funds, maintaining … received reliable information to make informed decisions for the District. In addition, a lack of adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67State Comptroller DiNapoli Releases Audits
… Department of Health: Medicaid Program – Improper Payments for Brand Name Drugs (2020-S-62) The audit identified $1.1 million in Medicaid overpayments for brand name prescription drugs where generic drugs were … cost avoidance associated with 27,455 Medicaid fee-for-service claims for drugs that appear to be generic but …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2444
… Big, Beautiful Bill Act (OBBBA), became Public Law 119-21 on July 4, 2025. The OBBBA amends the Internal Revenue Code … the individual. For further information please see the IRS News Release “ Treasury, IRS provide guidance for individuals …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2444-newly-created-process-report-flsa-compensatory-time-earned-lieuOpinion 98-12
… all funds raised or collected by the authorities in a city for school purposes or to be used by the board of education for any purpose authorized in this chapter, or any other … to a city and received from any source whatsoever for similar purposes, shall be paid into the treasury of such …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Calculating Days Worked – Legacy Reporting
… bereavement leave, holidays or time off in lieu of payment for overtime. If a member has reportable salary but no days … during the report period. The total number of hours worked for the month is: (22 days) × (4 hours per day) = 88 hours … Employers (e.g., Libraries and Authorities) . For ten-month employees, determining the number of days to …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… Westchester) and four VAs (Buffalo Urban League, Cayuga Home, House of the Good Shepherd and Kidspeace) to visit and … 135 days after placement, neither of which occurred in the home. Auditors also found no record of monthly contacts with … the parent for two of 11 months reviewed. Finally, the home certification/approval file lacked evidence that two …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightDiNapoli Announces Latest Fiscal Stress Scores
… local governments’ financial health,” said DiNapoli. “For those in fiscal stress, effective long-term planning is critical for charting a better path. These municipalities should use … stress” in this scoring round are in the same category for the second year in a row. They are: the large downstate …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresAbout the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… When does the governing board adopt a Standard Work Day and Reporting Resolution for Elected and Appointed … When does the governing board adopt a Standard Work Day and Reporting Resolution for Elected and Appointed … and appointed officials paid on a per diem basis often work an inconsistent number of days from pay period to pay …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 98-17
… employees of the housing authority and to be held liable for the costs incurred under section 18. You ask whether a … section upon its employees, and (ii) to be held liable for the costs incurred under these provisions; or (b) where the governing body of a municipality, for whose benefit the public entity has been established , …
https://www.osc.ny.gov/legal-opinions/opinion-98-17DiNapoli Finds Major Problems with Rochester School District Payments
… mistakes and their potential total dollar value is cause for significant concern. The district has not implemented the … 6,978 employees. The district's budgeted appropriations for the 2016-17 fiscal year are approximately $865 million, … Payroll payments totaled approximately $640.4 million for the district's 2014-15 and 2015-16 fiscal years. …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsNew York’s Economy and Finances in the COVID-19 Era (May 13, 2021)
… signed in March 2021, authorized economic impact payments for individuals and families. These payments, sometimes … like groceries and household expenses . Eligibility for the checks varied under each package, but the payments … eligible individuals received $1,200 payments ($2,400 for married couples) and those with children received an …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021