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State Comptroller DiNapoli Statement on New York City Teachers' Contract Agreement
… “The news of Mayor de Blasio and the UFT reaching an agreement for a long … largest city and municipal workforce. I applaud Mayor de Blasio and UFT President Michael Mulgrew for reaching this … The news of Mayor de Blasio and the UFT reaching an agreement for a long …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-new-york-city-teachers-contract-agreementDiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… $267 billion in debt, the equivalent of $13,487 for every resident in the state, according to a report issued … Authorities Reporting Information System (PARIS) as issued for state purposes, better known as “backdoor borrowing,” … authority debt includes an additional $66.7 billion issued for authority purposes and $40.9 billion issued on behalf of …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityPublic Safety – 2023 Financial Condition Report
… (2017-2021) to the number of reported incidents in 2022, shooting incidents where a person was hit are up 15 percent, …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyDynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… holiday parties, and personal expenses such as personal laundry and phone service costs. We identified several …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the … of administering the Acts and assessing these expenses on insurance carriers that issue policies or contracts of … for the three State Fiscal Years ended March 31, 2021. On average, $23.7 million in expenses were incurred to …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… that it is maximizing revenue from advertising at its airports. During our review of two sampled airport system …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… no depreciation 10-12 years no depreciation 20-75 years A renovation is a project performed on an already existing … asset addition if they meet the following criteria: The renovation costs more than $100,000 It occurs when 75% or … being renovated will be retired if the actual cost of the renovation is 75% or more of the current replacement cost of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsServen Volunteer Fire Company – Board Oversight (2024M-97)
… all money as required, and allowed a member to handle hall rental revenue. Properly record all financial transactions, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97State Agencies Bulletin No. 2126.5
The purpose of this bulletin is to inform agencies of the implementation of Paid Parental Leave for certain State government employees and provide guidance for entering the leave and payment transactions in PayServ
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21265-paid-parental-leave-fullPine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18DiNapoli: State Agency Overtime Costs Decreased 11.6% in 2023, First Decline Since 2016
… P. DiNapoli. The decrease was led by declines in overtime hours at three of the five agencies that are historically the … accounted for about two-thirds of the state’s overtime hours in 2023. The Department of Corrections and Community … of the workforce but accounted for 68.7% of the overtime hours. A 16.4% (almost 870,000 hours) rise in overtime hours …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-agency-overtime-costs-decreased-116-2023-first-decline-2016Opinion 89-15
… property damage) FIRE PROTECTION DISTRICTS -- Contracts (with village) VILLAGES -- Powers and Duties (authority to … used for the purchase of liability insurance in connection with equipment owned by the fire department (4 Opns St Comp, 1948, p 396; NY Const, art VIII, §1). With respect to the provision in the contract under which the …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Opinion 94-6
… opinion. CONFLICTS OF INTEREST -- Employment Contracts (tenant member of housing authority employed by residential … management corporation) -- Public Housing Authorities (tenant member employed by residential management corporation) … to operate a federally-funded recreation program, a tenant member of the housing authority would have a conflict …
https://www.osc.ny.gov/legal-opinions/opinion-94-6DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… Franklin Central School District officials saved more than … and employees.” In January 2013, school officials in Franklin assessed the benefits and costs associated with the … health insurance carrier’s rates to the new carrier, Franklin CSD saved a total of $543,000 from 2013 through …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsXII.5.J Entering the Division of the Budget Approval Code – XII. Expenditures
… Preparation: When processing payments that are subject to approval by the Division of the Budget (DOB), Business … in the DOB Approval Code field of the voucher. Guide to Financial Operations REV. 03/19/2012 … When processing payments that are subject to approval by the Division of the Budget DOB Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5j-entering-division-budget-approval-codeDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… State tax receipts cumulatively through January of State Fiscal Year 2020-21 are nearly $2 billion … anticipated by the state Division of the Budget’s (DOB) January projections. Tax receipts for the month of January totaled $11.4 billion. This is $550.5 million above …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… costs, consisting of $1,600 in longevity payments and $910 in payments for services that were not related to the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualMedicaid Program – Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements
… that require an appropriate National Provider Identifier (NPI) for ordering, prescribing, referring, and attending … for Medicaid claims that did not contain an appropriate NPI in the OPRA fields and resulted in: $1.5 billion in … that did not contain an appropriate referring or attending NPI (for example, some claims contained NPIs of providers who …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-claims-not-compliance-ordering-prescribingControls Over and Revenues From .nyc Generic Top-Level Domains
… (TLD) is the last part of an Internet address, such as .com, .net, or .org. In March 2012, DoITT entered into a …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… achieve cost savings by implementation of a rental cap on oxygen equipment. The audit covered the period from July … Certain DME items are available to Medicaid recipients on a monthly rental basis, subject to certain limits (or … – is only available for rental and generally has no limit on the number of rental payments allowed. By comparison, …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentals