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Opinion 2000-9
… wages and authorized fringe benefits (see, e.g. 1988 Opns St Comp No. 88-64, p 126; 1985 Opns St Comp No. 85-13, p 15; cf. 1989 Opns St Comp No. 89-27, p 63; 1987 Opns St Comp No. 87-8; p 13). …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 2002-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … department sports or recreational teams); (paying expenses of fire departments' annual fund-raising drive) INSURANCE LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13XVI.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 the State’s financial statements. As defined in GASB … is used as a practical measure of economic resources for this purpose. A proprietary fund’s operating statement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: Cyberattack Complaints in New York Rise 53%
… ransomware attacks that can shut down systems we rely on for water, power, health care and other necessities. … breaches (238) in 2022, trailing only California and Texas for ransomware attacks and California and Florida for corporate data breaches. New York also had the …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentDiNapoli: State Medicaid Needs to Stop Paying Bills That Federally Funded Plans Should Cover
… of Health has let the state’s Medicaid program pay for services that federally-funded health care programs … whether DOH was doing enough to control Medicaid costs for New Yorkers’ health care. The audits found tens of … to maintain enrollment by recertifying eligibility for Medicaid, which may result in enrollees transferring to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-state-medicaid-needs-stop-paying-bills-federally-funded-plans-should-coverState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Long Beach City School District , Lynbrook Union Free School District , North Collins Central School District , …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 290
… Comptroller (OSC) and mailed to the agency payroll units for distribution before February 1, 2002. W-2s for the 2001 … Wages All wages subject to Medicare taxes. There is no salary cap on Medicare wages. Box 6 Medicare Tax Withheld … deducted from boxes 1, 3, and 5 to calculate the taxable salary for federal income tax and social security and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingState Agencies Bulletin No. 1935
… of this bulletin is to provide agencies instructions for submitting the Retroactive January 1, 2021 Salary Increases for Executive Law Section 169 Commissioners and other positions specified in Executive Law Section 169 (e.g., Board Members and Board …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersDiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… today released two audits revealing more than $70 million in questionable Medicaid claims and payments. DiNapoli’s auditors found the state reimbursed providers for excessive services, including 41 dental exams for one patient over three years and identified about a dozen …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresState Agencies Bulletin No. 1834
… Purpose The purpose of this bulletin is to inform agencies of the automatic … Security Services Hazardous Duty Pay payment for employees who have at least one year of service credit in either BU01 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1834-april-2020-hazardous-duty-pay-increase-arbitration-eligible-bu01-andDiNapoli Calls on Major Corporations to Conduct Racial Equity Audits
… New York State Comptroller Thomas P. DiNapoli and the state’s pension fund today announced the filing of … and their shareholders, at risk. All five proposals call on the board of directors of each company to commission a racial equity audit analyzing the company’s …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-major-corporations-conduct-racial-equity-auditsOpinion 91-62
… a portion of the building and planned improvements thereto for village purposes. You ask whether a village, by local … a portion of the building and planned improvements thereto for village purposes. You state that the village is wholly … state that only property which is no longer needed for village purposes may be conveyed ( cf . County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 2000-12
… governing board of each county, city, town, village and school district to adopt a code of ethics setting forth for the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Champlain Joint Youth Program , Town of Colden , City of Corning , … auto part purchases. The board also did not adopt a fleet management policy, and the superintendent did not keep … $277,744 was improperly allocated to the town-wide general fund causing taxpayer inequities to occur. Sullivan County – …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 2007-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (authority to … to supersede in village); (authority to establish fund for annual payments under ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under ambulance services agreement) …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2007-5
… usefulness). Pursuant to General Municipal Law § 6-c (9), the unexpended balance remaining in a capital reserve … or type of equipment (see General Municipal Law § 6-c [9] [b]). Similarly, there is no referendum requirement for a … subject to permissive referendum requirements. September 27, 2007 R. Joseph Foltz, Esq., First Assistant County …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5DiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… required to be done within seven days of admission. From Jan. 1, 2019 to Dec. 31, 2022, certain types of incidents in …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… of all Americans. Comptroller DiNapoli, was joined in the filling to the EPA by California State Treasurer John … The White House cannot afford to stick America's head in the sand when it comes to creating a cleaner economy. If … don't act now, American businesses are at risk of lagging in the world marketplace." "At a time when the White House …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… Development District program helps bring banks where they are desperately needed and invests in their future. With $10 … for our communities in need. I look forward to seeing how Spring Bank will provide much-needed access to affordable … services to this community and provide the support that many families and small businesses need to grow, succeed, and …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… had a 33% increase in maternal deaths from 2018 to 2021. For every 100,000 live births in our state, there were 18.5 … more accountable when protocols are implemented. For instance, the New York State Maternal Mortality Review … of birthing hospitals had implemented a standard protocol for anesthesiologists and obstetricians to follow when a …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dying