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Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… management of the Town Hall/highway garage capital project for the period January 1, 2007 to May 31, 2013. Background … over $2.2 million, with the remaining work, scheduled for completion in December 2013, expected to incur additional … use contract services and did not properly plan and budget for them. Further, they did not monitor expenditures against …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230DiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… enriched himself to the tune of millions of dollars and deprived children with physical, developmental and emotional disabilities of the help they need. His guilty … as a warning for those who attempt to cheat taxpayers and exploit gaps in oversight. I’d like to thank U.S. …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… public policy foundation ranked the New York State Common Retirement Fund as the fourth best-funded retirement system among states: "The financial health of our … million members, retirees and their families rely on us for their financial security in retirement, and we're making …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physician-administered … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … Service contracts with UnitedHealthcare Insurance Company of New York (United) to administer the Medical/Surgical …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… in the construction sector. For example, federal policy on tariffs and immigration may impact construction costs and the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsState Police Bulletin No. SP-197
… 406 Strike/Disciplinary Fine 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-197-april-2018-and-april-2019-retroactive-salary-increases-state-policeState Agencies Bulletin No. 1630
… with Developmental Disabilities (OPWDD) and The Office Of Mental Health (OMH) Affected Employees Employees in OPWDD … and OMH who are in CSEA bargaining unit 04, are in one of the following titles, and are mandated to work additional … LPN Sr. LPN 2 Recreation Assistant Background Chapter 165 of the Laws of 2017, which implemented the 2016-2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-serviceOpinion 92-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association …
https://www.osc.ny.gov/legal-opinions/opinion-92-7State Police Bulletin No. SP-175
… will be inserted as of the effective date of the Return from Leave action using the Action/Reason code of PAY/CSL … SCO will not be automatically adjusted. The agency must calculate and submit adjustments to these earnings using the … new biweekly stipend amount. Any additional adjustments required due to the change in stipend that will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-175-april-2017-150-salary-increase-state-police-employees-representedState Police Bulletin No. SP-165
… will be inserted as of the effective date of the Return from Leave action using the Action/Reason code of PAY/CSL … SCO will not be automatically adjusted. The agency must calculate and submit adjustments to these earnings using the … new biweekly stipend amount. Any additional adjustments required due to the change in stipend that will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-165-april-2016-150-salary-increase-state-police-employees-representedOpinion 95-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … for reasons of necessity or urgency ( Koso v Greene , 260 NY 491, 184 NE 65; Hennessey v Farrell , 43 Misc 2d, 252 …
https://www.osc.ny.gov/legal-opinions/opinion-95-11State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … expenses paid or were not authorized under the contract. City University of New York (CUNY): Compliance with Payment … of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties (2019-S-9) …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … the board annually appoints a network systems manager who performs these duties. As a result, there may be … the appropriate and necessary levels for reserve funds and how they are to be monitored, analyzed and maintained. The …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1434
… and Form W-2 reporting on any excess amounts paid. “Excess amount” is the portion that is greater than the applicable … Federal per diems for the continental U.S. can be found in the Guide to Financial Operations, Chapter XIII, Section … Meal Allowances and One-Year Rule can be found in the Guide to Financial Operations, Chapter XIII, Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1434-year-end-procedure-taxable-employee-expense-reimbursementsComptroller DiNapoli Releases Municipal Audits
… $50,439 that were not adequately supported. Town of North Salem – Agricultural Exemptions (Westchester County) The …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1664
… This bulletin has been superseded by Payroll Bulletin 1664.1 Purpose To inform agencies of updated … review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to … properly authorized, verified and executed. As the State’s payroll administrator, OSC is responsible for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1664-updated-procedures-initiating-or-terminating-payroll-deductions-unionSUNY Bulletin No. SU-243
… Purpose To provide agency instructions for processing the 2016 Discretionary Award. Affected Employees Employees in the State University Professional Services Negotiating … Date(s) The 2016 Discretionary Award should be processed in either Administration Pay Period 16L, paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-243-2016-discretionary-award-psnu-employees-represented-unitedOversight of New York State Forest Tax Programs (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of New York State … almost 19 million acres of forest, which provide many public benefits, including clean air and water, carbon … of both healthy forests and a stable forest economy, in 1974, New York enacted Real Property Tax Law 480a – a tax …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… school-age and preschool children between 3 and 21 years of age. The New York City Department of Education (DoE) and other school districts pay tuition and … DoE and the other school districts for a portion of its payments to WSSC. For the four years ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… publicly financed care. Programs are administered at the county level through a network of 59 Area Agencies on Aging …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniors