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DiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… Investigations related to these audits have resulted in 10 arrests and five criminal convictions and the recovery of …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesDiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… overseen by the Affordable Housing Corporation, which is a division of New York State Homes and Community Renewal, … and expanding homeownership for New York’s families is critical to local communities and to the state’s overall economy,” DiNapoli said. “While there is some room for improvement, the Affordable Home Ownership …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersOpinion 2010-1
… village purchases a parcel of property, a portion of which is to be used for village offices and a portion of which … or other recreational uses. You indicate that the village is considering the purchase of real property for use as a village office. Two parcels, one that is two acres and one that is six acres, are under …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Ashville Fire District – Procurement and Board Oversight (2025M-81)
… readiness and public trust. The board of commissioners is also responsible for the overall financial management and … behalf of taxpayers. This includes ensuring that equipment is acquired in a cost-effective manner by creating as much … as possible. A well-planned solicitation effort is important to reach as many qualified vendors as possible. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Opinion 2005-5
… to retirement system for the next subordinate officer is increased) GENERAL MUNICIPAL LAW §207-m: If a village’s … police officer in the village police department is a member is increased, but the benefits under that plan are not … Whether the police chief is entitled to a monetary payment in the amount of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5State Agencies Bulletin No. 2356
… Purpose: The purpose of this bulletin is to provide processing instructions to agencies for entering the new Referral Bonus payments for … (M/C – BU 06) are affected. Background: Pursuant to all Memorandums of Agreement dated 07/09/2025 between … The purpose of this bulletin is to provide processing instructions to agencies for entering …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2356-new-referral-bonus-eligible-employees-department-corrections-andDivision of Housing and Community Renewal Bulletin No. DH-101
… wages to fund the program. Paid Family Leave coverage is funded by employee payroll deductions. State employees who … represented by a union may be covered if Paid Family Leave is collectively bargained. The New York State Department of … of Labor, the 2019 statewide average weekly wage is $1,357.44. Based on this 2019 average weekly wage amount, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-101-new-york-state-paid-family-leave-program-rentState Agencies Bulletin No. 2433
… bulletin is to provide processing instructions to agencies for entering the Fiscal Year 2026-2027 Referral Bonus payments for eligible employees at DOCCS. Affected Employees: … in two separate $1,500 installments, has been approved for certain employees in a position designated as one of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2433-fiscal-year-2026-2027-referral-bonus-eligible-employees-departmentOpinion 93-28
… ("CHIPs") moneys appropriated by the town board for the repair and improvement of highways may be expended only in … in part, that: The moneys levied and collected for the repair and improvement of highways, . . . the moneys received … §113 or Highway Law, §285-a] shall be expended for the repair and improvement of such highways . . . at such places …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 91-45
… work for the benefit of the town unrelated to the highway system, the costs of such work must be charged against the …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… these requirements. Your policy should specifically state what will occur in the case of improper claims for travel and conference expenses, including among other … sufficient to enable the proper audit of the claim for reimbursement. Denial of reimbursement for expenses …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresCourt Facilities Aid and Assistance Programs 2019-S-4
To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for only eligible expenses. The a
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s4-response_0.pdfDisposal of Electronic Devices (2012-S-40), 90-Day Response
To determine if electronic devices being surplused by the State University of New York at Albany (University at Albany) through the Office of General Services (
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s40-response.pdfDisposal of Electronic Devices (2012-S-40)
To determine if electronic devices being surplused by the State University of New York at Albany (University at Albany) through the Office of General Services (
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s40.pdfDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… those on the job, but my auditors found the department is not always meeting its own goals, which is potentially putting patients' health and safety at risk," … said. "SED has taken steps to improve the process but more is needed to identify the few bad actors from the many …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… Objective To ascertain the total expenses that the Workers’ … March 31, 2020. About the Program The Board’s mission is to protect the rights of employees and employers by ensuring … compliance with the Workers’ Compensation Law (Law). Costs to administer the Program are recovered via assessments by …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedOpinion 93-22
… An order of a superior court to remit a forfeiture of bail is not required in order for the Justice Court Fund to refund … (§540.30[1][b]). However, "[a]n application for remission is addressed to the discretion of the court ..." ( People v Wirtschafter , 305 NY 515, 519 [1953]), and is premised upon the defendant's failure to appear at the …
https://www.osc.ny.gov/legal-opinions/opinion-93-22State Comptroller DiNapoli Releases School Audits
… actionable lead levels were still in service without a test showing they were now below the lead action level or … that they notified staff, parents and/or guardians of the test results in writing, as required. Finally, the officials did not post the test results of their potable water outlet sampling on the …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… grades in five school districts were changed from failing to passing without proper documentation or supporting information, according to an audit issued today by New York State Comptroller … DiNapoli said. “When grades are changed, there needs to be a record justifying the changes. These lax policies …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesXI-A.8 Payment Tolerances – XI-A. Purchasing
… OVERVIEW AND POLICIES The purpose of this section is to advise Business Units that the Office of the State … enhancements are implemented in October 2015. Prior to establishing tolerances, if a Business Unit entered a … fail matching. This situation required Business Unit staff to create a change order for the PO to correct the voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerances