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NYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… Thomas P. DiNapoli today announced that a coalition of 11 state and local Comptrollers and Treasurers is calling on the Environmental Protection Agency (EPA) to halt the Trump administration's repeal of the Clean Power Plan, an EPA regulation that significantly …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerDiNapoli: Report Warns of Growing State Debt
… of such additional debt include bonds issued by the Tobacco Settlement Financing Corp. and certain bonds issued in recent years to pay for …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtOpinion 91-62
… LAW, §10(1)(i): A village, by local law, may transfer a building to a school district public library without … reserving to itself the right to use a portion of the building and planned improvements thereto for village … You ask whether a village, by local law, may transfer a building to a school district public library without …
https://www.osc.ny.gov/legal-opinions/opinion-91-62DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… New York City’s budget is balanced for fiscal year (FY) 2016 … conditions, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli at the annual meeting of the Financial Control Board. “New York City’s economy is strong today and shows no signs of …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthOpinion 2002-13
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department … expenses of fire departments' annual fund-raising drive) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to make reasonable expenditures to fund …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 2000-12
… that prohibits a town board member from voting on salaries for family members who are elected or appointed town … to abstain from voting on resolutions setting salaries for family members who serve as various town officers. … prohibits a governing board member from voting on salaries for family members who are elected or appointed town …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 2000-9
… 88-59, p 118; cf. BOCES v State , 236 AD2d 84, 664 NYS2d 149, app dsmd 91 NY2d 921, 669 NYS2d 262, 1v den 92 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… ACCOUNTING The basis of accounting determines the timing for reporting measurements made on a cash or accrual basis in … is used as a practical measure of economic resources for this purpose. A proprietary fund’s operating statement … that have increased or decreased the resources available for spending in the near future. A fund’s basis of accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… one case, DiNapoli’s auditors found Medicaid reimbursed a clinic for seven dental cleanings for one patient in a single year. Medicaid reimbursed another clinic for 41 dental exams (totaling $2,771) for one patient … denied if they were billed by a dentist instead of a clinic. Medicaid also overpaid more than $7.5 million in …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… about the vehicles, such as the service date, fuel tank, and tire size. VFO did not always complete …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followChild Care Stabilization Grants
… controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met their intended purpose to stabilize child care operations to maintain care. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsTransforming Into Construction & Development
… of the Metropolitan Transportation Authority’s MTA Capital Construction to the renamed MTA Construction & Development as part of transforming the MTA … At the December 2019 Board Meeting, MTA Capital Construction was renamed and reorganized to Construction & …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentOversight of Nurse Licensing
… independently verifies information submitted by nursing license applicants; monitors nurses once they are licensed … practitioner – in New York State. To qualify for a nursing license, applicants must meet certain standards, including … is responsible for ensuring that applicants seeking a license meet these State standards. The Department also is …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingMedicaid Program – Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus
… premium payments to Medicaid mainstream managed care plans and Family Health Plus managed care plans (Plans) for recipients who were no longer enrolled. Our audit … premium payments to Medicaid mainstream managed care plans and Family Health Plus …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/medicaid-program-inappropriate-premium-payments-recipients-no-longer-enrolled-mainstreamSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… New York and New Jersey, the third-largest container port facility by volume in the United States. Aviation – manages … construction of the various capital projects at the WTC site (including coordination with private developers and …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceState Agencies Bulletin No. 1834
… not processed automatically. Affected Employees All Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees in Bargaining Unit 21 … codes according to the chart below: Bargaining Unit 01 (Arbitration Eligible) New Additional Pay Code Description …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1834-april-2020-hazardous-duty-pay-increase-arbitration-eligible-bu01-andState Agencies Bulletin No. 1736
… payments not processed automatically Affected Employees Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees in Bargaining Unit 21 … created the new Additional Pay codes: Bargaining Unit 01(Arbitration Eligible) New Additional Pay Code Description …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1736-new-security-services-hazardous-duty-pay-arbitration-eligible-bu01-andState Agencies Bulletin No. 1753
… payments not processed automatically Affected Employees Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees in Bargaining Unit 21 … Briefing calculation and retroactive payments for Arbitration Eligible (BU01) and Non-Arbitration Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1753-changes-calculation-and-retroactive-payment-pre-shift-briefingState Comptroller DiNapoli Releases School Audits
… monitor the cabinet. In addition, the clerks do not always log cash receipts into the cash receipts log when it is received. Twelve cash receipts totaling $7,975 … receiving the cash in the district’s cash receipts log. Lynbrook Union Free School District – Special Programs …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… Thomas P. DiNapoli announced today that an audit of a Brooklyn preschool special education provider found it … Thomas P DiNapoli announced today that an audit of a Brooklyn preschool special education provider found it …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expenses