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Three Years of the Fiscal Stress Monitoring System - Results for Municipalities with Fiscal Years Ending on December 31, 2014
In September 2015, OSC released the third annual set of Fiscal Stress Monitoring System (FSMS) scores
https://www.osc.ny.gov/files/local-government/publications/pdf/threeyearsfsms0915.pdfImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (2019-S-2) 180-Day Response
To determine whether the Department of Health (Department) paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier (NPI) for ordering, prescribing, referring, and attending (OPRA) health care providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s2-response.pdfHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49) 180-Day Response
To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49-response.pdfUnited Cerebral Palsy Association of Nassau County, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-14) 180-Day Response
To determine whether the costs reported by United Cerebral Palsy Association of Nassau County, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s14-response.pdfDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… students. It was also a member of the eight-member Young Adult Institute Network, which also included YAI and the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesInvestigation of Housing Discrimination Complaints
… Human Rights reviewed and addressed housing discrimination complaints timely and in accordance with its policies and … education, and outreach. HUD refers housing discrimination complaints to DHR for investigation. Additionally, if the … Case Management System (CMS) for housing discrimination complaints. According to data obtained from CMS, as of …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsState Agencies Bulletin No. 2263
… 8 hours should be paid as overtime using Earnings Code OCS. The last 2 hours should be paid as double time using … at the time and a half overtime rate using Earnings Code OCS. The last 2 hours should be paid at the double time rate … Correcting Previously Paid Overtime Using Earnings Codes OCS and/or OTB If an eligible employee was previously paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2263-double-time-payments-eligible-employees-security-supervisors-unit-sspuState Agencies Bulletin No. 2260
… Purpose: The purpose of this bulletin is to provide agencies with information and processing instructions regarding the implementation of double time payments for employees mandated to work beyond 16 … The purpose of this bulletin is to provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2260-double-time-payments-eligible-employees-security-services-unit-ssuDiNapoli Encourages New Yorkers to Save for College
… and New Yorkers owe an average of $32,200. As the cost for a college education increases, more young people are … Plan . The Direct Plan offers a broad array of investment options, including individual investment options provided by the program and age-based investment …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeOversight of Housing Discrimination Complaints
… the date when staff attempted to contact the inquirer for only 25, and for 12 of these 25 (48%), they did not contact …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/oversight-housing-discrimination-complaintsElmira City School District – Capital Projects (2025M-21)
… policies, they did not seek competition for two professional service contracts related to the Project. We … $7.3 million was paid to two vendors through contracts for professional services that were not let in accordance with … 58 purchase contracts or contracts for public work and two professional service contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Opinion 90-2
… town within which the village is located (see 1970 Opns St Comp No. 70-502, unreported). Although a village may … services provided to village residents (see 1983 Opns St Comp No. 83-117, p 146). In the instant case, however, the … ). February 20, 1990 Daniel J. Kwarta, Mayor Village of East Bloomfield …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Unified Court System Bulletin No. UCS-352
… on 04/01/2025; and Has a Comp Rate Code of ANN or BIW (only if the employee is on a Paid Military Stipend Leave) on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-352-april-2025-unified-court-system-ucs-judicial-longevity-paymentOpinion 89-39
… is employed. You state that the board member is neither an officer nor a director of the agency but that he is the … Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … of that contract. In addition, regardless of whether an officer or employee receives a direct or indirect pecuniary …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 88-56
… two of section 802 (General Municipal Law, §803[2]). Based on the foregoing, the commissioner would be deemed … not be directly affected as a result of such contract and (2) the duties of such employment do not directly involve the …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 89-10
… to provide for cash advances) GENERAL MUNICIPAL LAW, §77-b(6): A public library, in accordance with subdivision 6 of section 77-b of the General Municipal Law, may provide for cash … or schools attended pursuant to General Municipal Law, §77-b. Section 77-b of the General Municipal Law authorizes …
https://www.osc.ny.gov/legal-opinions/opinion-89-10DiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… announced today. The latest agreement is with J.M. Smucker Co., which has adopted the Fund’s request that it publicly … where their money is being spent. I applaud J. M. Smucker Co. for agreeing to voluntarily disclose its political … Inc. (50.3%); NextEra Energy Inc. (43%); Western Union Co. (41.7%); The Travelers Companies Inc. (35%); Express …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingOpinion 92-35
… taxes with respect to county-owned real property liable for taxes ( cf . RPTL, §406, with respect to the taxable … , subsequent to the expiration of the interest-free period for the collection of taxes (see §924[2]), but prior to the expiration of the warrant for the collection of those taxes (see §904[1]) in accordance …
https://www.osc.ny.gov/legal-opinions/opinion-92-35DiNapoli Report Looks at Foreclosure Impact on Local Governments
New York state has the second highest home foreclosure rate in the nation with 1 in 21 home mortgages in foreclosure according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… did not always properly audit claims before approving them for payment. When a thorough and effective claims audit is … is an increased risk that claims could have been paid for inappropriate purposes. For example: Town officials did not seek competition or …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150