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Training Resources for State Agencies and Employees

… materials and ondemand videos for classes presented by the Office of Operations …

https://www.osc.ny.gov/state-agencies/training

DiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud

… State Comptroller Thomas P. DiNapoli announced James “Jay” Spina was sentenced in federal court for running a large-scale health care insurance fraud scheme. …

https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraud

Opinion 90-43

… to determine their fair meaning (McKinney's Cons Laws of NY, Book 1, Statutes, §97, p 211). Doing so in this case, we … v Chiarella , 98 AD2d 8, 470 NYS2d 181, affd 63 NY2d 857, 482 NYS2d 270). Thus, generally, where a claim is legally …

https://www.osc.ny.gov/legal-opinions/opinion-90-43

DiNapoli: Audit Recommends Better Protections for Child Performers

… The state Department of Labor is falling short in enforcing New York’s laws to protect child performers, according to an …

https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performers

DiNapoli: Brooklyn Leads NYC’s Economic Recovery

… the rest of New York City and point to a strong rebound for the city’s most populous borough, according to an … by COVID. But we must not lose momentum. Let’s focus on further increasing employment opportunities, creating safe … the pandemic than higher income areas. However, cases and death rates varied widely across Brooklyn neighborhoods, with …

https://www.osc.ny.gov/press/releases/2022/05/dinapoli-brooklyn-leads-nycs-economic-recovery

Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)

… and funds were safeguarded, which hindered their ability to make informed financial decisions and increased the risk … and have initiated, or indicated they planned to initiate corrective action. … audit fire department Upper …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023m

Upper Jay Fire District – Board Oversight (2023M-24)

… District financial activities, which hindered its ability to monitor financial operations and increased the risk that improper claims could be paid. … Board with monthly budget status reports. The Board, as a whole, did not audit and approve claims for 57 check …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24

July 2002: Revenue Codes for Child Welfare Funding

… bulletin explains revenue account code changes related to Child Welfare Funding in the 2002-03 State Budget. The Budget … reimbursement after federal funds have been exhausted for Child Preventive Services, Child Protective Services, … Rockland, Westchester, Nassau, and Suffolk Counties, and New York City). Contact Mr. Roland Levie at (518) 474-7549 …

https://www.osc.ny.gov/local-government/publications/july-2002-revenue-codes-child-welfare-funding

Milestone School for Child Development – Compliance With the Reimbursable Cost Manual

… whether the costs reported by the Milestone School for Child Development (Milestone) on its Consolidated Fiscal Reports (CFRs) were properly …

https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manual

Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City

… report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking. The audit covered the period from January … crimes. In 2014, the U.S. Congress enacted the Preventing Sex Trafficking and Strengthening Families Act, which …

https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-york

Child Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots

… disruption of the state’s child care industry is far from over,” DiNapoli said. “Prices in New York are among the … of their operation and service. Care requires personnel on site, and cannot be substituted by technology or capital … for subsidies has been expanded so that a family of four earning about $108,000 per year can qualify. In the period …

https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slots

Opinion 2003-5

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … as the natural and proximate result of, injuries sustained at a definite time and place and incurred in the performance … of this opinion, we have assumed that the type of cancer at issue is one listed in section 363-d. 2 Section 363-d is …

https://www.osc.ny.gov/legal-opinions/opinion-2003-5

Northside Center for Child Development – Compliance With the Reimbursable Cost Manual

… with disabilities who are between three and five years of age. For purposes of this report, these programs are collectively referred to … five employees worked for the program or the allocation of costs for one employee. The Manual requires that providers …

https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manual

Restrictions on Consecutive Hours of Work for Nurses

… Purpose To determine if the Department of Labor is adequately … Section 167 of the New York State Labor Law – referred to as the Restrictions on Consecutive Hours of Work for …

https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nurses

Public Safety – 2022 Financial Condition Report

… 4.4 percent in 2021 after a 45.8 percent jump in 2020); Rape (up 10 percent after a 15.8 percent decrease in 2020); …

https://www.osc.ny.gov/reports/finance/2022-fcr/public-safety

Administration of Fellowship Leaves

… formerly known as sabbaticals, are awarded such leaves for authorized purposes and are in compliance with all … College, the Graduate Center, Hunter College, John Jay College, Lehman College, and Queens College) granted 665 … granted them. These recipients were paid $93,632 while on such leave. Ninety-six fellowship recipients failed to …

https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leaves

Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)

… Active service for this benefit means: You are paid on the payroll; You are on a leave of absence with pay; You are on … or within 90 days from the date you: Are last paid on the payroll; or Are last on an authorized medical leave for up to … service" is defined as while you are: Being paid on the payroll; or On an authorized medical leave of absence for up …

https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80

State Comptroller DiNapoli Releases Audits

… that tenants were selected in the order they appeared on the wait list. One development did not request or receive DHCR approval for eight of the nine succession apartments it awarded and … New York State Insurance Fund (NYSIF): Incarcerated and Death Matches (2017-SIF) Auditors examined $1.4 billion in …

https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-audits