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Opinion 98-14
… budget estimates) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (submission of budget estimates) TOWNS -- Budget … TOWN LAW, §§104, 106; HIGHWAY LAW, §141; MUNICIPAL HOME RULE LAW, §10(1): The town highway superintendent's … note that, in our opinion, a town may not, pursuant to its home rule powers, supersede the requirements of section 141 …
https://www.osc.ny.gov/legal-opinions/opinion-98-14DiNapoli: North Shore Leads Staten Island's Growth
… The North Shore, for many the gateway to Staten Island, has led … today by State Comptroller Thomas P. DiNapoli. The North Shore is located just north of the Staten Island Expressway and serves as an … The North Shore for many the gateway to Staten Island …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthEssential Policy Elements – Travel and Conference Expense Management
… certain fundamental elements that should be included in a travel and conference policy. The following list details the … to attend conferences and training and to incur other travel expenses for which prior approval is required. A … expenses, including providing easy-to-use standardized forms and instructions. A statement communicating to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsMamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… adopt and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have … set aside for remittance to the New York State Department of Taxation and Finance (State). Key Recommendations Update …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… Agencies may also participate in multi-agency lease contracts let by OGS, which use an LM prefix. The chart … to OSC review and approval. Prior to assigning a CM number the Awarding Agency should communicate with all … the CM numbering scheme being assigned. LM Multi-Agency Lease A lease contract, let by OGS, that covers multiple …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… Financing options, see the DOB Budget Policy and Reporting Manual and Forms . Note: If an agency has an extended term … of the method of financing. Budget Policy and Reporting Manual Item H-300 requires agencies to submit Annual … Request for Approval of Installment Purchase Contracts; Schedule of Payments to Vendors; State-Supported Bonds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionDiNapoli Releases East Harlem Economic Snapshot
… and an important part of New York City's identity." "El Barrio/East Harlem's economy is prosperous as ever," said … proud of all the work my office has completed to benefit El Barrio/East Harlem's economy, and therefore shaped our …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotState Comptroller DiNapoli Releases Audits
… implemented. CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil … prescription drug coverage under Empire Plan Medicare Rx. CVS Caremark, which contracted with Civil Service to …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… The state’s Financial Plan shows a growing structural budget deficit with a cumulative three-year budget gap of $34.3 billion, as forecasted by the Division of … The states Financial Plan shows a growing structural budget deficit with a cumulative threeyear budget gap of $343 …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … were not implemented, and one was no longer applicable. New York City Department of Youth & Community Development … four were partially implemented and two were implemented. New York City Civilian Complaint Review Board (CCRB): …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… [read complete report – pdf] Audit Objective Did the Beekmantown Fire District No. 1 (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations? Audit Period January 1, … Did the Beekmantown Fire District No 1 District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli Releases Municipal & School Audits
… review bank and investment statements and canceled check images. The board also did not obtain an annual independent …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases School Audits
… completed audits of the Depew Union Free School District , Erie 1 BOCES , Norwood-Norfolk Central School District , … audit, please contact Brian Butry at 518-474-4015 or email: [email protected] . Depew Union Free School District – Financial Condition (Erie County) The board and district officials overestimated …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… of Health – Medicaid Program – Improper Payments for Brand Name Drugs (Follow-Up) (2024-F-9) New York’s Medicaid … 2022, found $1,102,823 in Medicaid overpayments for brand name prescription drugs where generic drugs were … drugs that appear to be generic drugs but were paid using brand name drug pricing methods, and the Office of the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsDiNapoli: State Medicaid Program Made More Than $100 Million in Duplicate Payments
… New York state paid more than $100 million in duplicate payments to managed care organizations (MCOs) for … flaws and incorrect or incomplete information have caused duplicate Medicaid premium payments for a long time,“ … quickly or remain unresolved and large amounts of improper duplicate premium payments remain unrecovered. For example, …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-state-medicaid-program-made-more-100-million-duplicate-paymentsOpinion 89-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to … Concerning the towns code of ethics …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Homeless Services Housing Needs Assessment (Follow-Up)
To assess the extent of implementation as of June 2025 of the seven recommendations included in our initial audit report 2021S23
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followState Comptroller DiNapoli Releases Municipal & School Audits
… related to the 2021-22 capital improvement project (CIP) were procured in accordance with district policies, … requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to vendors, …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… A new report by New York State Comptroller Thomas P. DiNapoli … state and federal aid, the School Tax Relief program (STAR), and local property tax revenue. Property taxes made up … aid, declining from 3.4 percent to 2.9 percent and the STAR program dropping from 7.5 to 5.8 percent. The percentage …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… Port Jervis; and the towns of Colonie, Constable, Elmira, Evans, German Flatts, Mansfield, Oxford and Saugerties. …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scores