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Opinion 89-7
… for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; Town Law, §27[1]: A town board … a consent order entered into by the town board. The Real Property Tax Law requires most towns to have a board of … the changes in assessments determined by the board ( id .), and mail to each complainant a notice of the board's …
https://www.osc.ny.gov/legal-opinions/opinion-89-7CVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… Service, and notifying Civil Service of any allegations or indications of potential fraud and abuse. CVS Caremark … reviews. During the audit period, CVS Caremark recovered or saved about $63.1 million as a result of the audits … CVS Caremark did not refer any potential pharmacy fraud or abuse cases to Civil Service during the audit period, …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programState Agencies Bulletin No. 2231
… All agency PayServ users that currently have access to PS Query Manager or PS Query Viewer are impacted by this bulletin. Background: … system. Currently, users access and run queries in the PS Query application within E-Gov. With the implementation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2231-exadata-release-and-ps-query-updateBorough of Manhattan Community College – Controls Over Bank Accounts
… $563,605 were either improper (did not comply with CUNY, State, and/or City policies and procedures) and/or were … with staff the importance of adhering to New York State, City, and CUNY requirements; and Training Finance and …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsInternal Control System Components
… of Motor Vehicles’ (Department) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period January 1, 2013 … York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsMission Statement and Performance Measures
… Purpose To determine whether the Dormitory Authority of the State of … Public Authorities Reform Act (Act) included requirements to increase the transparency of operations of public authorities. The Act requires public authorities to develop a mission statement and performance measures for …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresCompliance With Outcome Reporting Requirements
… complete and timely. The audit covers from April 1, 2012 through September 30, 2016. Background ESD serves as the … the allocation of hundreds of millions of dollars in grants, loans, and other incentives to private companies, … changes and improvements. In most cases, ESD officials did not provide any explanation about why they had not prepared …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Handicapped Children’s Association of Southern New York, Inc. (HCA) on its Consolidated Fiscal … ages 3 and 4, at four different locations. For the purpose of this report, this program is referred to as the SED … Evaluations, Related Services, 1:1 Aides, and a Department of Health Infant/Toddler program. However, payments for …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… TBTA’s plan to have cashless open road tolling (ORT) at all its crossings by the end of 2017, the amount of fees …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followCity of Newburgh – Budget Review (B24-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the City’s 2025 proposed budget were reasonable. Background The City of Newburgh, … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Industrial Development Agency Board Governance (2017-MS-1)
… whose purpose is to promote, develop, encourage and assist in the acquiring, constructing, reconstructing, improving, … responsible for the IDA’s general management and control. In June 2016, new legislation became effective to increase … good business practices and, therefore, included as a part of our review. 1 Chapter 563 of the Laws of 2015. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1City of Lockport – Budget Review (B20-1-9)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2021. Background Chapter 332 of the Laws of 2014, … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9DiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… Billions of dollars have been spent on Medicaid home care services for New Yorkers without the required verification that the … State Comptroller Thomas P. DiNapoli. “Medicaid’s home care services are vital and allow many New Yorkers to remain … Billions of dollars have been spent on Medicaid home care services for New Yorkers without the required …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationDiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… York State Comptroller Thomas P. DiNapoli found 50 percent of the contracts in 2019 between Not-for-Profit (NFP) … partners more than ever to continue fighting the impacts of the coronavirus and help provide essential services to New … A report found 50 percent of the contracts in 2019 between NotforProfit organizations …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsDiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… 2010 through 2021, the percentage of New Yorkers without health insurance declined every year to 5.2% in 2021, well … average due to the state’s higher enrollment in public health insurance programs, which provided coverage to 4 in 10 … begins reprocessing eligibility determinations for public health insurance, continued transparency and reporting will …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackDiNapoli: Audit Recommends Labor Department Step Up Investigations of Violations in NYC
… Weaknesses in how the state Department of Labor (DOL) investigates labor law violations in New York City have led to significant delays in holding violators accountable and … Weaknesses in how the state Department of Labor DOL investigates labor law violations in New York …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-audit-recommends-labor-department-step-investigations-violations-nycState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … in the proposed budget were reasonable. However, based on the 2017-18 proposed budget, the village will have … of its taxing authority. The village's ability to rely on real property taxes as an increased revenue source in the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Announces $200 Million Commitment for Opportunistic Investments
… announced today that the New York State Common Retirement Fund Fund has allocated $200 million to Pine Street …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investmentsState Comptroller DiNapoli Releases School District Audits
… ECA clubs were operating in the district and officials did not establish an adequate accounting system for the … appropriated fund balance to close projected budget gaps, but the appropriated fund balance was not used to finance … limit. The district’s budgeted appropriations from 2016-17 through 2020-21 exceeded actual expenditures by $6.3 million, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Audits
… program. Inaccuracies and system deficiencies were found in two critical databases. Such deficiencies diminish the … Over Bank Accounts (Follow-Up) (2017-F-14) An audit issued in June 2016, found weaknesses in the monitoring of bank accounts, which increase the risk …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits