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Opinion 2005-7
… provisions of section 99-t of the General Municipal Law, for the collection, either by payment in person or payment by … that, as a rule, the function of collection and custody of public funds are duties that are attended with a high degree … in the account or accounts designated by the municipal corporation, (5) the maintenance of appropriate records of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… The COVID-19 pandemic hit the South Bronx especially hard, but the area’s economy … Comptroller Thomas P. DiNapoli. “The South Bronx was hard hit by the COVID-19 pandemic but was resilient because of … being one of the neighborhoods in our borough hardest hit by COVID-19, we are seeing this community rebound as a …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesResponsiveness to Noise Complaints Related to New York City Nightlife Establishments
… to 311 system data, NYPD officers issued a total of 14 summonses to several of the nightlife establishments we … supporting documentation for only 11 of the 14 reported summonses. Key Recommendations To the NYPD: Enhance precinct …
https://www.osc.ny.gov/state-agencies/audits/2017/06/09/responsiveness-noise-complaints-related-new-york-city-nightlife-establishmentsEDSS - Procurement Record Help
… What information does BOC require for my Procurement Record? Depending on the type of Procurement … on the Contract Type, they may have multiple periods. If my original Procurement Record was not submitted through … when submitting the Procurement Record Amendment. If my Procurement Record is non-approved and I want to resubmit …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-record-helpDiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… these to continue and let tens of millions of dollars slip away,” DiNapoli said. “While I am gratified that DOH is … of $16,149 but instead the claim was incorrectly excluded from invoices sent to the drug manufacturer. Rebates are … audit found DOH missed out on $26.1 million in rebates from January 2017 to March 2022 because MCOs submitted …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… on expenses claimed on Williamsburg’s CFR for the fiscal year ended June 30, 2019 and certain expenses claimed on its … and school-age children. During the 2018-19 school year, Williamsburg served 114 students. The New York City … maintenance costs, $9,959 in lice/nit inspection costs, $8,360 in computer technical support costs, $5,373 in …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costOpinion 89-17
… the opinion. SCHOOL DISTRICTS -- Reserve Fund (authority to establish fund to pay tax certiorari claims) REAL PROPERTY TAXES AND … -- Certiorari Proceedings (authority for school district to establish reserve fund to pay certiorari claims) EDUCATION …
https://www.osc.ny.gov/legal-opinions/opinion-89-17State Comptroller DiNapoli Releases Municipal & School Audits
… records and reports. Town of Greig – Long-Term Planning (Lewis County) The board did not establish long-term financial and capital plans or fund balance and reserve policies. Therefore, the board lacks … addition, the budget includes revenue estimates for income tax surcharge, sales and use tax as well as city and state …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsXII.5.D Selecting the Appropriate Location – XII. Expenditures
… while ACH transmits the payment via Automated Clearing House (ACH). ACH is the preferred method of payment of NYS. … section. If the Payment Method is “Automated Clearing House,” the payment will be made via ACH. In contrast, if the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationIX.12.O Refunds – IX. Federal Grants
… will be calculated on the federal percentage of all refund transactions executed by the state where such amounts … of $50,000 or more. State Interest Liability For each refund, a state interest liability accrues from the date the state agency receives the refund to the date the funds are returned to the U.S. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsState Comptroller DiNapoli Releases Municipal Audits
… eight Towns: Clay, Colonie, Greece, Oyster Bay, Ramapo, Southampton, Tonawanda and Union; and four Cities: New …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… for Therapy Services and Prescription Drugs Covered by Medicare (2016-S-73) The audit identified $20.1 million in … services and drugs that should have been paid for by Medicare. Department of Health: Improper Medicaid Payments to … review. Department of Health: Medicaid Payments to Medicare Advantage Plan Providers (Follow-Up) (2019-F-29) An …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Pine City Fire Department and the Village of Port Chester . "In today's fiscal climate, budget transparency and … of the department's financial activities. Village of Port Chester – Payroll (Westchester County) The village paid … Minerva Pine City Fire Department and the Village of Port Chester …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… audits of Village of Alden , Town of Bainbridge , Cortland County , Franklin County , Town of Liberty , Town of Ulster , City of White … of Alden – Ambulance Service Billing and Collection (Erie County) The board did not properly oversee and monitor … audits of Village of Alden Town of Bainbridge Cortland County Franklin County Town of Liberty Town of Ulster City of …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… 2022 were not completed and were already between 1,220 and 124 days late. AUDs were filed as many as 1,257 days late. …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsCase Management (Follow-Up)
… of the eight recommendations included in our initial audit report, Case Management (Report 2021-N-9 ). About the Program … and 475 on the home care wait lists. Our initial audit report, issued on July 26, 2023, examined whether DFTA … of the eight recommendations included in our initial audit report Case Management Report 2021N9 …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followState Agencies Bulletin No. 1964
… superseded by Payroll Bulletin 2369 Purpose The purpose of this bulletin is to notify agencies of a new process for requesting a stop payment for a replacement, reversal, or exchange of a NYS payroll paper check through PayServ. Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newContributions – Special 20- and 25-Year Plans
… 5.75% Over $100,000 7.50% 6.00% Federal Tax Treatment of Contributions for Tier 5 Members The additional … required when you elect this plan are taxable, meaning they will be taken from your earnings after taxes and … plan, the additional contributions required are taxable, meaning they will be taken from your earnings after taxes and …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – June … discrepancies. The Company is governed by its articles of incorporation, bylaws and nine-member Board what is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71State Comptroller DiNapoli Releases Municipal Audits
… Agency Board Governance , Town of Junius , Orange County Community College , Village of Ravena and the Westchester County Sewer Districts . "In today's fiscal climate, budget … Water Operations and Information Technology (Ontario County) The board has not developed a long-term financial or …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits