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State Comptroller DiNapoli Releases Municipal & School Audits
… County – Sexual Harassment Prevention (SHP) Training (S9-23-8) SHP training was provided to employees and elected … total individuals tested (227 selected employees and all 23 elected officials), 14 employees, or 6%, of employees …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Medicaid Program – Provider Compliance With the Electronic Visit Verification Program
… Objective To determine whether Medicaid made payments for personal care and home health care services that were not … implemented an electronic visit verification (EVV) program for all Medicaid personal care (PC) services in January 2021 … service type, date, location, and begin and end times. For example, caregivers can use an application on their …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-programState Agencies Bulletin No. 1892
… of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding requirements … outlined in this bulletin. Summary of Changes To date, the IRS has issued guidance on changes to the following areas for … Wage Withholding Flat Rate Social Security Wage Base Limit Contribution Limits on Pension/Retirement Plans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021State Comptroller DiNapoli Releases Municipal & School Audits
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was … million and the 2025 proposed budget does not provide for satisfying these obligations. These liabilities exceed … amount authorized by an act of the state Legislature for the city to issue debt to liquidate the deficits. Village …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0LinkNYC Program Revenues and Monitoring
… evaluating emerging technologies, procuring citywide IT services, and other IT-related functions. Pursuant to the New … the required annual fee schedule as well as the Link installation schedule over the contract period, and … issues or the subject of public complaints. Execute the installation and activation terms of the Agreement, as …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringOpinion 91-23
… of whether the companies are part of the same fire department or different fire departments. You ask whether the … only to membership in fire companies within the same fire department. In particular, you ask whether an individual may … a member of a volunteer fire company within a village fire department and a volunteer fire company within a fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Cost-Saving Ideas: Legal Requirements
… agreement. Banking Law Section 107-a requires a bank or trust company to provide a pledge of assets or other … GML Section 5-a authorizes local government officers to transfer funds electronically, subject to conditions. Section … 96-d allows a local government, in conjunction with a "bank, trust company or national bank," to submit an …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Corrections and Community … Hot Water Complaints (Follow-Up) (2022-F-3) HPD officials have made some progress in correcting the problems identified … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… following local government audits has been issued. Village of Fort Plain – Leave Benefits (Montgomery County) Village … or supported by village records. As a result, 133 hours of accrued comp time, valued at approximately $4,600, was not … time and attendance records. In addition, 33 hours of comp time and eight hours of personal time, valued at …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 89-14
… (collecting officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A … paying their taxes by mail who desire a tax receipt to include a self-addressed stamped envelope with their tax … stamped envelope with their tax payment. The mailing of receipts for taxes is governed by the provisions …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Opinion 98-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … under the Education Law, may construct a building to house and display works of art, objects of special character … the town may expend its moneys to construct a building to house the museum and may annually raise taxes to fund such a …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 90-38
… use highway terminates when one or more residences or commercial buildings are occupied and are dependent upon the … highway has been so designated, one or more residences or commercial buildings on the highway become occupied. Highway … as "those town highways without occupied residences or commercial buildings dependent upon such highways for access" …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… and expanding New York's rich cultural resources. In 2007, former New York State Governor Eliot Spitzer … 1, 2007 at an annual salary capped by law at $109,800. In the same month Ms. Hitchens began work at the Council, … term. Ms. Hitchens resigned from her Council position in May 2011. Key Findings We found possible violations of law …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsOpinion 97-19
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … bidder for the fire district's insurance business would have a prohibited conflict of interest in the fire district's …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 88-49
… of Barber , 198 Misc 135, 100 NYS2d 668, affd 278 App Div 600, 101 NYS2d 924, 278 App Div 727; 103 NYS2d 661; Kingston Associates v La Guardia , 156 Misc 116, 281 NYS 390, affd 246 App Div 803 285 NYS 19; Rappel v Roberts , 79 Misc 2d 201, …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Town of Davenport - Transparency (2018M-85)
Town of Davenport - Transparency (2018M-85)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-davenport.pdfExamination of Pitts Management Associates (PMA)
PMA claimed it saved Downstate $138 million during the period December 1, 2012 through November 30, 2014 through a Restructuring Action Plan (RAP) under contrac
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-02-14.pdfOversight of State Contracts - Chart 3 (2024)
Oversight of State Contracts - Chart 3 (2024)
https://www.osc.ny.gov/files/reports/excel/state-contracts-numbers-2024-chart-3av1.csvOversight of State Contracts - Chart 2 (2024)
Oversight of State Contracts - Chart 2 (2024)
https://www.osc.ny.gov/files/reports/excel/state-contracts-numbers-2024-chart-2a.csvOversight of State Contracts - Chart 1 (2024)
Oversight of State Contracts - Chart 1 (2024)
https://www.osc.ny.gov/files/reports/excel/state-contracts-numbers-2024-chart-1bv1.csv