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Opinion 93-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … Program (circumstances requiring referendum on program for fire company in fire protection district) VOLUNTEER …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… related to heroin and prescription opioid abuse reached record highs in New York state in 2014, according to a … in New York, in which heroin was a factor, reached a record high of 825 in 2014, the last year for which data are … related to heroin and prescription opioid abuse reached record highs in New York state in 2014 according to a report …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesContinuing Crisis: Drug Overdose Deaths in New York
… an opportunity to bolster efforts to prevent abuse, support treatment and reduce harm in order to prevent as many … and outcomes, should be pursued. Finally, funding and support should be directed toward communities facing the …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkChanging Employers – Membership and Enrollment
… title. A special plan allows for retirement after 20 or 25 years of service, regardless of age. If an employee is … may affect their eligibility to continue in a PFRS 20- or 25-year plan. If a PFRS member accepts employment in a title … or position that is not creditable toward their 20- or 25-year retirement plan but makes them eligible to join ERS …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersNew York’s Economy and Finances in the COVID-19 Era
… billion from March 1 through July 17, with steep increases in payments following the onset of the pandemic. In the most recent weeks for which data are available, … during the first half of July added $5.7 billion to those in the preceding months shown in the nearby chart. By …
https://www.osc.ny.gov/reports/covid-19-july-22-2020Medicaid Program – Oversight of Social Adult Day Care Programs
… Objective To determine whether the Department of Health (DOH) provided adequate oversight of Medicaid managed long-term care plans to ensure social … January 2019 through October 2024. About the Program Many of the State’s Medicaid recipients are enrolled in managed …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsNew York State Fiscal Reform and Accountability Act
… to limitations on state-supported debt; and providing for the repeal of certain provisions upon expiration thereof …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actMedicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… Purpose To determine whether the Medicaid program made inappropriate capitation payments to Managed Long Term Care Partial Capitation plans for recipients who … or other long-term care for more than 120 days; have both Medicaid and Medicare; and are age 21 or older. Medicaid pays …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careReal Estate Portfolio
… the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … not update the information systems used to account for its real estate inventory timely. In addition, NYPA has not been … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioManagement of Invasive Species
To determine if the Department of Environmental Conservation was effectively managing invasive species to prevent and mitigate the harmful effects of invasive species populations in New York State
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… where individuals, families, and small businesses can search for and enroll in Medicaid and other health insurance …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on NYSARC’s CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on NYSARC’s CFRs for the two fiscal years ended June 30, 2014. Background NYSARC is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualState Police Bulletin No. SP-249
… 130 of the Laws of 2025, which implemented the 2023-2026 Agreements between the State of New York and the Police … Association of the New York State Troopers (PBA), provides for an increase to Hazardous Duty Pay retroactive to April … Hazardous Duty Payment on or after 11/01/2024 are eligible for the following increase: Earnings Code (Payment) Current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-249-2024-retroactive-increase-hazardous-duty-pay-eligible-employees-stateState Agencies Bulletin No. 2094.1
… ACH payments are required to protect account numbers used for those payments. Account numbers must be unreadable … only the last 4 digits. OSC has created a new role for audit access to the Request Direct Deposit panel for review purposes. Agency users assigned this role will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearingTown of Stony Creek – Supervisor's Records and Reports (2022M-32)
… report - pdf] Audit Objective Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key Findings The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 1, 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Town of Le Roy – Purchasing (2014M-106)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that claims were properly itemized and supported prior to payment and that those goods and services were procured in … None of the claims reviewed included documentation to show that Town officials followed the terms of the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… and to determine if there were any conflicts of interest for the period January 1, 2013 through June 30, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $1.5 million for the general and highway funds. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373State Agencies Bulletin No. 1665
… into a spreadsheet on the first page of the ORP-VDC Breaks Calculator workbook. Determine Which Employees Require the … make note of which dates are missing. Verify the ORP/VDC Retirement Election Date The retirement election date is required for the breaks in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1665-calculating-breaks-service-orp-participants-apprear-control-d-nben742State Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… emitters. DiNapoli announced the new low emission index in Paris, where he is participating in an investors’ panel as …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-future