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Comptroller DiNapoli Releases State Audits
… certain types of discretionary expenses were proper, what would be considered reasonable amounts for such expenditures, and what documentation would be required to demonstrate that … ten discretionary payments totaling $14,814 as it is unclear how the authority determined the reasonableness of …
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 … P. DiNapoli. "Wall Street profits bounced back strongly in 2016. Lower costs more than made up for the continued decline … of industry profitability, totaled $17.3 billion in 2016, the highest level in four years. This is an increase of …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016Opinion 95-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency … surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of emergency … to County Law, article 6 may be used to pay debt service on serial bonds to the extent that the proceeds of those …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Oversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… of Mental Health (OMH) is ensuring that DePaul Group, Inc. and its affiliates, DePaul Community Services, Inc. (DCS) and Living Opportunities of DePaul, Inc. (LOD), expended funds appropriately and provided the … the Office of Mental Health OMH is ensuring that DePaul Group Inc and its affiliates DePaul Community Services Inc …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesState Agencies Bulletin No. 2018
… become eligible for the payment if they return to the payroll in a seasonal hourly position within the fiscal year. … (Deptid 49xxx) Or the date the employee returned to the payroll in an eligible seasonal position OT Eff Date: Same as … calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board > …
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)
… The Board did not adequately monitor financial activities or ensure the Treasurer maintained appropriate records and … and inaccurate records and that funds could be lost or misappropriated without detection. We determined the … of all funds received and disbursed during the month or balance sheet reports. Additionally, the Treasurer began …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67State Agencies Bulletin No. 2444
… effective for accruals charged in checks dated January 1, 2026, through December 31, 2028. Eligibility Criteria: … accruals for time worked between 37.5 and 40 hours: In a Calendar Year 2025 paycheck, an eligible employee who works … worked 40 hours. They received 2.5 hours of accruals. In a Calendar Year 2026 paycheck, these accruals are charged in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2444-newly-created-process-report-flsa-compensatory-time-earned-lieuOpinion 98-12
… , 169 Misc 338, 7 NYS2d 14 [board of education is department of city government]), we believe that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general … in the city's general fund constitute "moneys" within the meaning of section 9-a and may be temporarily advanced to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Calculating Days Worked – Legacy Reporting
… In the simplest of terms, to calculate the number of days worked, first determine the number of hours worked and then divide those hours by the SWD. … Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… The state Office of Children and Family Services (OCFS) could not show that caseworkers contacted … P. DiNapoli. "The state Office of Children and Family Services is responsible for the well-being of one of the most … be improved." OCFS regulates and supervises child welfare services, including foster care and adoption, through its …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightAbout the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… in our county receive compensation from us, but they get paid by the respective towns in the county, as well. Do … in our county receive compensation from us, but they get paid by the respective towns in the county, as well. Do … calls totals 100. Divide the 100 hours by 20 calls to get an average of five hours per call. If the Coroner then …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 98-17
… PUBLIC HOUSING AUTHORITIES -- Officers and Employees (defense and indemnification by municipality) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and indemnification by municipality of employees of a … Law, §18[1][a][i]) and a public authority, commission, agency, public benefit corporation or any other separate …
https://www.osc.ny.gov/legal-opinions/opinion-98-17DiNapoli Finds Major Problems with Rochester School District Payments
… The Rochester City School District's payroll processes are … that are costing taxpayers, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors also … problems with how the district managed its purchases. "The Rochester City School District needs to substantially …
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)
… available to individuals with incomes up to $75,000 and married couples with incomes up to $150,000. The U.S. … eligible individuals received $1,200 payments ($2,400 for married couples) and those with children received an … under CRTR were limited to $600 per individual ($1,200 for married couples) and $600 per qualifying child; as a result, …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021Jackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Jackson Child Development Center, Inc. (JCDC) on its … entity’s Universal Pre-K (UPK) program. This affiliate—Jackson Children Services (JCS), a for-profit related-party … To determine whether the costs reported by Jackson Child Development Center Inc JCDC on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualEnforcement of the Mitchell-Lama Surcharge Provisions
… if surcharges are being properly assessed at Mitchell-Lama housing developments supervised by Homes and Community Renewal’s Division of Housing and Community Renewal (DHCR). Our audit focused on … in 1955 to provide affordable rental and cooperative housing to middle-income families. A total of 269 …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsHomeless Outreach Services in the New York City Subway System
… homeless outreach services in the New York City subway system and whether they have met their goal in reducing the … (MOU) with DHS to provide homeless outreach and placement services. In turn, DHS contracted with Bowery … have been receiving them. While DHS touts BRC’s subway placement numbers – approximately 600 since 2016 as reported …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… drinking or cooking. Resampled for Cycle Three, the fourth outlet’s test results showed the lead level was reduced below … and dates of action taken evidencing that the water outlet was disabled before the lead level was reduced. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16DiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… ventilators and x-ray machines, that now sits unused in storage facilities across the state, missing recommended … from the 247,343 DME purchased during COVID-19. DME now in storage includes CPAP/BiPAP machines, ventilators, oxygen … oximeters (which measure the saturation of oxygen carried in red blood cells), oxygen concentrators, and infusion …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringDiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… Mitchell-Lama developments in New York City – 753 Classon Ave. Housing Co. (Classon), located in Brooklyn, Cathedral … are met. Each Mitchell-Lama development is assigned a DHCR Housing Management Representative who is responsible … and garbage chutes would not close on their own, posing a fire risk to tenants, cracked walkways and an …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developments