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Controls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
… Program The New York City Department of Homeless Services (DHS), an administrative unit of the New York City Department … City and for fiscal oversight of the homeless shelters. DHS contracts with public and private entities in its mission … in the City, including 58 owned by the City, subject to DHS oversight. Over the years, a significant number of City …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-followComptroller DiNapoli Releases School Audits
… (Albany County) The school contracts with a not-for-profit foundation for various services. The contract with the foundation is not sufficiently detailed to determine how the delivery of services will be measured and the fee structure …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsRye City School District – Payroll (2024M-2)
… and monitored, District officials did not properly budget, record or pay overtime. District officials did not budget for … $409,391 as salaries, which precluded officials from monitoring overtime expenditures because they did not know … overtime was being paid. The District also lacked overtime monitoring policies and procedures. Paid six employees …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Opinion 91-6
… Builders v City of Rochester , 67 NY2d 854, 501 NYS2d 653; Grimm v City of Troy , 60 Misc 2d 579, 303 NYS2d 170; …
https://www.osc.ny.gov/legal-opinions/opinion-91-6State Comptroller DiNapoli Releases Municipal Audits
… and collection. Village of Freeville – Time Attendance and Leave Accruals (Tompkins County) The current employee handbook is deficient regarding the accrual of vacation time and could make the village liable … plan that evaluated each project's financial impact on the annual operating budget. The sewer fund did not have …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1CUNY Bulletin No. CU-236
… Units TC, U2 or U6 and have not received a refund of this money Effective Date Checks dated 10/13/05 Background … September 6, 2005, CUNY Administration has authorized this payment. Eligibility Employees who were in the eligible … or direct deposit advice. Questions Questions regarding this bulletin may be directed to the University Manager of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-236-payback-salary-withholding-eligible-non-represented-cunyDiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… Police Acting Superintendent Kevin P. Bruen announced the arrests of former state police mechanics Jeffrey Rapasadi and … not employed with the state police at the time of their arrests. Relyea retired from state service on Oct. 31, … Police Acting Superintendent Kevin P Bruen announced the arrests of former state police mechanics Jeffrey Rapasadi and …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyPrivacy and Security of Student Data (Follow-Up)
… the student data reporting processes. SED is responsible for safeguarding its data and ensuring the confidentiality, … the educational work of the State. It is also responsible for ensuring compliance with relevant laws and regulations, … data privacy, including completing the data classification for all types of information that it creates, collects, …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followOpinion 94-9
… forth certain conditions precedent to a newspaper making a claim for compensation for the publication of concurrent … may not be designated as an official newspaper or make a claim for payment of compensation for publication of local … July 22,1975). The language of the amendment, however, is stated in general terms and, on its face, clearly applies to …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Bus Driver Licensing (Follow-Up)
… the four recommendations included in our initial report, Bus Driver Licensing (2012-S-30). Background Our initial … on June 13, 2013, determined that the majority of MTA bus drivers we sampled met the requirements of Article 19-A … of the four recommendations included in our initial report Bus Driver Licensing 2012S30 …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followTown of East Hampton - Budget Review (B20-7-10)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Congregate Meal Services for the Elderly
… years ended June 30, 2016. Additionally, we conducted on-site observations and interviews at senior centers through … including $216 million and $43 million in City and State funding, respectively, with the remainder from federal … and cultural activities, as well as information on, and assistance with, benefits. A contract indicates the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyState Comptroller DiNapoli Calls on Corporations to Disclose Political Spending
… to Caesars Entertainment, Match Group, Penn Entertainment, SoFi Technologies, Warner Bros. Discovery Inc., Zillow Group, …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-calls-corporations-disclose-political-spendingXV.2 Fiscal Year Period – XV. End of Year
… business day of the State fiscal year is identified in the Calendar . Guide to Financial Operations REV. 01/06/2020 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodDiNapoli: Bullying and Drug-Related Incidents in Schools on the Rise
… these categories includes only secondary schools (middle, junior, junior/senior high and senior high schools). Many Schools …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-bullying-and-drug-related-incidents-schools-risePreferred Source Contracting (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Preferred Source Contracting … and oversight of NYSID and for ensuring NYSID is in compliance with all applicable regulations. Our original … little assurance that NYSID was awarding contracts in a manner that best meets the purpose of the program as …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followDiNapoli Announces Latest Fiscal Stress Scores
… in each category of stress, according to a report released today by State Comptroller Thomas P. DiNapoli. These … New York City, twice a year. The scores announced today are for local governments operating on a calendar year … to fiscal stress.” Along with the scores released today, DiNapoli released a report summarizing FYE 2024 fiscal …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresSales Tax Vendor Registration Practices
… has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no … exemptions, and require vendors that make these sales to register for a Certificate of Authority (COA), collect the … Vendors without a physical presence in New York must register if they have both sold more than $500,000 of …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesImproper Payments for Drugs Without Federal Drug Rebate Agreement (Follow-Up)
… of the four recommendations included in our initial audit report, Medicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement (Report 2022-S-40 ). About the Program The Medicaid Drug … of the four recommendations included in our initial audit report Medicaid Program Improper Payments for Drugs Without a …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/improper-payments-drugs-without-federal-drug-rebate-agreement-followEarnings Limits
… FAE calculation. Earnings Period Earnings Limit April 1, 2026 – March 31, 2027 $360,000 April 1, 2025 – March 31, 2026 $350,000 April 1, 2024 – March 31, 2025 $345,000 April … Earnings Period Earnings Limit April 1, 2025 – March 31, 2026 $250,000 April 1, 2024 – March 31, 2025 $250,000 April …
https://www.osc.ny.gov/retirement/members/earnings-limits