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Opinion 93-24
… purpose. The provision of facilities for certain types of physical fitness training to maintain or improve firefighters' physical condition may constitute a proper fire district …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 91-5
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village) CONSTITUTIONAL LAW -- Debt Limit … debt limit if the debt was issued for a purpose enumerated in Village Law, §17-1726. If the debt was not issued for such …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … VIII, §§6, 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Payroll Improvement Project Bulletin No. PIP-014
… agencies of the new arrears process for employees enrolled in the Optional Retirement Plan (ORP) or the Voluntary … Enter the Pensionable Earnings for each Check Date. This can be found in Review Paycheck under the Special Accumulator … any questions on your calculations they will contact you. Log in to PayServ. Navigate to General Deduction Data (Main …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsOversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to … to the DOE annually. In NYC, UPK is offered in public school settings, through programs operated by the DOE, and non-public school settings, through contracts with eligible …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programComptroller DiNapoli Releases State Audits
… at 53 locations across the state covering almost 1,000 rides and found each of the rides being operated at all of the 53 locations had been …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsTown of Lewis – Records and Reports (2025M-17)
… total of $187,553. Expenditures totaling $50,038 for New York State and Local Employees’ Retirement System (NYSLRS) … Board also did not audit, or contract with an independent public accountant to audit, the Supervisor’s records for …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… Objective To determine if the Department of Health (DOH) improperly paid Medicaid managed care … assistance programs—including Medicaid—across all 50 states, the District of Columbia, and Puerto Rico to … data sources DOH could use to complement the PARIS match and certain review processes for PARIS matches that …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingState Agencies Bulletin No. 1911
… Purpose The purpose of this bulletin is to provide instructions for processing payments related to … vaccine hotline, and administration (Point of Dispensing/POD) activities are affected. Background Per NYS Division of … Grade for Overtime Union Designation Flow Controller N/A 6 CSEA Greeter N/A 6 CSEA Observer Observer / First Aid 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… The state faces substantial reductions in federal aid for health care and other programs if proposed changes in … percent this year, reaching $56.6 billion and accounting for more than one in every three dollars in the state budget. … three fiscal years, of which nearly half has been used for budget relief. Another $461 million of these one-time …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksDiNapoli Releases Analysis of Revised Executive Budget
… tax revenues and federal funding, according to a report released today by State Comptroller Thomas P. … the Governor and Legislature to bolster the state’s rainy day funds to better prepare for future fiscal challenges.” …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetState Comptroller DiNapoli Releases Audits
… cost. Erie County Medical Center Corp. (ECMCC): Employee Incentive and Bonus Payments (2018-F-06) An initial audit … to monitor project progression. However, EFC's on-site monitoring of the projects auditors sampled frequently … New York State Homes and Community Renewal (HCR): Taxable Travel (2018-BSE7-01) Auditors examined travel expenses of a …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsOversight of Food Service Establishments
… health departments. These departments are responsible for permitting and inspecting Establishments to ensure compliance … to the Department’s Environmental Health Information and Permitting System (EHIPS) have resulted in data inaccuracies. …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsState Comptroller DiNapoli Releases State Audits
… after CUNY’s bank authorization policy was established in 2008. However, CUNY did not have any of the required … Services (OASAS): Drug and Alcohol Treatment Program: Provider Claiming of Depreciation Expenses (2015-S-84) OASAS … in the completeness of the systems’ component inventories, network segmentation, the resolution of compliance …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 280
To provide the agency with information and procedures regarding the processing of Vacation Exchange payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/280-vacation-exchange-paymentDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… vacant for over eight years. As a result of these openings, the authority deprived eligible applicants of …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityOversight of Adult Protective Services Programs
… documentation of these efforts. Generally, APS providers’ case file documentation for referrals sufficiently explained … However, progress notes were not always entered into the case files within the required 30-day time frame and thus may … have been corrected. Work with APS providers to improve case file documentation, including ensuring case notes are …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsMental Health Education, Supports, and Services in Schools
… New York City Department of Education (DOE) is providing mental health instruction to students as required by law. In … Furthermore, according to the CDC, among the New York State high school student population in 2017 (approximately …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… the Reimbursable Cost Manual (RCM). The audit covered expenses reported on ECLC’s CFR for the fiscal year ended … with SED’s requirements. These costs included $12,198 in expenses that lacked sufficient supporting documentation and … certain non-audit services, depreciation, and advertising expenses that were not reimbursable. Key Recommendations To …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… receipts for cash transactions without maintaining a log of these receipts. Certain Departments issued permits, … issues press-numbered permits only, and maintains a log of the permits procured and issued. … City of Hudson …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102