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Opinion 92-55
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Powers and … are needed to further a proper village purpose. This is in reply to your letter concerning a privately-owned water … from the private owners. Village Law, §11-1120 provides, in part, that a village board of water commissioners may sell …
https://www.osc.ny.gov/legal-opinions/opinion-92-55DiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin
… felony. The arrest was the result of a Joint Task Force on Public Integrity investigation, a collaborative effort to … and Attorney General Schneiderman’s Joint Task Force works to root out corruption across the state and has … and the ongoing prosecutions of former Halfmoon Town Supervisor Melinda Wormuth and New York City Councilman Ruben …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinThree Indicted in Multi-State Prescription Fraud Ring
… Ciera Washington, age 35, of the Bronx, New York; Raven White, age 35, of the Bronx; and Bryan Otero, age 36, of Wood-Ridge, New … have been arrested on an indictment charging them with healthcare fraud, healthcare fraud conspiracy, and aggravated … Ciera Washington age 35 of the Bronx New York Raven White age 35 of the Bronx and …
https://www.osc.ny.gov/press/releases/2025/08/three-indicted-multi-state-prescription-fraud-ringDiNapoli Bolsters State Pension Fund Support of LGBTQIA+ Equity & Inclusion at Portfolio Companies
… During Pride Month, State Comptroller Thomas P. DiNapoli highlighted … LGBTQIA+ employees in the workplace. “June is Pride Month, when millions of Americans come together to honor and … During Pride Month …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-bolsters-state-pension-fund-support-lgbtqia-equity-inclusion-portfolio-companiesComptroller DiNapoli Releases State Audits
… of Agriculture and Markets: Annual Assessment of Market Orders for 2012, 2013, and 2014 (2014-S-58) The … the department needs to improve its oversight of its Market Order Program, particularly its Apple Market Order, which is administered pursuant to a contract …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… did not file in time to receive a score: Livingston Manor Central School District, Roscoe Central School District …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressDiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… and David Relyea in the theft of nearly $30,000 in auto parts and supplies from the state. The thefts allegedly … allegedly used a state police paid account to purchase auto parts and tools for their personal use, then falsified … that between April 2015 and October 2020, numerous auto parts were purchased that did not fit police vehicles, …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… On March 31, 2022 all NYS01 Project IDs that were linked to a customer contract were converted to a new unique project ID with a Z at the end. Any prior … under the NYS01 Project were NOT converted over to the new projects and therefore when attempting to post an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idReducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… recommendations included in our initial audit report, Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare … 2021-S-16 ). About the Program DOH administers the State’s Medicaid program. Individuals who are eligible or appear …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… was identified as having asthma during the initial home visit, and DOH took no action on the lack of LHD compliance. …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followOversight of Water Supply Emergency Plans (Follow-Up)
… included in our initial audit report, Oversight of Water Supply Emergency Plans (Report 2021-S-39 ). About the … is responsible for overseeing the delivery of drinking water to ensure that it’s suitable for people to drink. Its Bureau of Water Supply Protection assists with water system security, …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followDiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… and encouraging employers to practice inclusive hiring can help improve employment outcomes for people with a … and a tighter labor market that encouraged more inclusive hiring. State Policy Efforts New York State has taken several … the workforce and encourages businesses to adopt inclusive hiring practices. The initial goals of Employment First in …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… employees who were reimbursed actually incurred any cost or provided ATC any documentation to support the … the software, such as original invoices, canceled checks, or evidence showing how the software was used in operations, …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… 31, 2015. Background The Transit Adjudication Bureau (TAB) is an administrative tribunal established by State … rules governing public use of the transit system. TAB offers a respondent the opportunity to receive a hearing, … decide to contest a Notice of Violation (NOV or summons). TAB also handles the actual processing of the NOVs, including …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesYork College – Time and Attendance Practices for Public Safety Staff
… (York) is a senior CUNY college located in Jamaica, Queens. York enrolls over 8,242 students in liberal arts, … shift, either to junior staff or to a contracted security officer, at straight pay rather than overtime rates. Video … he did not actually work. Per the video footage, another officer (not the sergeant) actually worked a fire watch post …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffSubway Wait Assessment
… and other factors; and where Transit fails to meet the wait assessment, whether it determines the causes and … three shuttle lines). From the original 28 stations built in Manhattan and opened on October 27, 1904, the subway … for the remaining lines. This unit generates reports that are used within the Operations Planning (OP) unit. The …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentSelected Performance Measures
… whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are … In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance. The … January 1, 2015 and August 22, 2018. About the Program The MTA is a public benefit corporation chartered by the New York …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresFare Evasion (Follow-Up)
… 19 recommendations included in our initial audit report, Fare Evasion ( 2019-S-7 ). Background The Metropolitan … enter the subway system or ride buses without paying the fare are subject to a $50 or $100 fine. Fare evaders are also subject to issuance of a summons; …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followSUNY Bulletin No. SU-289
… Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from … Date field. Enter the employee’s Date of Membership in the Election Date field. The same election date should be carried forward from the previous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-289-two-year-look-back-tier-6-suny-optional-retirement-planSUNY Bulletin No. SU-299
… Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from … field. Enter the employee’s Date of Membership in the Election Date field. The same election date should be carried forward from the previous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-299-two-year-look-back-tier-6-suny-optional-retirement-plan