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State Comptroller DiNapoli Releases Municipal Audits
… monthly financial reports. Town of Schuyler Falls – Host Fee Payments (Clinton County) The town did not receive accurate landfill host fee payments. As a result, the town did not have access … contacted the corporation to discuss the accuracy of the host fee payments previously made to the town. The …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 91-13*
… enter into an "installment purchase contract" to purchase realty ( cf. Education Law, §1726 which authorizes a school … and the NFP constitute an installment contract to purchase realty, it is our opinion that the municipal corporation is … is more properly categorized as an installment purchase of realty that is prohibited under General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-13DiNapoli: DOH Needs to Improve Drug Rebate Collections
… audit’s fieldwork and changed policies that would allow for the collection of additional rebates. DiNapoli’s auditors … from Oct. 1, 2014 through March 31, 2015. “The state is still missing out on millions in savings to taxpayers and … DOH uses information from eMedNY to identify drugs that are eligible for rebates and calculates the quarterly rebates …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-doh-needs-improve-drug-rebate-collectionsState Agencies Bulletin No. 2356
… processing instructions to agencies for entering the new Referral Bonus payments for eligible employees at DOCCS. … and the applicable bargaining units above, a $3,000.00 Referral Bonus, paid in two separate $1,500 installments, has … one of the above bargaining units. Effective Dates: The Referral Bonus is effective beginning 03/08/2025 and may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2356-new-referral-bonus-eligible-employees-department-corrections-andState Agencies Bulletin No. 2051
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 Tool Allowance Payment. Affected … The purpose of this bulletin is to provide agency instructions for processing the 2022 Tool Allowance Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2051-2022-csea-tool-allowance-paymentNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… 2021 grew to $257,500, a 20% jump over the previous year’s record high, according to annual estimates released today by New York State Comptroller Thomas P. DiNapoli. The … for 2021 grew to $257500 a 20 jump over the previous years record high according to annual estimates released today by …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… were spent on Medicaid Managed Long-Term Care (MLTC) costs for individuals who no longer qualified for the program, according to an audit by State Comptroller … six years resulted in over $700 million in overpayments for ineligible members and $2.8 billion for minimal services …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsState Comptroller DiNapoli Releases State Audits
… Alcoholism and Substance Abuse Services (OASAS): Drug and Alcohol Treatment Program: Provider Claiming of Depreciation … (2015-S-84) OASAS is not effectively monitoring Drug and Alcohol Treatment program contracts to ensure provider claims …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-744
… Purpose The purpose of this bulletin is to provide agencies instructions for processing the 2022 CUNY Research Foundation Grant … but must be paid from the college where the employee is employed on a full-time basis. The payments are processed … The purpose of this bulletin is to provide agencies instructions for processing the 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-744-2022-city-university-new-york-cuny-research-foundationDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… Greenpoint), Manhattan’s Midtown West, and along the East River in Queens. The neighborhoods with the greatest increase … a combination of rezoning, available land on the Harlem River and special districts, just above Brooklyn’s 34%. The …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallOpinion 88-30
… Butcher , 28 Misc 2d 24, 209 NYS2d 723; 7 McQuillin, Mun. Corps., §24.264). In this regard, the U.S. Supreme Court has …
https://www.osc.ny.gov/legal-opinions/opinion-88-30New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… his friendship and the good counsel that he provided to me. I offer my condolences to Ned's family and commit to …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-regan2022 Financial Condition Report – 2022 Financial Condition Report
… budget gap into surplus. This Financial Condition Report can help New Yorkers better understand the impacts of the COVID-19 pandemic and the State and federal policy responses, the ongoing risks and challenges, and …
https://www.osc.ny.gov/reports/finance/2022-fcrTown of Amity - Town Clerk (2018M-183)
… whether the Town Clerk (Clerk) properly accounted for cash receipts. Key Findings We reviewed 184 tax payments … Determine whether the Town Clerk Clerk properly accounted for cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… recorded and deposited. We reviewed contributions for 40 retirees, totaling $33,139, and noted minor … September 2017) to determine whether contributions paid to the District were largely deposited timely and intact. We … and accurately. There were no recommendations as a result of this audit. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsTown of Clarkson - Justice Court Operations (2018M-57)
… were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not reported or incorrectly reported to the DMV. Key Recommendations Provide adequate oversight of Court … Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Pine Bush Central School District – Claims Audit Process (2017M-171)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … 30, 2017. Background The Pine Bush Central School District is located in the towns of Crawford, Gardiner, Mamakating, … have established adequate procedures to ensure that claims are sufficiently documented and supported, are for legitimate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Columbia County – Procurement (2017M-249)
… General Municipal Law and the County’s procurement policy for the period January 1, 2016 through July 17, 2017. … and five Hudson City Supervisors. Budgeted appropriations for 2017 totaled approximately $142.4 million. Noteworthy … the bidding requirements of GML and includes procedures for procuring goods and services that GML does not require to …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Mandatory Contributions – Enhanced Reporting
… Contributions are mandatory for: Tier 1 and 2 members participating in a … covered under RSSL Article 15, as modified by Chapter 18 of the Laws of 2012; and Most PFRS Tier 6 members covered under RSSL … Most NYSLRS members make contributions a percentage of their earnings toward funding future retirement benefits …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Note that in December 2010, the GASB issued Statement 62, Codification of Accounting and Financial … Pre-November 30, 1989 FASB and AICPA Pronouncements. This Statement incorporates into the GASB’s authoritative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policies