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DiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment

… (EPF), one of the state's most important funding sources for preserving open space, protecting water quality and … the fund's vital role in preserving the environment for all New Yorkers. We must ensure its sustainability as a … stream to continue investment in these precious resources for future generations." In State Fiscal Year (SFY) 2016-17, …

https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitment

NYS Comptroller DiNapoli: Wall Street Profits and Bonuses Up Sharply in 2017

… "When Wall Street does well, the city and state benefit from higher tax revenues," DiNapoli said. "The large increase … cash bonuses for the current year and bonuses deferred from prior years that have been cashed in. The estimate does … billion. The growth in the bonus pool likely benefitted from changes in the federal tax code that eliminates the …

https://www.osc.ny.gov/press/releases/2018/03/nys-comptroller-dinapoli-wall-street-profits-and-bonuses-sharply-2017

Opinion 91-62

… is no longer needed for village purposes may be conveyed ( cf . County Law, §215[4]). This Office has consistently … of village property to a school district public library ( cf . 1981 Opns St Comp No. 81-81, p 82, concerning the … library, it does not authorize gifts of real property ( cf . 1983 Opns St Comp No. 83-117, p 146). Although there is …

https://www.osc.ny.gov/legal-opinions/opinion-91-62

XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting

… Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focus

State Agencies Bulletin No. 1935

… 62 or older in the calendar year and to active employees with the New York Retiree Indicator checked in Modify a … eligible employees who are now deceased should be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), … check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions Questions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissioners

DiNapoli: 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-failures

State Agencies Bulletin No. 1834

… 04/01/2019) , have a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/WDL (WC Dis … eligible employees who were not systematically processed with the effective dates of 03/26/2020 (Institution) or …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1834-april-2020-hazardous-duty-pay-increase-arbitration-eligible-bu01-and

DiNapoli Calls on Major Corporations to Conduct Racial Equity Audits

… fund is committed to ensuring the companies we invest in address racial equity. Research shows that ensuring equal … corporate America addresses concerns about racial equity in their operations, while also holding companies accountable … and Dollar Tree are two of the largest dollar store chains in the nation. Both companies have come under public scrutiny …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-major-corporations-conduct-racial-equity-audits

DiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages

… youth in the facilities rose nearly 74% from 2018 through 2022. It was during this period New York’s Raise the Age … according to the National Institute of Corrections. High numbers of incarcerated youth experience depression, bipolar … restrain youth when necessary and minimize injuries. From Oct. 1, 2018 to April 30, 2023 there were 2,455 incidents …

https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortages

DiNapoli: Cyberattack Complaints in New York Rise 53%

… in 2016 to 25,112 in 2022, according to the FBI. The number of attacks targeting critical infrastructure in New … and corporate data breaches (238) in 2022, trailing only California and Texas for ransomware attacks and California … through ransomware and data breaches in New York were Healthcare and Public Health (9) and Financial Services (8). …

https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percent

DiNapoli: State Medicaid Needs to Stop Paying Bills That Federally Funded Plans Should Cover

… health care plan, such as the Essential Plan or Medicare, should have paid. These shortcomings are … plans. Medicaid Paying Costs That Should Be Covered By Medicare Most individuals receiving Medicaid are required to … second audit , which covered the period from Jan. 2017 to Nov. 2022, found the DOH, despite having enrollment …

https://www.osc.ny.gov/press/releases/2023/09/dinapoli-state-medicaid-needs-stop-paying-bills-federally-funded-plans-should-cover

State Comptroller DiNapoli Releases Municipal & School Audits

… fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by … Union Free School District – Management of Nonstudent Network User Accounts (Nassau County) District officials did … and paid certain credit card charges without knowing what was purchased or whether the charges were for …

https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1

DiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery

… funds it received in the wake of the COVID-19 pandemic to replace revenue losses and mitigate negative economic impacts, similar to other major cities in the country, but it has used them at … pace than its peer cities, which leaves less available to address future uncertainties, according to a report …

https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recovery

NYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan

… is calling on the Environmental Protection Agency (EPA) to halt the Trump administration's repeal of the Clean Power … Americans. Comptroller DiNapoli, was joined in the filling to the EPA by California State Treasurer John Chiang, … Beth Pearce. The full text of the comments they filed to the EPA is here . "The movement to a lower carbon economy …

https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-power

State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook

… Services Superintendent Adrienne A. Harris today announced the approval of Spring Bank’s Red Hook Branch as a Banking … District (BDD) and deposited $10 million in public funds to the bank. The BDD program, administered by the Department of … Services Superintendent Adrienne A Harris today announced the approval of Spring Banks Red Hook Branch as a Banking …

https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-new

Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)

… included in our initial audit report, Non-Revenue Service Vehicles and On-Rail Equipment ( 2020-S-29 ). About … and 213 leased) used by 26 LIRR departments. VFO does not service vehicles in-house. Instead, it has a maintenance … and repair services for its on-rail non-revenue service equipment. The Maintenance of Way Materials (MofW) …

https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-follow

Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State

… Social Security number (SSN) as the unique identifier for matches. Most of the State’s Medicaid members are enrolled in managed care plans, which are responsible for ensuring members have access to a range of health care services and reimbursing providers for those services. In exchange, DOH pays the plans a monthly …

https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residing

Transforming Into Construction & Development

… Delivery work together to identify project benefits and handover plans, and tailor contracting strategies to award … projects faster, better, or cheaper, as was its plan. The data that was available was at times incomplete or … them better competition and pricing. Pre-transformation data, however, is not available. Key Recommendations Prepare …

https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-development