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Opinion 98-12
… the opinion. CITIES -- Powers and Duties (commingling of city and dependent school district moneys); (use of city and dependent school district moneys to temporarily … the other) MUNICIPAL FUNDS -- Accounting (commingling of city and dependent school district moneys) -- Inter-fund …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 2007-1
… Fawcett v City of Buffalo , 275 AD2d 954, 713 NYS2d 610 app den 96 NY2d 701, 722 NYS2d 793; Schulz v Warren County … e.g., Matter of Karedes , supra ; Lynd v Heffernan , 286 App Div 597, 146 NYS2d 113 mot for lv granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d 976). While an agreement …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 89-25
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys in to pay debt service) -- Repair Reserve … how and whether the proposed expansion of the plant goes forward. Under Article 5-D of the General Municipal Law, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 2002-7
… Library v County of Erie , 171 AD2d 369, 577 NYS2d 993 aff 80 NY2d 938, 591 NYS2d 131). This Office has previously …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7College Readiness (Follow-Up)
… audit report, College Readiness (Report 2021-N-1 ). About the Program According to the U.S. Department of … beyond a high school diploma—a college degree or advanced certificate represents entry to rewarding careers. However, … are assessments of students’ proficiency levels in English (reading and writing) and Math. Being college ready …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followMedicaid Program – Oversight of Health Homes
… audit covered the period from January 2019 through June 2023, with analysis of selected performance measures … to care, engaging people in the behavioral and general medical care needed to stay well, and reducing unnecessary … members a dedicated care manager to help with obtaining medical, behavioral, and social services. DOH administers New …
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
… funded program that provides a wide range of medical services to those who are economically disadvantaged and/or … the Department contracted with Mercer Health and Benefits, LLC to provide actuarial services and premium rate-setting … Audits/Reports of Interest Department of Health: Medicaid Drug Rebate Program Under Managed Care (2014-S-41) Department …
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
… to deadlines, compliance with the Procedures, retention of documents that support the ACE ratings, and guidance for … ratings. Establish a time frame for when critical documents (e.g., notification letters) should be sent, and …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemHeat and Hot Water Complaints
… Preservation and Development (HPD) addresses heat and hot water complaints timely, issues notices of violation, and … penalties as appropriate. Our audit covered heat and hot water complaints received during NYC Fiscal Years (FY) 2018 … which includes the provision of adequate heat and hot water. Insufficient heat can pose safety risks, especially …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsCitywide Payment Services and Standards – Controls Over Payments
… by the City, including real property tax) despite the fact that the FAIRTAX system was replaced in 2018. … 3 days before they were logged into an informal tracking sheet and then held for up to 19 days before they were …
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
… Objectives To determine whether New York City Transit and the MTA Bus Company have and … maintain an accurate and complete inventory of non-revenue service vehicles, and to determine whether the non-revenue … from January 2018 through April 2021. About the Program New York City Transit (Transit) and the MTA Bus Company (MTA …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesState Agencies Bulletin No. 1906
… Employees with line number changes reported in the New York State Electronic Personnel System (NYSTEP) are affected. … Position Info page using the following path: Main Menu > Organizational Development > Position Management > …
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
… maintain perpetual inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no … for the capital assets tested and did not conduct periodic physical inventories to help ensure the records were accurate … purposes and increased the risk for fraud, waste or abuse. Village of Islandia – Overtime (Suffolk County) During …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 2005-6
Whether a town may donate monies to sponsor a symposium on violence by teens in the community to be conducted and hosted by a parochial school
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 99-10
… an energy performance contract entered into on or after July 1, 1998 is generally subject to regulations …
https://www.osc.ny.gov/legal-opinions/opinion-99-10DiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… or digital subscriber line (DSL) internet subscription as of 2023, with the Bronx having the highest share of households without access. “Having high-speed internet … too many households still don’t have a subscription. Many of New York City’s lowest income families still face a …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycState Comptroller DiNapoli Releases Audits
… Authority: Long Island Rail Road – Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up) … processes, and greater collaboration to improve customer service, achieve greater efficiency, and realize … of the goals the Transformation Plan promised—improved customer service, process efficiencies, and cost …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1073
… Purpose To notify agencies of a new error code on the Control-D Report NPAY766 – Employee Address Not … meet United States Postal Service (USPS) standards for bar code mailing. The USPS has implemented Intelligent Bar Codes … to provide agencies with a list of employees whose zip code in PayServ does not match the zip code for the …
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
… help ensure its independence. Tuition Assistance Program (TAP): State Financial Aid Program at LIM College (2015-T-2) … risk that a significant number of students certified for TAP were not eligible for awards. Nonetheless, tests did …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsHigher Education – 2021 Financial Condition Report
Provides information about New York States public and private higher education institutions
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-education