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Opinion 2006-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … July 11, 1996, regarding A. 9040; see also Budget Report on S. 6278 of 1996). There is nothing in the legislative …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Military Service Credit
… A Message from Comptroller Thomas P. DiNapoli If you are a veteran, or are currently serving in any of the branches of the United States military, you … law on May 31, 2016. It enables eligible NYSLRS members to buy up to three years of active military service toward their …
https://www.osc.ny.gov/retirement/publications/military-service-creditState Comptroller DiNapoli Releases State Audits
… been issued: New York City Administration for Children's Services (ACS): Administration of Non-Competitive and … or foster parents. Consequently, in some cases, the health and safety of children were placed at risk. In a … none were implemented. State Education Department (SED): Universal Pre-Kindergarten Program: Monitoring of Health and …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Agriculture and Markets – … and free from disease. Additionally, Ag&Mkts did not have support or reasonable assurance that it had identified … (Local Districts) to ensure that all required documents have been included, and assessing budgeted operating costs to …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsDiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… and inmate complaints that may indicate problematic trends at those facilities, according to an audit released … improve its tracking of data and to identify patterns or trends that merit attention to protect the rights and safety … complaints, and other issues, to identify patterns or trends that may warrant monitoring or targeted reviews; …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsOpinion 88-72
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Establishment (of town … a town sewer district within the county district. This is in reply to your inquiry regarding the formation of a town … a town sewer district that would connect with facilities in a nearby city. You ask whether it is permissible for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Opinion 99-1
… nonforfeitable right to a service award) GENERAL MUNICIPAL LAW, §§217(j), 218(e), 219(f): (1) The assets of a service … award program may provide death benefits only in the case of an active volunteer firefighter who has a … of the General Municipal Law provides, in effect, that defined contribution service award programs "shall" provide …
https://www.osc.ny.gov/legal-opinions/opinion-99-1DiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… New York’s economy grow and create jobs, especially now as we work to recover from the COVID-19 pandemic. … Evaluations Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… DiNapoli finds that New York’s Tuition Assistance Program (TAP), the state’s primary need-based grant program for … the 2008-09 academic year (AY) and that undergraduate TAP recipients dropped by 77,000 (21%), with steep declines … schools (40%), and lowest income households (38%). “TAP has helped generations of New Yorkers attend college, but …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsComptroller DiNapoli Releases School District Audits
… officials did not provide cybersecurity awareness training to employees, they did not disable or remove unnecessary user accounts on the network and they … were not audited and approved before payment. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… financial reports. The booking coordinator oversees hall rentals and certain fundraising events. The Department’s … through May 31, 2024 deposits, including those for hall rentals and fundraising, totaled $211,917. Adopt: Written …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mCity of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate oversight of financial operations? Audit Period January 1, 2022 – … Did the City of Mechanicville City Mayor and officials provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78DiNapoli: Managed Care Companies Wasting Millions in State Medicaid Dollars
… the state’s Medicaid program, made at least $6.6 million in improper and questionable payments to ineligible providers … over a four-year period, including almost $60,000 in payments to pharmacies for medications that were … public health dollars and are costing taxpayers millions in questionable payments,” DiNapoli said. “My office will …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-managed-care-companies-wasting-millions-state-medicaid-dollarsUnified Court System Bulletin No. UCS-266
… deduction for union dues for the following unions: Union Ded Code Deduction Description CSEA 201 Civil Service … the payroll deduction for the following unions: Union Ded Code Deduction Description Citywide Assoc Law Assts 228 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-266-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625
… deduction for union dues for the following unions: Union Ded Code Deduction Description IBEW Local 3 Dues 486 IBEW … the payroll deduction for the following unions: Union Ded Code Deduction Description Moving Pictures Operator 269 … 300 232 Civil Service Forum 300 Service Employees Int'I 246 267 Service Employees Int'l 246 DC37 471 District Co 37 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-625-updated-procedures-initiating-or-terminating-payrollDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… participation to the Department of Economic Development (DED). The law sets the state’s MWBE participation target at … MWBE participation goals. However, in preparing reports to DED, DASNY did not make adjustments for such payments. For … providing revised amounts and participation rates to DED and other stakeholders. DASNY officials generally …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationContract Advisory No. 4
… Agencies may have multiple Business Unit/ Department ID combinations, but only certain of those combinations are … created in the SFS must use a Business Unit/Department ID combination which is valid for contracts. A list of valid Business Unit/Department ID combinations can be found in the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideMorristown Fire District – Board Oversight (2025M-101)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101DiNapoli Announces State Contract & Payment Actions for January 2014
… more than 1.5 million payments worth more than $10 billion in January 2014. His office also rejected 191 contract … contract for the sale of Harriet Tubman Residential Center in Cayuga County to CNY Realty Development Co. LLC. Approved … Approved a $1.6 million contract to purchase 590 acres in the towns of Shandakan and Hardenburgh from the Nature …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-state-contract-payment-actions-january-2014State Comptroller DiNapoli Releases Municipal & School Audits
… auditors identified potential cost savings of $23,000 for vehicle and energy purchases. Officials also did not issue … budgeted appropriations, leaving a limited flexibility to cover any other unforeseen or unexpected costs. Since 2017, …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits