Search
DiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… reimbursement. The New York City Department of Education (DoE) refers students to Starting Point based on clinical … and properly documented. The State reimburses DoE 59.5 percent of the statutory rate it pays to Starting …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Agencies receive revenue payments for a variety of reasons. The recording of a … of moneys from agency sole custody bank accounts (sweeps) Revenue contracts or repayment agreements Federal Grant … To this end, an effort should be made to classify revenue in a timely manner if the nature of the revenue …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewGASB Statement 87, Leases
… equal value.) Underlying assets include capital assets (land), buildings, vehicles and equipment. GASB 87 Does Not … service attached). Example A state agency owns a piece of land in Saratoga County and leases it to a private company, …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesModel Code of Ethics for Local Governments - Frequently Asked Questions
… counties, cities, towns, villages, school districts, and fire districts must adopt a code of ethics which, at a … private employment in conflict with official duties; and future employment. The Model Code contains suggested … individuals from serving in a municipal capacity. In some instances, however, a municipal officer or employee will …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsGlen Cove City School District – Information Technology (2025M-144)
… District (District) officials adequately manage nonstudent network user accounts? Audit Period July 1, 2023 – May 14, … the Audit Area School district officials must manage network user accounts to help protect personal, private, … medical information and social security numbers. Network user accounts are potential entry points for …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144Opinion 91-24
… or individuals outside the district (1971 Opns St Comp No. 71-358, unreported; 10 Opns St Comp, 1954, p 52; 4 Opns St Comp, 1948, p 83). The … maintenance costs incurred by the district (County Law, §§266, 267, 270, 271; see also Y.M.C.A. v Rochester Pure Waters …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 99-16
… or statutory amendments that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Defense and … -- Terms and Conditions (indemnification provision in custodial bank agreement) TOWNS -- Powers and Duties … superseded to the extent it may be inconsistent. This is in response to your inquiry concerning the propriety of an …
https://www.osc.ny.gov/legal-opinions/opinion-99-16State Contract and Payment Actions in July
… Corp. for sanitary improvements at Captree State Park in Suffolk County. $1.2 million with BBA, Inc. for … for janitorial services at the O.D. Heck Developmental Center. Office of the State Comptroller $1.2 million with … to retrofit existing space and construct a new warehouse distribution facility in Skaneateles. $1.6 million to S77 …
https://www.osc.ny.gov/press/releases/2019/08/state-contract-and-payment-actions-julyDiNapoli Report Analyzes Increases in NYC's Unsheltered Population and Spending
… In a report released today , State Comptroller Thomas P. … merits greater focus on where resources are going and what services are working. Street homelessness is a chronic … of clients in low-barrier beds. All three indicators have been on the rise, but each has limitations. The city’s …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-report-analyzes-increases-nycs-unsheltered-population-and-spendingState Agencies Bulletin No. 2019
… With a Compensation Rate Equal To or Less Than $15/hr Beginning Institution or Administration Pay Period 2L, … dates with a compensation rate greater than $15.00/hr, these effective dated rows will be processed … with a Compensation Rate Equal To or Less Than $15/hr Beginning in Administration or Institution Pay Period 2L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseState Contract and Payment Actions in September
… million with Greenway USA LLC to rehabilitate the 11th and 12th floors at Shirley Chisholm State Office Building in … ECCO III Enterprises Inc. for bridge replacement on 138th Street over the Major Deegan Expressway in Bronx County. … Inc. for construction inspection on Wurts Street Bridge over Rondout Creek in Ulster County. Major …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-septemberAbout the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… still be adopted within 180 days of an official taking a new or subsequent term of office. Be sure to include all … three consecutive months within 150 days of the start of a new term or appointment for each place of employment. The … employer (the county and the town) should comply with the new regulation independently, as if they were not aware of …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 96-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … §§209, 209-b; Volunteer Firefighters' Benefit Law, §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. … may join together in an ad campaign for the purpose of recruiting volunteer firefighters for the fire departments …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 94-28
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's general fund. … undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28DiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… I urge the Department of Health to develop and execute a strategic plan for the maintenance and use of these and future medical … keep documentation of key events; Develop and implement a strategic plan for DME preventive maintenance so it is ready …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringCredit for Military or Additional Service – Special 20- and 25-Year Plans
… able to receive credit toward your retirement benefit for military service or other public employment. Military Service If you served in the U.S. Armed Forces, you … to purchase credit toward your retirement benefit for your military service. Military service is creditable under most …
https://www.osc.ny.gov/retirement/publications/1517/credit-military-or-additional-serviceCredit for Military or Additional Service – State Police Plan
… able to receive credit toward your retirement benefit for military service or other public employment. Military Service If you served in the U.S. Armed Forces, you … to purchase credit toward your retirement benefit for your military service. Military service is creditable under most …
https://www.osc.ny.gov/retirement/publications/1518/credit-military-or-additional-serviceBetter Coordination and More Effective Services Needed for Victims of Domestic Violence
… domestic violence hotline were often not connected to a person who could help, according to an audit released today by State Comptroller Thomas P. DiNapoli. The audit also found … programs and policies, and coordinate the state agencies that administer programs and services related to domestic and …
https://www.osc.ny.gov/press/releases/2026/07/better-coordination-and-more-effective-services-needed-victims-domestic-violenceComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Central New York Regional Market Authority , Town of Coeymans , Village of Green Island , Town of Petersburgh , Village of Pomona and … P DiNapoli today announced his office completed audits of the Central New York Regional Market Authority Town of …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… A former chief financial officer of the St. Johnsville … Shannon Countryman, 46, was charged with grand larceny in the third degree and forgery in the third degree. “Shannon Countryman allegedly abused her … A former chief financial officer of the St Johnsville …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000