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Audit Faults Justice Center Records, Raises Questions on Accountability
… The Justice Center for the Protection of People with Special … certain provisions of the State Social Services Law, the Justice Center limited auditors' access to records and only … accused of and found guilty of abuse and neglect. The Justice Center has also refused to grant complete access to …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityDiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… conclusions. Especially baffling was a reference to my office’s 2021 audit that totally misstated our protocols …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseDiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… New York State Department of Agriculture and Markets’ (Ag & Markets) initiative to reimburse school districts at a … that administer lunch programs must apply annually to Ag & Markets to receive the higher reimbursement which the … over the cost of eligible products. The audit found Ag & Markets could reduce some of the barriers to program …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedOpinion 88-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … is dated by postmark with a date on or before the last day for the payment of taxes without penalty. You ask whether a … Whether a certificate of mailing of the US Postal Service postmarked with the date of the last …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 92-11
… that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- Insurance Reserve (transfer by … Whether a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 91-62
… longer needed for village purposes (see, e.g., 1988 Opns St Comp No. 88-1, p 1). Further, a conveyance of unneeded … to a school district public library ( cf . 1981 Opns St Comp No. 81-81, p 82, concerning the conveyance, without … of real property ( cf . 1983 Opns St Comp No. 83-117, p 146). Although there is no state statute which authorizes a …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 91-40
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … or employee is entitled to compensation for time spent on ordered military duty for the greater of 30 calendar days … working days, the employee is entitled to paid leave while on ordered military duty until the employee has been on such …
https://www.osc.ny.gov/legal-opinions/opinion-91-40State Comptroller Thomas P. DiNapoli Statement on 2026 State of the State Address
… violence, clean water, food insecurity and investing in universal child care. My office has detailed the challenges … and child care providers, and a commitment to advancing universal child care in our state is laudable. “The … gun violence clean water food insecurity and investing in universal child care …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-state-state-addressDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… personal bank account. Although Rosas visited his mother’s home in Puerto Rico and spent some of the funds, he could … for collecting and depositing cash generated from beer sales at the annual summer festivals. The investigation …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesMiddletown Employee Charged With Theft
… of Middletown and the Town of Crawford from 2012 to 2019. In addition to allegedly defrauding the municipalities, … his retirement benefit and defraud the pension system in excess of $5,000. McKelevey was a full-time plant operator … a.m. – 8:00 p.m. McKelevey retired from both positions in 2019, and as a result of the inflation of total public …
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
Pursuant to Article 4 Section 40 Paragraph 3 of the State Finance Law Vouchers and Expense Reports should not be submitted for payment against lapsing appropriations unless the corresponding liability was incurred before the end of the fiscal year
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsComptroller DiNapoli Releases Municipal Audits
… today announced his office completed an audit of the Clifton Park-Halfmoon Fire District No. 1 , Clifton Park Volunteer Fire Department , Town of Fishkill , … their money is being spent appropriately and effectively.” Clifton Park-Halfmoon Fire District No. 1 – Length of Service …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2XI.2.B Contract Numbering – XI. Procurement and Contract Management
… grant award made by the Department of Transportation. L = Lease A contract to lease property for use by a State entity. … that appears on the actual contract documents; and the SFS auto-generated 25 digit identifier that appears in the … special characters (e.g., %, #, @, *, >, etc.). SFS Auto Generated Contract ID In addition to the New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingCreating Healthy Schools and Communities Program
… Capital Roots and St. Peter’s purchased items through a third party instead of buying the items directly from the … for reviewing and approving invoices, to ensure payments are appropriate. Review salary, contractual service, and …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/creating-healthy-schools-and-communities-programState Agencies Bulletin No. 1949.4
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall … 12:00 am on 10/01/2021 and before 11:59 pm on 12/31/2022. For any shift that begins at or after 12:00 am on 01/01/2023, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19494-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949.5
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall … 12:00 am on 10/01/2021 and before 11:59 pm on 12/31/2022. For any shift that begins at or after 12:00 am on 01/01/2023, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19495-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949.2
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall … 12:00 am on 10/01/2021 and before 11:59 pm on 08/31/2022. For any shift that begins at or after 12:00 am on 09/01/2022, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19492-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949.3
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall … 12:00 am on 10/01/2021 and before 11:59 pm on 11/30/2022. For any shift that begins at or after 12:00 am on 12/01/2022, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19493-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… 2022 and will provide more information on the regional picture of sales tax collections for not only the fourth …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020DiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… paying down its debt for capital projects may save money in the short-term, but those bills will eventually come due … a dire problem. It is relying on more than $14 billion in one-time federal aid to balance its budgets through 2025. … debt issued by the MTA increased from $25.8 billion in 2010 to $35.4 billion in 2019 (37%) and rose an additional …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-return