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Opinion 95-32
… specified by subdivision 3 include a pledge of "eligible securities" having an aggregate market value at least equal to the aggregate amount of the … Municipal Law, §§10[1][f], defining the term "eligible securities", and 10[3][c], relating to determining the market …
https://www.osc.ny.gov/legal-opinions/opinion-95-32DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… industries like agriculture and food production, wine and beer, and advanced manufacturing – industries that our …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… law, if a household’s income exceeds the maximum limit by 25 percent or more, the resident must get HPD approval to … 59 (30 percent) exceeded the maximum limit by at least 25 percent. Many of these tenants exceeded the allowable … clause. Of those with incomes exceeding the maximum by 25 percent or more, auditors found several households …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingState Agencies Bulletin No. 1800
… of this bulletin is to inform agencies of the new Federal Form W-4, Employee’s Withholding Certificate, and the update … their Federal tax withholding are affected. Background The IRS has released the new Form W-4, Employee's Withholding … Instead, annual amounts based on the employee’s filing status, along with optional adjustments, will be used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… in City Fiscal Year (FY) 2022. Timing its recovery is an open question, however, as employers continue to offer … double in the decade before the pandemic,” DiNapoli said. “When the pandemic hit, companies shifted office workers to … roll for FY 2023, to be released in January 2022, will provide further insight on the potential duration and …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… commitments. However, because the city does not explain what is causing budgetary constraints and how they are … and economic development projects were all likely to start more than two years after the initial project … Report A Review of NYC Capital Project Delivery Fiscal Tracking Tools and Other Reports Review of the Financial Plan …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededState Comptroller DiNapoli Releases Municipal & School Audits
… $315,279 of nonexistent town-wide fund balance in the 2019 through 2023 fiscal years and used $350,000 in … to incur $11,430 in borrowing costs. Village of Penn Yan – Water Treatment Plant (WTP) Overtime (Yates County) Because … of 39 water outlets reviewed that exceeded the lead action level to prevent students or staff from drinking from these …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… courts have broad jurisdiction and hear both civil and criminal matters. 1 Justice courts hear civil, criminal, … 20 percent of the registered voters in each town. Must be filed with the town clerk in each of the affected towns; one … the meeting; and Hear testimony and receive evidence and information that may be presented concerning the petition or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsImproper Episodic Payments to Home Health Providers (Follow-Up)
… economically disadvantaged and/or have special health care needs. Effective May 1, 2012, the Department of Health … to Medicaid recipients in the home. EPS is based on 60-day episodes of care. CHHAs can be paid for a full episode … were transferred into Managed Long Term Care during a 60-day episode of care. The CHHAs should not have received full …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followJune 2002: GASB Statement 34
… 34 include: Government- Wide Reporting Focus on Major Funds Changes in Budgetary Reporting Full accrual accounting …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Criminal History Background Checks of Unlicensed Health Care Employees
… safeguard patients through requests for required criminal history background checks when hiring unlicensed … March 3, 2017. Background The Department, through its Criminal History Record Check (CHRC) Legal Unit, is … before, the CHRC Legal Unit reviews the case using information from its initial request and any subsequent New …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesState Comptroller DiNapoli Releases School Audits
… District , Berne-Knox-Westerlo Central School District , King Center Charter School , New Hyde Park-Garden City Park … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Bath Central … reserve will be used. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Joint Fire District, Village of Deposit , Multiple Dwelling Property Inspections , Orleans County Soil and Water … DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsSelected Aspects of the Migrant Education Program
… subgroup of students. For 2013, however, the graduation rate was 40 percent for migrant students, but 69 …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programDiNapoli Releases October State Cash Report
… State tax collections totaled nearly $41.6 billion through October, a drop of $764.1 million, or 1.8 percent, from the … will be closely watching tax collections from the upcoming holiday shopping season and the level of bonuses paid in the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportOversight of Telemental Health Services (Follow-Up)
… our initial audit report, Oversight of Telemental Health Services (Report 2020-S-16 ). About the Program The Office of … providing guidance to assist OMH-licensed and -designated providers under Article 31 of the Mental Hygiene Law with the …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followState Agencies Bulletin No. 2115
… paid on the Institution pay cycle may be affected. *This does not apply to employees of the State University of New … Fund (00640, 00650) since their fiscal year does not expire until the end of June. However, although funds will be … mailed until all other advices can be released. Background When a passed budget is in place, OSC transmits the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2115-paycheck-distribution-april-6-2023-institution-cycle-paychecksDiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… today by State Comptroller Thomas P. DiNapoli. “Contractor Express Scripts collected rebates but failed to turn over a … and allocation of rebates offered by drug manufacturers. Express Scripts Holding Company took over those duties in … 2012. DiNapoli’s auditors found that on a quarterly basis, Express Scripts invoiced drug manufacturers for rebates and, …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nysMedicaid Program – Medicaid Drug Rebate Program Under Managed Care
… 2014. Background In 1990, Congress created the Medicaid Drug Rebate Program (Rebate Program) to reduce state and … been able to recover a portion of Medicaid prescription drug costs by requesting rebates from drug manufacturers. The … to eMedNY so that rebates can be requested. The Department does not seek rebates on drug encounter claims from all …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careMonitoring Town Asphalt Road Projects (2012MS-7)
… letter reports to the following Towns: Brookhaven [pdf] , East Hampton [pdf] , Guilderland [pdf] , Islip [pdf] , …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7