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Savings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller … Education Services Corporation. He is also trustee of the NY ABLE program and oversees all of its assets. NY’s 529 …
https://www.osc.ny.gov/savingsOpinion 89-21
… of one town may maintain and repair a portion of the road located in the other town pursuant to an agreement with … one town may undertake repairs on the portion of the road in the other town without the consent of the other … , 228 AD 319, 238 NYS 662 [4th Dept 1930], affd 254 NY 582, 173 NE 876 [1930]; Embler v Town of Wallkill 132 NY …
https://www.osc.ny.gov/legal-opinions/opinion-89-21DiNapoli Releases January State Cash Report
… the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportState Comptroller DiNapoli Releases State Audits
… 9,604 offenders overseen by the office received court orders to install Ignition Interlock Devices (IIDs), only … expenses, $1,252 in working capital interest, and $386 in food and other non-reimbursable costs. Tuition Assistance …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-auditsXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… Absent compelling justification, the New York State Office of the State Comptroller (OSC) will not approve a contract … While there is no legal prohibition against the use of such a clause, providing a vendor with the unilateral … over other bidders who based their bids on the full term of the agreement as set forth in the solicitation issued by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsElmira City School District – Capital Projects (2025M-21)
… report – pdf] Audit Objective Did Elmira City School District (District) officials properly procure contracts related to the 2020 Capital and Energy Performance Improvements Project (Project)? Audit Period March 19, 2020 – January 31, … Although District officials complied with competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up) (2023-F-14)
To determine the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Report 2020-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f14.pdfResponse to Human Trafficking (2023-S-31)
To determine whether the Office of Temporary and Disability Assistance (OTDA) is overseeing contracted Providers (Providers) and Local Districts of Social Services (Local Districts) to ensure adequate services are being provided to victims of human trafficking (survivors).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s31.pdfHousing for Seniors (Follow-Up) (2025-F-19)
To assess the extent of implementation, as of February 6, 2026, of the six recommendations (the first three recommendations were addressed to HPD and recommendations four through six were addressed to HDC) included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f19.pdfSouthampton Union Free School District – Financial Management (2024M-43)
… Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund … annual budgets. Did not have support for the establishment of six reserves, overfunded two reserves and may have … the Southampton Union Free School District District Board of Education Board and officials effectively managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43DiNapoli Releases October State Cash Report
… state tax collections of $38.4 billion were $14.4 million lower than projected in the most recent Financial … the first seven months declined 0.6 percent, or $234.4 million, from a year earlier, mostly because of lower … billion. General Fund receipts of $39.4 billion were $31.7 million lower than updated projections, but $5.2 billion …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-reportDiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… District’s after-school Twilight Program were arrested for engaging in several schemes to defraud the program … by allegedly tricking the district into paying them for services that never occurred. My office will not relent … out corruption. Thanks to District Attorney Fitzpatrick for his continued partnership in combatting fraud.” “My …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeState Agencies Bulletin No. P-436
1985 Sal Increase, Changes in Location Pay, Calc of Promo Salary of Emp in Adm (02), Operational (03) and Inst (04) Services NU
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-436.pdfPurchases and Procurement Practices (Follow-Up) (2023-F-31)
To assess the extent of implementation of the eight recommendations included in our initial audit report, Purchasing and Procurement Practices (Report 2020-S-67).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f31.pdfParticipation Request - Employer Contribution Stabilization Program
The participation request form is used to enroll in the Contribution Stabilization Program (Chapter 57, Laws of 2010) for payment of retirement contributions.
https://www.osc.ny.gov/files/retirement/employers/pdf/csp-participation-request.pdfCyber Incident Response Team (Follow-Up) (2023-F-8)
To assess the extent of implementation of the two recommendations included in our initial audit report, Cyber Incident Response Team (Report 2020-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f8.pdfSales Tax Vendor Registration Practices (Follow-Up) (2023-F-5)
To determine the extent of implementation of the recommendation included in our initial audit report, Sales Tax Vendor Registration Practices (Report 2020-S-40).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f5.pdfEfforts to Collect Delinquent Taxes (Follow-Up) (2022-F-33)
To determine the extent of implementation of the two recommendations included in our initial audit report, Efforts to Collect Delinquent Taxes (2019-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f33.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up) (2023-F-40)
To assess the extent of implementation of the three recommendations included in our initial audit report, Improper Overlapping Medicaid and Essential Plan Enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f40.pdfFederal funds to New York City: Title IV-E Foster Care
Title IV-E of the Social Security Act (Assistance Listing Number 93.658) is a federal program that provides reimbursement for a portion of foster care costs.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-title-iv-e-foster-care.pdf