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Opinion 98-12
… 2551; Board of Education, Yonkers City School District v De Santis , 136 Misc 2d 636, 518 NYS2d 1014, modified and …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Calculating Days Worked – Legacy Reporting
… However, not all situations are that simple. The following is information on how to calculate the number of days worked … bereavement leave, holidays or time off in lieu of payment for overtime. If a member has reportable salary but no days … with three pay periods: The days worked reported equal 26.01 Even though, for example, there are not as many …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … mutual funds, fixed income securities and cash equivalents with two investment brokerage firms; these are improper …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsCitywide Payment Services and Standards – Controls Over Payments
… Department of Finance (DOF) Citywide Payments Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on behalf of agencies are correctly matched with receivables and that agencies are appropriately advised …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… submitting accurate administrative costs to the Department of Health (Department) and whether the Department is … and locally funded program that provides a wide range of medical services to those who are economically … and Medicaid claim costs totaled about $53 billion. Most of the State’s Medicaid recipients receive their services …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumOpinion 2002-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County Public Library v County of Erie , 171 … or statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7College Readiness (Follow-Up)
… report, College Readiness (Report 2021-N-1 ). About the Program According to the U.S. Department of Education, … graduated, only 57% were considered college ready. In 2024, 83% of high school students citywide graduated, while … student who: (1) can successfully meet NYCPS’ criteria for graduation from high school and obtain the highest possible …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… gaps and to replenish reserves, according to a review of New York City’s financial plan released today by New York … The report notes, however, that the potential cost of labor negotiations casts a shadow of uncertainty on the city’s finances. “While strong economic …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Mexico – Financial Management (Oswego County) The board … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund with … $839,530 and $1.1 million, or between 109% and 124% of the ensuing year’s budget. The board did not consider …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Management and Maintenance of Non-Revenue Service Vehicles
… have and maintain an accurate and complete inventory of non-revenue service vehicles, and to determine whether the … maintenance, are safeguarded, and are properly disposed of at the end of their useful life. The audit covered vehicles owned during … have and maintain an accurate and complete inventory of nonrevenue service vehicles and to determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesMedicaid Program – Oversight of Health Homes
… Objective To determine whether the Department of Health (DOH) has provided adequate oversight of Medicaid Health Homes to ensure that appropriate care was … period from January 2019 through June 2023, with analysis of selected performance measures extending through March 2024 …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesDiNapoli Releases Fiscal Stress Scores
… A total of 20 local governments in New York State ended their fiscal year 2021 designated in some form of fiscal stress , down from 30 a year ago, … of scoring identified eight local governments designated in fiscal stress, including six cities and two towns. In …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresAll-Agency Contract Evaluation System
… Transportation Authority (MTA) Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation (ACE) review process … than $250,000. MTA’s Office of Construction Oversight is responsible for oversight of MTA agencies’ use of the ACE …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemState Agencies Bulletin No. 1906
… Purpose The purpose of this bulletin is to inform agencies of procedures for reporting line number changes and to … 04/15/2021 Current) The Reason code Z12 (Agency Update of Position Data) will automatically default on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022Heat and Hot Water Complaints
… water. Insufficient heat can pose safety risks, especially for vulnerable populations, and the use of kitchen ovens and … heat can cause fires and pollute indoor air. HPD is the nation’s largest municipal housing preservation and … for ensuring that residential building owners comply with NYC’s Housing Maintenance Code (Code) and the New York …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsDiNapoli: New York City Job Growth Continues to Set Records
… Thomas P. DiNapoli. “New York City’s unemployment rate is at a historic low and job growth over the past decade has … income and sales tax collections, making it easier for the city to afford new services and to balance the … job growth was concentrated in three employment sectors with health care accounting for 35,300, or 40 percent, of the …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsOpinion 2007-1
… (paratransit services) -- Policies and Procedures (request for proposals process for paratransit services) -- … et seq .). This program operates seven days per week and is a “demand-responsive, advance reservation, curb to curb … by the Americans with Disabilities Act (42 USC §12143; Am Jur. 2d, Americans with Disabilities Act: Analysis and …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 89-25
… needs of the surrounding town and the use of moneys held in reserve funds established by the village to finance such … needs of the surrounding town and the use of moneys held in reserve funds established by the village to finance such …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Comptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health: Improper Payments to a Dentist (Follow-Up) … system adequately addresses all five required components of internal control. Due in part to the substantial nature of these changes, managers in some units need additional …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsDiNapoli: The State May Have Your Money
… New York State Comptroller Thomas P. DiNapoli today urged New … be theirs. More than 30 million accounts are unclaimed in New York, some dating back to the 1940s. An interactive map created by … New York State Comptroller Thomas P DiNapoli today urged New …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-money