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Opinion 2002-7
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Appropriations and Expenditures … of the library. Thus, library funds, whether held in the custody of the library treasurer, or by the municipal … remain the property of the library and surplus monies in a municipal or school district public library fund, or …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural … New York City Mayor Bill de Blasios budget proposal appropriately uses higher than …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planCollege Readiness (Follow-Up)
… Objective To determine the extent of implementation of the four … Readiness (Report 2021-N-1 ). About the Program According to the U.S. Department of Education, three-quarters of the … college degree or advanced certificate represents entry to rewarding careers. However, nearly half of all students …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followMedicaid Program – Oversight of Health Homes
… the Program The Health Home Program (Program), implemented in New York in January 2012, is an optional benefit under the Medicaid … social and economic barriers to care, engaging people in the behavioral and general medical care needed to stay …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… Purpose To determine whether mainstream managed care organizations (MCOs) are submitting accurate … the administrative costs in determining mainstream managed care premium rates. Our audit covered the period January 1, … are economically disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2015, …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumAll-Agency Contract Evaluation System
… evaluation system developed and operated by MTA Headquarters for use by all agencies to report on contractor … who completed the evaluations maintained documentation to support each Marginal and Unsatisfactory rating, as required. … However, documentation was not consistently maintained to support projects rated Satisfactory, and, in some cases, …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemHeat and Hot Water Complaints
… of adequate heat and hot water. Insufficient heat can pose safety risks, especially for vulnerable populations, … ovens and space heaters to address insufficient heat can cause fires and pollute indoor air. HPD is the nation’s … who believe they are not receiving the required services can file a complaint through NYC’s 311 municipal service …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsCitywide Payment Services and Standards – Controls Over Payments
… the New York City 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 … the New York City Department of Finance DOF Citywide Payments Services and Standards CPSS unit has controls in …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsManagement and Maintenance of Non-Revenue Service Vehicles
… system or maintain accurate and up-to-date inventory of parts purchased to be used to maintain its vehicles. The lack of an inventory system resulted in parts that were unaccounted for. We sampled $30,870 in parts and identified $21,928 that could not be traced to a …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesState Agencies Bulletin No. 1906
… is to inform agencies of procedures for reporting line number changes and to explain how chartfield strings will be … Add/Update Position Info page using the following path: Main Menu > Organizational Development > Position Management … the Job Action Request page using the following path: Main Menu > Workforce Administration > Administer Job Change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022State Comptroller DiNapoli Releases Municipal & School Audits
… 45 assets had an incorrect location recorded. Village of Madison – Collections (Madison County) The clerk-treasurer accurately recorded …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… The population, number of businesses and household incomes in the Greater Jamaica area in Queens are increasing at a rapid pace, according to a report released today by New York State Comptroller Thomas … The population number of businesses and household incomes in the Greater Jamaica area in Queens are increasing at a …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotOpinion 2005-6
… of town to provide a program on the prevention of teen “bullying”) POLICE AND POLICE PROTECTION -- Crime … of town to provide a program on the prevention of teen “bullying”) TOWNS -- Powers and Duties (authority to … a town program at a parochial school on the prevention of teen “bullying”) STATE CONSTITUTION, ARTICLE VIII, §1, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 99-10
… to electricity, heating, ventilation, cooling, steam or hot water, in which a person agrees to install, maintain or …
https://www.osc.ny.gov/legal-opinions/opinion-99-10DiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… and with access using cellular data plans only (20.3%). Brooklyn had the second highest share of households without broadband internet (27.3%). The Bronx and Brooklyn faced the highest average price for monthly … new connections, especially in the South Bronx and Brooklyn during the height of the pandemic. The 2021 to 2023 …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycState Comptroller DiNapoli Releases Audits
… were not implemented. CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of … Individuals who are dual enrolled in the Empire Plan and Medicare have their prescription drug coverage under Empire Plan Medicare Rx. CVS Caremark, which contracted with Civil …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1073
… number or PO Box number. INPUT ADDRESS MISSING PO, RR, OR HC BOX NUMBER Verify Post Office Box, Rural Route, and/or Highway Contract numbers are included. PO, RR, OR HC BOX NUMBER INVALID Verify correct Post Office Box, Rural …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableComptroller DiNapoli Releases State Audits
… to a Dentist (Follow-Up) (2015-F-3) An audit issued in July 2013, determined that, for the period June 1, 2009 through Sept. 30, 2012, Medicaid made $66,402 in improper payments to a dentist. In a follow-up report, auditors determined DOH has made …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsDiNapoli: The State May Have Your Money
… to see if any of the $12.5 billion in lost and forgotten money currently being held by his office could be theirs. … 30 million accounts are unclaimed in New York, some dating back to the 1940s. An interactive map created by DiNapoli’s … visit our website to see if my office is holding any money in their name. It’s likely that some of the $12.5 …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyHigher Education – 2021 Financial Condition Report
… Enrollment In spring 2021, New York State higher education enrollment … year compared to a 3.5 percent decline nationwide. In spring 2020, such decreases from the year before were 2.0 … University of New York (SUNY) increased by 13.6 percent in the 2019-20 academic year from the previous period. The …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-education