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Opinion 90-25
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to contract … §176(12),(27); STATE CONSTITUTION, ART. VIII, §1: A fire district is not obligated to compensate a private water-works … had been installed and subsequently entered into a written agreement with the corporation for the rental of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Town of Bergen – Town Supervisor (2024M-30)
… Town Board (Board), and filed the annual financial report (AFR) in a timely manner. Key Findings The Supervisor … records to the Board for audit and while he filed the AFR in a timely manner, it was not accurate. The Supervisor: … were accurate. Overstated cash by $747,000 in the 2022 AFR. Did not perform a periodic review of all journal entries …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Charter School of Educational Excellence – Information Technology (2023M-174)
… pdf] Audit Objective Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) … properly identify and secure sensitive student data. Three out of six tested users of the cloud-based application used … student data. Key Recommendations Review, revise (if necessary), adopt and communicate the data classification …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)
… in our initial audit report, Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed … disorders. Within MMC and HARP is the Integrated Benefits for Dually Eligible Enrollees Program (IB-Dual), which became … 1, 2021. IB-Dual pays lower MMC and HARP premium rates for Medicaid recipients in MMC or HARP who enroll in Medicare …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-andState Agencies Bulletin No. 2255
… salary increases but is subsequently hired, rehired or appointed into an eligible position after the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2255-security-supervisors-unit-april-2023-and-april-2024-retroactive-3XI.15.A Competitive Grants Procurement Record – XI. Procurement and Contract Management
… date to ensure sufficient time for approval and the timely execution of contracts. The Competitive Grants Procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi15a-competitive-grants-procurement-recordDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… Objectives To determine whether residents of Mitchell-Lama developments supervised by Division of Housing and Community Renewal are provided safe and clean … This report solely addresses the existence and use of an unauthorized bank account by Sunnyside Manor’s …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… NEW YORK – State Comptroller Thomas P. DiNapoli and Attorney … Poverty (“Met Council”), has been sentenced to 18 months in jail. Ross also paid $534,000 in restitution to Met … stole approximately $9 million from the taxpayer-funded nonprofit organization as part of a 20-year grand larceny and …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerDivision of Housing and Community Renewal Bulletin No. DH-142
… of OSC’s automatic processing of the April 2025 DC 37 3% Salary Increases and provide instructions for payments not … 2025 DC 37 RRSU 3% Salary Increase: Employees with a Comp Rate Code of ANN who are in a traineeship (Grade 800). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-142-april-2025-district-council-37-dc-37-3-salaryDiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… a six-month period that started in October 2023, according to an audit released today by State Comptroller Thomas P. DiNapoli. “My office pays close attention to Medicaid because it’s critical for so many New Yorkers and … The bulk of the improper payments, $11.8 million, went to pay 27,480 Medicaid managed care premiums for recipients …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsCUNY Bulletin No. CU-823
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-823-international-brotherhood-teamsters-ibt-local-237AFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfAnnual Report on Local Governments for FYE 2021
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2021.pdfIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2) 180-Day Response
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking. The audit covered the period from Ja
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2-response2.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
Motor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2) 180-Day Response
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2-response.pdfDiNapoli: New York on Better Financial Footing
… and financial practices and an improved economy, according to a report on the 2014-15 state Financial Plan released … York State Comptroller Thomas P. DiNapoli. More remains to be done to align recurring revenues with recurring … has remained below 4 percent. Reserves are projected to change little in the next few years, according to the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingComptroller DiNapoli and AG Schneiderman Announce Fourth and Final Guilty Plea in Monroe Co. Bid-Rigging Case
… Eric T. Schneiderman today announced the guilty plea of Daniel Lynch, a Rochester-area businessman, for working … was stated on the record in today’s court proceedings, it is expected that Lynch will be sentenced to two-and-one-third … Brian McDonald of the Attorney General’s Public Integrity Bureau are prosecuting the case, with assistance from …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-fourth-and-final-guilty-plea-monroe-co-bid-riggingState Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program
… Top executives at the Rochester-Genesee Regional Transportation Authority … efforts, according to an audit released today by State Comptroller Thomas P. DiNapoli. “My auditors found that … In fact, auditors found that more than 90 percent of the awards sampled were tied directly to collective goals, not to …
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-program