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Opinion 2007-1
… compliance with objective, uniform standards set forth in specifications, with an award to the lowest responsible … individuals whose disabilities prevent them from using lift-equipped public transit (42 USC §12143). This special … with a disability who needs the assistance of a wheelchair lift or other boarding assistance device. Any individual with …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1United Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… functions of the prescription drug program to Medco Health Solutions, Inc. (Medco), including the negotiation, … Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (2012-S-10) …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… of the Manual pertaining to less-thanarm's- length (LTAL) relationships, time and attendance records and classification … guidance provided by the Manual (e.g. LTAL business relationships, program modifications for business location) …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualOversight of School Safety Planning Requirements (Follow-Up)
… the Program In New York, schools are required to develop and regularly review safety plans as part of the Safe Schools … in New York’s schools by preventing school violence and increasing the safety of students and teachers in school settings. Among its key provisions, …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followCity of Lockport -- Budget Review (B18-1-10)
… accumulated deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act requires the … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … matters described in this letter, the significant revenue and expenditure projections in the proposed budget appear …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10State Comptroller DiNapoli Releases Municipal Audits
… unclear board resolutions, undocumented verbal agreements and a lack of oversight, training and controls, the village’s deputy clerk was overpaid by … for $39,000 of the total. The payroll clerk accrued and used unauthorized leave and paid herself for more time …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Staten Island Woman Pays Full Restitution of Over $247K after Cheating Brother-in-Law Out of Sister's NYS Pension Death Benefits
… 68, fraudulently designated herself as her sister’s sole beneficiary while her sister was on her deathbed. When her … her sister’s credentials to create an online retirement account designating herself as the sole beneficiary. Gutierrez received the entire death benefit of …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-staten-island-woman-pays-full-restitution-over-247k-after-cheating-brother-law-out-sistersDiNapoli: Former Esperance Fire Chief Charged With Stealing $10,000
… Esperance Fire and Rescue Squad and the Fallen Firefighter Memorial, State Comptroller Thomas P. DiNapoli and New York … stealing from the department and Fallen Firefighter Memorial,” James said. “Anyone who uses their trusted … additional $5,751 from the Schoharie Fallen Firefighters Memorial fund account, which he had sole access to. He …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-esperance-fire-chief-charged-stealing-10000DiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… tax revenue, as anticipated by New York state and the city. “Wall Street’s cash bonuses were expected to fall as … lower bonuses affect income tax revenues for the state and city, our economic recovery does not depend solely on Wall … and construction must continue to improve for the city and state to fully recover.” The $33.7 billion bonus …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… make grade changes after the close of a marking period to only designated individuals; Retaining documentation to show … controls to ensure that individuals are assigned only those access rights needed to perform their job duties; …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesComptroller DiNapoli Releases State Audits
… source. Auditors found the LDC was able to substantiate only $4,284.09 in expenses under the contract. Department of … and indirect costs provide reasonable assurance that only appropriate expenses were charged to the fund. …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsDiNapoli Releases July Cash Report
… “Personal Income Tax collections remain strong, and one-time settlement funds have temporarily boosted … increased collections from historically volatile sources and the one-shot nature of billions of dollars in settlement … 31 were 9.9 percent higher than the same period last year, and collections of $4.7 billion in July were $361 million, or …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportPublic Safety – 2021 Financial Condition Report
… Number of Crimes and Crime Rates Rise for the First Time in Eight Years The … by murders (45.8 percent), burglaries (16.6 percent) and aggravated assaults (4.4 percent). DCJS recorded … decreases in rapes (15.8 percent), robberies (3.2 percent) and larcenies (3.1 percent). Total crimes in the seven …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… resulted from Lifeline exceeding the approved staff-to-student ratios specified in the program approval letters … staff uniforms, $250 in food for Board meetings, $228 for student clothing, a $122 plaque for a retiring employee, and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1993
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fireOperational Advisory No. 22
… Subject: EE1 Procure to Pay Changes Summary Guidance: The Office of the State … EE1 Procure to Pay Changes Summary …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryState Comptroller DiNapoli Releases Audits
… of Education (DOE): Custodial Service Contract Procurement and Oversight (2020-N-8) A not-for-profit corporation … custodial services contracts – was in its best interest and did not follow guidelines and submit a detailed cost breakdown of the services to be …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsContributions – Special 20- and 25-Year Plans
… your employer calculates a projected annualized wage by using your part-time rate to determine what your annual …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsIV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… miscellaneous receipts. The revenue account codes listed in this chapter have been developed and organized to provide … State receives. The product code field can also be used in conjunction with the account code, to provide a lower … by all State agencies and public authorities that transact in the SFS. Taxes Personal Income Tax Consumption and Use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewNorth Salem Central School District – Network User Accounts (2022M-140)
… user accounts were adequately managed (granted, changed and disabled). Key Findings District officials did not ensure … should have: Developed procedures for granting, changing and disabling network user accounts. Ensured IT staff … Seven of these users left the District between 2011 and 2019. Key Recommendations Develop procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140