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Opinion 90-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by telephone to discuss a district matter while out of State, was entitled to a per diem allowance. We concluded … of de minimis . [Emphasis added] The Court went on to state that the determination of the character of the services …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Opinion 93-10
… in November, known as Thanksgiving day". Section 24 does not, however, list the day after Thanksgiving as a …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Opinion 90-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Law, Article 11-A has been challenged (see Caruso v State of New York , Supreme Court, Albany County). January 8, …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 91-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (purchases under State or county contract) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 91-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to Village Law §7-730 under the following facts. You state that approximately twenty years ago, a town approved a …
https://www.osc.ny.gov/legal-opinions/opinion-91-15DiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… Medicaid payments over the course of several years due to errors in its billing system and may have exposed patients to unqualified and uncredentialed health care providers, according to three reports released today by State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… of any in-state passenger vehicles that do not pay tolls, fees, or other charges, if they have three or more …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… Attorney and State Police. “Gaylor Jr. betrayed his duty to his community by allegedly stealing funds meant to protect the citizens of Olean to fund his personal business and lifestyle,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… The Office of the State Comptroller has developed five new “10-minute Tech Talk” cybersecurity training webinars for local government officials with weekly releases planned … 24. Phishing, to be released Oct. 31. In addition to the new series, prior years’ Cybersecurity Awareness Month …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… County Sheriff’s Office and Wyoming County District Attorney Donald G. O’Geen. The investigation found that … Wyoming County Sheriff Gregory J. Rudolph and District Attorney O’Geen for their continued partnership in fighting … arrested and arraigned at village of Perry Court by Judge Charles Miller. Conaway was released on $1,000 bail and is …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementIX.6.D HHS Payment Management System – IX. Federal Grants
… System (PMS) that provides federal awarding agencies and state grant recipients the tools to manage grant payment … Reserve Bank or the U.S. Treasury for deposit into the State’s bank account, and record the payment transactions and … their Unique Entity Identifier (UEI) number and the State’s Tax Identification Number (TIN) with the System for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority (2019-S-52) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-19s52-response.pdfLong Island Rail Road: On-Time Performance by the Numbers (2023)
In 2023, the LIRR carried 65.2 million riders, a reduction of 25.9 million from levels last reached before the COVID-19 pandemic in 2019, when ridership reached 91.1 million passengers.
https://www.osc.ny.gov/files/reports/pdf/report-9-2025.pdfCentral New York Regional Market Authority – Financial Condition (2024-18)
Determine whether the Central New York Regional Market Authority Board of Directors (Board) and officials effectively managed the Authority’s financial condition and planned for future capital and operational needs.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/central-new-york-regional-market-authority-2024-18.pdfAddiction Support Services During Emergencies (2021-S-35)
To determine whether the Office of Addiction Services and Supports (OASAS) offers adequate guidance to providers to help ensure they’re able to deliver addiction support services during emergency situations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21s35.pdfLabor Investigations in New York City (2022-S-17)
To determine whether the Department of Labor (Department) is adequately conducting labor violation investigations in New York City. The audit covered the period from January 2019 through March 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s17.pdfEPI - “Nation’s Report Card” Underscores New York’s Need for Academic Recovery
The COVID-19 pandemic hit New York earlier than most states and forced New York’s schools to take on the extraordinary challenge of quickly shifting to remote learning formats.
https://www.osc.ny.gov/files/reports/pdf/new-yorks-need-for-academic-recovery.pdfEnvironmental, Social & Governance Principles and Proxy Voting Guidelines
The New York State Common Retirement Fund votes by proxy on each proposal at annual meetings and special meetings of U.S. portfolio companies, as well as selected international companies.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2022.pdfBenefits Advisement Services for Individuals With Disabilities Seeking Employment (2020-S-41) 180-Day Response
To determine if the Office of Mental Health (OMH) has effectively addressed the findings and recommendation related to benefits advisement in the New York State Employment First Commission report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s41-response.pdfUser Access Controls Over Selected System Applications (2019-S-34) 180-Day Response
To determine whether access controls over select State University of New York Upstate Medical University (Upstate) system applications are effective to prevent unnecessary or inappropriate access to those applications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s34-response.pdf