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Opinion 2008-5
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); (restrictions on use of money … Is the village required to pay to the fire company any amount of the consideration paid to the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Comptroller DiNapoli Releases School Audits
… unnecessary. In addition, $570,000 in appropriated fund balance was not needed to finance operations. These practices … allowed the district to report year-end unrestricted fund balance at levels that essentially complied with the statutory 4 percent fund balance limit. However, the district’s recalculated …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1DiNapoli Report Highlights Regional Education Trends
… New York State Comptroller Thomas P. DiNapoli issued a report today detailing regional trends in education … and 17 percent of students were considered to be living in poverty. The regional differences in these measures were … reduced-price lunches and 26 percent of students living in poverty. Long Island had the fewest students receiving free- …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… prescription opioids in New York state have risen from 754 in 2010 to 1,382 in 2015, a jump of 83 percent, … for an individual. Opioid treatment programs are not required to disclose the medications they provide to … opioid use on I-STOP, and in certain instances they are required to do so. If a treatment program becomes aware of …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… The State Education Department (SED) has stepped up efforts to combat chronic student absenteeism, … increase the chances that students will drop out, which has been linked to increased rates of poverty and poor … to certify the accuracy of chronic absenteeism data, it has not established clear guidelines regarding efforts they …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… Many of Long Island’s 2.8 million residents enjoy a high quality of life, marked by low unemployment, low crime … infrastructure improvements, but they also contend with high taxes and home prices, and challenging commutes, … percent in 2018 after having peaked at a post-recession high of 7.5 percent in 2010. Health care, restaurants, …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… and higher costs, according to an audit released today by State Comptroller Thomas P. DiNapoli. Many of the problems … and other factors, millions of straphangers were affected by Transit’s inability to complete improvements to its system … of $672.2 million as of May 30, 2018 – were over budget by a combined $43.2 million. DiNapoli’s report notes: …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysOpinion 89-16
… purposes. Should the members decide to use these moneys to pay for the publication of a fire department or company … foreign fire insurance tax moneys may be expended to pay for the publication of a fire department newsletter. … company. Should the members decide to use those moneys to pay for the publication of a fire department newsletter, it …
https://www.osc.ny.gov/legal-opinions/opinion-89-16DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… progress in its efforts to sell the remaining 1,600 taxi medallions, but it still needs State approval for its …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsComparison of PFRS Benefits
… Plan (Sections 375-h, 375-i) Articles 11 and 22: Benefit reduction is permanent, and percentage is prorated … earnings each year. Service Retirement Pension Benefit Calculation — Most PFRS members are in Special 20- … Tier 6 Benefit Information A comparison of key PFRS benefits …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… nation, including obstacles to employment, higher rates of poverty and lower earnings than those without disabilities, … residents with disabilities had incomes below the federal poverty level, more than twice the share for those without … nation including obstacles to employment higher rates of poverty …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesNew York’s Economy and Finances in the COVID-19 Era
… 17% While New York State has regained more than one in four of the jobs it lost in March and April, the … Another 17 percent reported having enough for three to four weeks; and 24 percent had cash adequate for one to two … While New York State has regained more than one in four of the jobs it lost in March and April the unprecedented …
https://www.osc.ny.gov/reports/covid-19-september-2-2020State Comptroller DiNapoli Releases Audits
… Managed Care Payments to Unenrolled Providers (Follow-Up) (2025-F-21) The 21st Century Cures Act mandated that managed … from TPHI carriers or providers. A prior audit, issued in September 2023, determined that DOH and OMIG lacked adequate … had not billed TPHI carriers for the recovery of about $52.2 million in inpatient encounter claims that Medicaid managed …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-auditsUse of Electronic Benefit Cards at Prohibited Locations
… benefit transfer (EBT) card transactions at prohibited locations, and thereby comply with applicable federal and … in an unclothed state for entertainment (prohibited locations). 1 In addition, the Act requires states to report … of TANF assistance in EBT transactions at the prohibited locations. 2 For states that fail to comply with this …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… In 2015, the Office of Children and Family Services (OCFS) issued Administrative Directive 15-OCFS-ADM-16: Requirements to Identify, Document, Report and … of their staff’s and providers’ completion of mandatory training topics. According to documentation provided by both …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkNon-Revenue Service Vehicles and On-Rail Equipment
… the on-rail equipment. This audit covered the period from January 2018 to April 2022. Background The MTA is responsible for developing and … 2021. Additionally, 18 pieces of equipment had 768 service tickets; however, for six of the pieces, none of the service …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentCUNY Bulletin No. CU-750
… Code CVO (Covid-19 OT Override) is needed, Earnings Code ARC must be used. When an adjustment to non-COVID-19 related … or Time Entry page in Payserv. The Earnings Codes AJR, ARC, and ARO must be reported as follows: Earnings Begin … the last date to be adjusted. Earnings Code: Enter AJR, ARC or ARO as appropriate. Amount: Enter the total amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-750-cuny-retroactive-salary-rate-increases-plumbers-supervisorDiNapoli: Post-Pandemic Unemployment in NYC Persists for Some Demographic Groups
… education and citizenship status. As of December 2025, leisure and hospitality, wholesale trade, other services (e.g., personal care and laundry services), retail trade, construction, and manufacturing have not regained …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-post-pandemic-unemployment-nyc-persists-some-demographic-groupsFacilitated Programs to Assist Small Businesses
… To determine whether the New York City Department of Small Business Services (SBS) provided available services under … to small businesses to assist them in obtaining funding for opening, operating, and expanding their businesses. The … SBS contracts with outside entities known as Industrial Business Service Providers (Industrial Providers) and …
https://www.osc.ny.gov/state-agencies/audits/2026/04/10/facilitated-programs-assist-small-businessesState Agencies Bulletin No. 2273
… for 2024, agencies must submit AC230s to OSC in accordance with bulletin 2272 and the processing schedule outlined in … uncashed payroll check outreach, any paychecks issued in 2023 that are not cashed, reversed, or reissued will be … Only Social Security and Medicare wage and taxes will be updated to reflect the return of the funds and a credit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checks