Search

Opinion 91-55

… discussed in the opinion. BONDS AND NOTES -- Debt Limits (exclusion from - calculation of net revenues for exclusion for self-liquidating indebtedness) WORDS AND … revenues" to calculate "net revenues" for purposes of the exclusion from debt limitation for self-liquidating …

https://www.osc.ny.gov/legal-opinions/opinion-91-55

DiNapoli: Brooklyn Economy Sets Records

… growth and low unemployment rate serve as a proof that the hard work of our community’s officials and leaders have been, …

https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-records

City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)

… Key Findings The former Director operated an extensive adult and youth recreation program from which he …

https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-funds

State Agencies Bulletin No. 1327

… a negative D2H transaction when eligible monies are paid outside of the pay period being processed. Calculate and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1327-first-phase-deficit-reduction-plan-psnu-employees-summer-seasonal

Former Village of Candor Mayor Pleads Guilty to Stealing From the Village

… I appreciate the work of Comptroller Thomas P. DiNapoli’s team, Tioga County District Attorney Martin, and our members. … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …

https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-village

Unified Court System Bulletin No. UCS-262

… income tax withholding will be calculated using the Flat Rate method (1.61135% for Yonkers residents and 0.50% for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-262-retroactive-adjustment-senior-officer-series-differential-sos

Opinion 92-1

… is authorized (see, e.g., General Municipal Law, §872, re: industrial development agencies; General Municipal Law, §559[4], re: urban renewal agencies; Public Housing Law, §49, re: public housing authorities; Public Authorities Law, §370, …

https://www.osc.ny.gov/legal-opinions/opinion-92-1

Comptroller DiNapoli Releases Municipal Audits

… , Town of Kiantone , Town of Lewisboro , Village of Mill Neck , Saratoga Springs Public Library , Town of Sweden … and guard against future operating deficits. Village of Mill Neck – Financial Management (Nassau County) The board … Library Town of Kiantone Town of Lewisboro Village of Mill Neck Saratoga Springs Public Library Town of Sweden Town …

https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1

Comptroller DiNapoli Releases Municipal Audits

… announced his office completed audits of the Ballston Spa Public Library , Bovina Fire District , Brighton Memorial … employees. Village of Nelliston – Department of Public Works Payroll (Montgomery County) The board did not establish … time was accurately accounted for. Town of Tuscarora – Supervisor’s Records and Reports (Steuben County) The town …

https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-audits

Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts

… system pump. For this type of fund, the authorization must state the estimated maximum cost of the specific item. Type … a defined "period of probable usefulness" (see New York State Local Finance Law Section 11.00). This type of capital … a town governed by the Suburban Town Law (see New York State Town Law Article 3-a). The fund may be used for a …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districts

NY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture

… Federal pandemic relief funds resulted in New York having a positive balance of … and lunch programs, and college loans. Other federal funds pay for essential capital projects and services. These … Orders issued by the President paused disbursement of funds from the Infrastructure Investment and Jobs Act (IIJA) …

https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-states

DiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion

State tax collections totaled $186 billion in the first quarter of the new fiscal year $12 billion less than the same period last year and $3157 million below projections according to the state cash report issued today by State Comptroller Thomas P DiNapoli

https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billion

DiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping

… Officials in the city of Amsterdam are unable to properly assess and monitor the city’s financial condition due to inadequate, inaccurate … Officials in the city of Amsterdam are unable to properly assess and monitor the …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keeping

XIII.10 Refunds Owed to the State by an Employee – XIII. Employee Expense Reimbursement

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-refunds-owed-state-employee

DiNapoli: Erie Community College Audit Reveals Lax Oversight by Board

… Officials at Erie Community College (ECC) gave more than $100,000 in raises and bonuses … during the period of September 2010 through February 2015, college officials created 10 senior executive positions with … written authorization from the board of trustees. The college also provided these employees with benefits including …

https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-board

Controls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)

… and communicate with family and friends using a fee-based secure messaging system through an account (JPay Account) … kiosks, and tablets used by Incarcerated Individuals were secure, and whether secure messaging accessed by these individuals complied with …

https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-follow

United HealthCare – Overpayments for Services Provided by Dr. John Gomes

… rates that participating providers agree to accept for the same services. Often, the rates for non-participating … Overpayments for Services at the Capital Region Ambulatory Surgery Center (2007-S-72) United Health Care: New York State … Insurance Program - Overpayments for Services at the Day Op Center of North Nassau (2007-S-120) …

https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomes

Medicaid Program – Overpayments for Services Also Covered by Medicare Part B

… Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance. The audit … pay for medical care provided in outpatient settings. Medicaid is a joint state and federal health program for … with low incomes. People who qualify for both Medicare and Medicaid are referred to as "dual eligibles." For dual …

https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-b