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State Comptroller DiNapoli Releases Audits
… meets the definition of a transfer). These claims are at a high risk of overpayment if the first hospital inappropriately reported an actual transfer as … were for outpatient services. New York City Department of Housing Preservation and Development (HPD): Heat and Hot …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38) COIDA did not adequately plan for the 2017 acquisition of the rail yards. The property was acquired based on a $6 million … industry that could take advantage of the property as a rail yard and be profitable. The board decided this was not …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… issued in 2013 and 2014. Somers Central School District – User Accounts and Software Updates (Westchester County) … officials did not establish adequate controls over user accounts and software updates to help prevent against … officials did not periodically review all network user accounts and permissions. Auditors found 58 network user …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… time) earned was not always properly recorded or supported by village records. As a result, 133 hours of accrued comp … time, valued at approximately $4,600, was not supported by an employee’s time and attendance records. In addition, 33 … without competition. Town officials also overpaid a vendor by almost $2,500. Rockland County – Budget Review The …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… company (LLC) to lease and renovate temporary courthouse space for a 19-month period. Auditors found county officials … process to lease and renovate the temporary courthouse space. Auditors determined officials paid the LLC a $500,000 … 2020. The town’s 2021 adopted budget complies with the tax cap limit. Village of Remsen – Clerk-Treasurer’s Records and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Half Hollow Hills Community Library , City of Newburgh , Onondaga County … is being spent appropriately and effectively." Half Hollow Hills Community Library – Fund Balance (Suffolk County) The … announced his office completed audits of the Half Hollow Hills Community Library City of Newburgh Onondaga County …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… of user accounts. This included 35 active user accounts for individuals who no longer worked for OCFS. Metropolitan Transportation Authority (MTA): New … This includes lodging, meal, and fuel expenses for which there was no business purpose, meal allowance …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-auditsDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… years’ probation after her guilty plea to grand larceny in the third degree in April. Rose also paid $22,000 in restitution toward the $60,288 she stole from the NYS & … years probation after her guilty plea to grand larceny in the third degree in April …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsState Agencies Bulletin No. 1287
… imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact for non-residents of … the value of a non-employee same-sex spouse's health coverage by New York State (NYS) to be taxable as imputed … the value of a non-employee same-sex spouse's health coverage by NYS to be taxable as imputed income for federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1287-changes-taxation-imputed-incomeMember & Retiree E-News Archive — 2024
… For the latest retirement news and information, subscribe to E-News . December 2024 … Information by 12/31 Make Sure You Receive Your 1099-R and Annual Statement Schedule a Change of Address with … 2024 Members: National Retirement Security Month NYSLRS and Retirement Security The 3-Legged Stool Approach to …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2024DiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… by State Comptroller Thomas P. DiNapoli. “The revenue news for New York was positive for the first quarter,” …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … growth in collections during the first half of 2025 almost doubled that for the same period last year (1.9%) … experienced stronger growth in the first half of 2025, future revenues may become less predictable as local …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearState Health Department Should Improve Enforcement of Nursing Home Violations
… The state Department of Health (DOH) needs to fix problems and delays with how it is assessing fines to nursing homes … DiNapoli. While DOH is frequently inspecting nursing homes and acting quickly on serious complaints, auditors found that … its enforcement policies to better protect the health and well-being of nursing home residents across the state,” …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsComptroller DiNapoli Releases State Audits
… Medicaid overpaid a physical therapist $146,225 because he reported incorrect Medicare payment information. He avoided Medicaid’s automated claims processing controls by … totaling over $4,600 for employee payroll advances, which is prohibited. Port Authority of New York and New Jersey: …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 88-27
… of paid fire department) GENERAL MUNICIPAL LAW, §207-a: A village which has terminated its paid fire department is … disabled fireman who is granted an accidental disability retirement allowance or a retirement for disability incurred … city abolished several lieutenants' positions for economy reasons and the lieutenant was properly demoted to the rank …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 94-13
… pay to a paid firefighter who is disabled as a result of injury or sickness incurred or resulting from the performance … payments pursuant to section 207-a(2) (see 1991 Opns St Comp No. 91-25, p 73; see also 1992 Opns St Comp No. 92-12, p 27). Neither section 207-a(6), nor any …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 2006-8
… Letter from Senator Hoblock to Michael C. Finnegan, Esq., Counsel to the Governor, July 15, 1996, regarding S. 6278; … from Assemblyman Canestrari to Michael C. Finnegan, Esq., Counsel to the Governor, July 11, 1996, regarding A. 9040; …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 88-39
… court, and is forfeited while the criminal action is still pending in the town court, is the property of the town. You … failed either to appear as directed to schedule a preliminary hearing or to advise that the hearing was waived. … seq .). A felony action commenced in a town court remains pending under the preliminary jurisdiction of that court …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Opinion 92-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in one or more banks and/or trust companies in the state designated by the authority ... All deposits of such … of or guaranteed by the United States of America or of the state of a market value equal at all times to the amount on …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 2000-11
… It further stated that "[s]uch deputy superintendent shall act as such during the pleasure of the town superintendent." … Memorandum to the Governor NYS Association of Towns, April 4, 1952). There is nothing in these memoranda, however, that … supervisor. 2 In Opn No. 78-388, supra, we suggested that article XIII §2 of the State Constitution also supported the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11