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City of Amsterdam – Budget Review (B20-5-8)
… for personal services, contractual expenditures and employee benefits between the operating funds using …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8Administration of Self-Insured Workers’ Compensation Plans
… including those related to employee claimants. We reviewed actions taken by the following three constituent … claims in accordance with the Law. Key Findings We found that there is room for improvement in how the MTA’s … uses its own procedures for processing claims, and the MTA does not monitor the procedures being used. From July 1, 2015 …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Improper Medicaid Payments … the State’s Medicaid program. Individuals may enroll in Medicaid through Local Departments of Social Services or … than one CIN assigned to them during the time they are in receipt of benefits; however, only one CIN should have …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-clientDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… power was properly focused on billing records for State payments. … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersAbout Statement No. 68 – Governmental Accounting Standards Board
… Reporting for Pensions : Requires employers participating in state and local government pension plans to report their … share of the collective Net Pension Liability in their financial statements, as well as pension expense and … compensation package. The employer’s participation in a pension plan provided by a separate entity or pension …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Payroll Forms
… for completion and then submitted as instructed. … New York State Payroll Forms …
https://www.osc.ny.gov/state-agencies/payroll/formsState Agencies Bulletin No. 2309
… Training Leave Benefits and Stipends, and OSC’s process for Military Recalculations effective 01/01/2025. Affected … and part-time), hourly, and per diem employees in CSEA, PEF, DC-37, Council 82, PBANYS, NYSCOPBA, UUP, PBA, and … recalculate the bi-weekly stipend. If the employee had a salary change in calendar year 2024, the new bi-weekly wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2309-2025-extension-military-and-training-leave-benefits-and-stipendsDiNapoli Audit Finds Gaps in NYC School Safety Planning
… of school violence and establishes a statewide uniform system for reporting violent incidents. The SAVE Act also … school safety plans to the State Police and establish a system to ensure that up-to-date building floor plans are …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningOpinion 2002-17
… for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and ventilating and air-conditioning …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 92-57
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … opinion. SEWER RENTS -- Interest and Penalties (by State to village) STATE COMPTROLLER -- Approval By (for contracts … village) VILLAGES -- Powers and Duties (need for contract to provide water and sewer services to State) WATER RENTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-92-57Opinion 92-52
… and public authorities) MUNICIPAL COOPERATION -- Municipal Funds (joint investments with public authorities) MUNICIPAL FUNDS -- Deposits and Investments (joint investment with … a cooperative agreement for the joint investment of its funds with the funds of other public authorities and …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 97-11
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (authority to … financial disclosure requirements) GENERAL MUNICIPAL LAW, §§800(4), (5), 810(1), (3), 811(1); Public Housing Law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 92-36
… by an agency whose municipal fathers have spent the money to upgrade their 911 service area should pay the …
https://www.osc.ny.gov/legal-opinions/opinion-92-36State Health Department Should Improve Enforcement of Nursing Home Violations
… examining issues impacting New York’s senior citizens. In December, DiNapoli released an audit that called for more … problems are found.” DOH oversees nursing home facilities in New York and acts as an agent for the federal government’s … Centers for Medicare and Medicaid Services (CMS) in monitoring quality of care in nursing homes. DOH is …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsOpinion 91-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Architectural Services (provided to public …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 88-39
… court and forfeited while town court retains jurisdiction) CRIMINAL PROCEDURE LAW, §§180.70, 540.10, 540.20; STATE FINANCE LAW, §99-a; TOWN LAW, §27(1); UNIFORM JUSTICE COURT ACT, §2021(1): Cash bail which is posted in a … is held by the town court, and is forfeited while the criminal action is still pending in the town court, is the …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Opinion 90-1
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 88-50
… whether old, worn materials are completely replaced with new materials". We then concluded that the replacement of … a truck's body, in conjunction with the acquisition of a new engine, constitutes a "capital improvement," rather than …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 88-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 88-31
… or different offense than the offense originally charged. You ask whether a county treasurer is required to refund the … authorized public servant or agency, such money shall be deposited in the same manner as may be by law provided for … and a trial ensue, depending on the evidence, the accused can be found guilty of some or all of the charges in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-31