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Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key Findings … officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect water usage overage rates since June 2017. As a result, they …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… for 85 students who attended the School less than a full year. As a result, the School underbilled the BCSD …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99CUNY Bulletin No. CU-356
… agencies that certain doctoral students represented by the Professional Staff Congress are eligible to participate in the New York State Health Insurance Plan (NYSHIP) … T8, AJ and GA who are doctoral students represented by the Professional Staff Congress and enrolled as a matriculated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-healthDiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… The number of hotel rooms in New York City increased by 48 percent between 2006 and 2015, and the number of industry jobs increased by 29 percent, according to … P. DiNapoli. "The hotel industry is flourishing. A record number of tourists have flocked to New York City, fueling the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryOpinion 97-19
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (fire district treasurer as officer and stockholder of insurance agency) GENERAL MUNICIPAL LAW, §§800(3), 801, 803; … district treasurer who is an officer and stockholder of an insurance agency with which the fire district contracts has …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Internal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) … responsible for promoting the health, welfare, and safety of the people of New York State through issuing licenses and permits for … To determine whether the Division of Alcoholic Beverage ControlState Liquor Authority has …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… announced the arrest of a 68-year-old Rochester woman for allegedly stealing $12,973 in state pension payments sent … to District Attorney Doorley and the New York State Police for their partnership in ensuring justice is served." “The … State Comptroller’s Office and the New York State Police for leading this investigation and sharing our commitment to …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsUnited HealthCare – Empire Plan Drug Rebates
… Determine if United HealthCare Insurance Company of NY credited Department of Civil Service for all rebate …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesTuition Assistance Program: Schools Can Avoid Disallowances by Ensuring Eligibility
In 2010‐2011, New York State spent $869 million on the Tuition Assistance Program, which provided aid to 309,540 students.
https://www.osc.ny.gov/files/reports/special-topics/pdf/highered-tuition-assistance-program-2012.pdfState Police Bulletin No. SP-180
… Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIPTSP Special Before Tax Health Adj Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-180-2017-maintenance-allowance-mta-increaseSocial Adult Day Services
… and physical safety. The audit covers the period April 1, 2011 through March 26, 2015. Background SADS programs are … each year. In fiscal year 2014-15, NYSOFA provided $1.1 million in funding to its 17 SADS contractors, while AAAs …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-23-2025.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-21-2025.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2025.pdfState Agencies Bulletin No. 1065
… work on Interstate Routes within New York State or any NYS highway routes or parkway systems at least 1/3 of the time actually worked in the previous calendar year are eligible to receive the $500.00 lump sum … used in the calculation of overtime. Payroll Register and Employee Paycheck/Advice The Earnings Code SAD and the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1065-2011-special-assignment-duty-pay-sad-earned-calendar-year-2010-certainMedicaid Program – Medicaid Drug Rebate Program Under Managed Care
… Purpose To determine whether the Department of Health (Department) has taken appropriate steps to maximize … care. Other Related Audit/Report of Interest Department of Health: Rebates and Discounts on Physician-Administered Drugs … To determine whether the Department of Health has taken appropriate steps to maximize rebate …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… retirement system among states: "The financial health of our state pension fund is very strong, as validated once … again by the Pew Charitable Trusts who ranked it as one of the nation's most well-funded public pension plans," New … long-term market opportunities and weather the volatility of the markets in the short-term. We have been vigilant about …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topOpinion 2005-8
… may not set fees for the provision of emergency medical transport services in an amount designed to generate revenue … city may set fees for the provision of “emergency medical transport” services by a paid city fire department, in an … Law §122-b[1]). It appears that the proposed emergency transport service falls within the authority of section …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Controls Over Vehicle Use and Transportation-Related Expenses
… to effectively monitor and ensure accountability over its vehicle use and maintenance expenses. The audit covered the Department’s vehicle use and maintenance expenses for the period from … repair shops for parts and/or service, depending on the vehicle type and service needed. As of March 2020, the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… A new report by State Comptroller Thomas P. DiNapoli details New York’s … Act (IRA), including close to $2 billion in funds for environmental and energy purposes that could help lower … programs managed by several U.S. agencies. New York state agencies and authorities, municipalities, businesses …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkers