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V.3.E Programs – V. Chart of Accounts (COA) Governance
… directly to Appropriation Bill Copy. Program is required on all appropriated expense transactions. Program is … two Statewide Reporting Trees on the SFS Program website: one to capture the budgetary basis of Program groupings … 2: Major Program- from Appropriation Bill Copy (i.e. all capital letters line). OSC is responsible for requesting any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsComptroller DiNapoli Releases Municipal Audits
… Operations (Cattaraugus County) Auditors found that fines and fees were generally recorded accurately and deposited in a timely manner. The justices submitted … and maintaining the existing infrastructure. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1Mainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… submitting accurate administrative costs to the Department and whether the Department was appropriately applying the … We also determined the Department provided insufficient and conflicting MMCOR cost-reporting guidance that allowed … marketing expenses as facilitated enrollment; and assess the costs of the actuary contract against the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… still needed. With the Department’s implementation of the 21st Century Cures Act, all MCO network providers are now … Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followDiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… Karen Walsh, a 68-year-old Rochester woman, pleaded guilty to stealing $12,973 in state pension payments sent to her mother, whose death had not been reported to the pension system. As part of the plea, Walsh was ordered … Karen Walsh a 68yearold Rochester woman pleaded guilty to stealing $12973 in state pension payments sent to her …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullState Comptroller DiNapoli Announces Municipal Audits
… P. DiNapoli today announced the following municipal audits have been issued. Procurement of Electricity and Natural Gas … sheets electronically instead of printing them out only to have paper copies on file in order to save the time and … P DiNapoli today announced the following municipal audits have been issued …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… of the Paid Fire Department of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester … fire companies providing the service. Key Findings While all six entities had a process for administering FFI tax … it is operating as intended. Officials should ensure that all FFI money is disbursed in accordance with State law, …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Franklin Square Public Library , Village of Hobart , Town … , Village of Margaretville , Village of Rushville and the Village of Scottsville . "In today's fiscal climate, … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Fewer School Districts Overriding Tax Cap
… The number of school districts overriding New York’s property tax cap declined by more than half over … the major revenue source for school districts outside of New York City. In 2013, these school districts spent $37.5 … The number of school districts overriding New Yorks property tax cap declined by more than half over …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capOpinion 92-22
… roll may maintain a private tax certiorari practice limited to representing the owners of property located … comptroller may maintain a private tax certiorari practice limited to representing the owners of property located … agency. Inasmuch as the comptroller's private practice is limited to representing the owners of property which is not …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Death Benefits
… us as soon as possible. Survivors can report the death of a member using our online death report form or they can … Ordinary Death Benefit If you have at least one year of service credit and die while in active service, and your … Benefit Employees’ Retirement System (ERS) Tiers 2, 3, 4, 5 and 6 Your last year’s earnings multiplied by your years of …
https://www.osc.ny.gov/retirement/members/death-benefitsDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… The State Education Department’s (SED) weak enforcement of … investments — at risk, an audit released today by State Comptroller DiNapoli found. “Lax oversight allowed … both students and taxpayers. Like other agencies, the State Education Department’s resources are stretched, but it …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… training, services and supports even more critical. State law requires that mental health instruction be a part of … to ensure they meet requirements of the state education law. Require schools to ensure all staff who have daily …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… documentation that must be submitted to the Office of the State Comptroller's (OSC) Bureau of Contracts to satisfy Tax Law § 5-a, which was added to the Tax Law under Part N of Chapter 60 of the Laws of 2004, and amended under Part L of Chapter 62 of the Laws of 2006. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationDiNapoli: New York Must Do More To Reduce Maternal Deaths
… of Health (DOH) needs to do more to ensure maternal deaths and morbidity rates decline, according to an audit … “Despite New York’s efforts to reduce maternal deaths and pregnancy related health conditions, progress has … Maternal Mortality Review Initiative to reduce maternal deaths and morbidities. In 2018, the state created the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… those two revenue sources could open up a budget gap of $800 million in 2026. FEMA recently delayed reimbursements for …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… long-term financial goals. Between fiscal years 2019-20 and 2023-24, the District’s appropriations increased $45.1 million (19 percent), from $227.2 million to $272.3 million. The reserve fund balances averaged $58.5 million … 90 days, pursuant to Section 35 of GML, Section 2116-a (3)(c) of the New York State Education Law (Education Law) and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mDiNapoli: New York City's Tech Sector Is Booming
… New York state's technology sector is the third largest and … more than 80 percent of these job gains were located in New York City. The State Comptroller and Mayor de Blasio … digital health clinic for women based in Manhattan. "New York City has become one of the most important tech hubs …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingDiNapoli: Many Homeless Shelters in Poor Condition
… of the state’s homeless shelters outside New York City are in substandard condition with numerous health and safety issues that need to be addressed … “Homelessness is a problem affecting communities in virtually every corner of the state,” DiNapoli said. … of the states homeless shelters outside New York City are in substandard condition with numerous health and safety …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionOpinion 2000-22
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … agency for contingent compensation (see 1985 Opns St Comp No. 85-60, p 84). Similarly, the attorney's law firm may also … Law requires the town board of each town to adopt a code of ethics setting forth for the guidance of its officers …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22