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DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… New York’s five largest school districts received $8.6 billion in federal pandemic … DiNapoli released today found sizeable differences in how school districts are using the funds. The New York City … aid to help close pandemic learning gaps than other large school districts, both in New York and nationwide. The …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. South Hornell Fire Protection Company, Inc. – Disbursements … of disbursements during monthly meetings in the meeting minutes, 300 disbursements totaling $297,853 lacked … to pay the highway department employees. Budget Reviews South Country Central School District – Budget Review …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… that don’t cover costs for low-income patients. In FY 2025, Medicare and Medicaid patients made up 84% of all H+H … in revised and delayed payments. H+H’s Preliminary FY 2025 Plan released in February 2024 anticipated the receipt … but were repeatedly delayed by federal legislation until October 2025. Without federal action to further delay these …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingState Comptroller DiNapoli Releases Jamaica Economic Snapshot
… at a rapid pace, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The Greater … of any neighborhood in the city, Jamaica is attracting new residents and businesses. New projects are underway that will create job opportunities …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotOpinion 88-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … The intent of this provision, which was drafted by our Office in 1967, is that money in the trust fund be used only … constructed with park trust funds should be sufficiently near the developments which generated the recreation fees so …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Military Service Credit
… Once we receive your request, we will determine under what section(s) you qualify and which would provide the best … System prior to entering the military. This statute does not specify a limit on the period of time in advance of military service that employees may leave …
https://www.osc.ny.gov/retirement/members/military-service-creditOpinion 92-6
… of the governing board's proceedings. Disclosure is not required under section 803 in the case of an interest in a … to competitive bidding requirements (see 25 Opns St. Comp 1969, p 336; cf . General Municipal Law, §104-b, … of goods and services when competitive bidding is not required). Payment for any repair services authorized by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 98-5
… burying a deceased public assistance recipient. 10 Opns St Comp 1954, p 217 superseded to the extent inconsistent with … the burial of a public assistance recipient, but would be required to disclose his or her interest in the contract in … bidding requirements or, when competitive bidding is not required, with a request for proposals or quotation process …
https://www.osc.ny.gov/legal-opinions/opinion-98-5XIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance . If the agency does not … Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance Information on attaching …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseComptroller DiNapoli Releases State Audits
… his personal property and rental payments for unoccupied apartments. Sky Light officials cannot account for over … Light officials did not make all required visits to client apartments. Auditors identified several potential safety …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… To determine whether the Office of Children and Family Services (OCFS) is ensuring that Adult Protective Services (APS) providers have sufficient staffing and case … that end, OCFS oversees APS, a program of State-mandated services for adults (age 18 and older) who, because of mental …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanState Agencies Bulletin No. 2159
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … affected. Background: Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the … report the value of personal use of an employer-provided vehicle and personal use of employer-provided chauffeur …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1764
… the Cents-Per-Mile and Valuation and the Annual Lease Value Rule and Valuation has increased to $50,400 for … regulations. The acceptable valuation methods are: Annual Lease Value (ALV) – Most appropriate when the vehicle is … employees have the option of using the Prorated Annual Lease Value method or the Daily Lease Value method. Commuting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2059
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … affected. Background: Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the … report the value of personal use of an employer-provided vehicle and personal use of employer-provided chauffeur …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1944
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … are affected. Background Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the … report the value of personal use of an employer-provided vehicle and personal use of employer-provided chauffeur …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159.1
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … affected. Background: Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the … report the value of personal use of an employer-provided vehicle and personal use of employer-provided chauffeur …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2366
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … affected. Background: Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per … report the value of personal use of an employer-provided vehicle and personal use of employer-provided chauffeur …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2271
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … affected. Background: Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per … report the value of personal use of an employer-provided vehicle and personal use of employer-provided chauffeur …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1269
… Actions Reporting Taxable Fringe Benefits Agencies are required to provide the Office of the State Comptroller (OSC) … use of the vehicle for purposes of commuting to and from an employee’s home and his or her official work station … employee’s Form W-2 and assess a tax deficiency for any required Social Security and/or Medicare taxes. The amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useState Comptroller DiNapoli Releases Audits
… of Health – Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) Medicaid … necessary durable medical equipment (DME) – wheelchairs, for example – as a benefit of the program. Some DME items are available on a monthly rental basis, subject to caps; when the cap is reached, the item is generally …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-audits