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City of Yonkers - Budget Review (B21-6-7)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/yonkers-budget-review-b21-6-7.pdfReport on Local Governments FYE 2019
This Report on Local Governments provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2019.
https://www.osc.ny.gov/files/local-government/publications/pdf/report-on-local-governments-fye-2019.pdfImproper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up) (2020-F-8) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Fee-for-Service Payments for Services Covered by Managed Care (Report 2017-S-74).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f8-response.pdfImproper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up) (2020-F-8)
To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Fee-for-Service Payments for Services Covered by Managed Care (Report 2017-S-74).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f8.pdfManagement of Invasive Species (2019-S-26) 180-Day Response
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/files/state-agencies/audits/pdf/sga-2020-19s26-response.pdfImproper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up) (2020-F-9) 30-day response
To determine the extent of implementation of the two recommendations made in our initial audit report, Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Report 2017-S-85).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f9-response.pdfMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up) (2020-F-10) 30-day response
To determine the extent of implementation of the three recommendations made in our initial audit report, Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Report 2018-S-45).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f10-response.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41) 90-Day Response
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41-response.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41)
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41.pdfMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up) (2018-F-26)
To determine the extent of implementation of the four recommendations made in our initial audit report, Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Report 2013-S-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f26.pdfRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up) (2018-F-25)
To determine the extent of implementation of the three recommendations included in our initial audit report, Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (2016-S-71).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f25.pdfSalary Explanation Page How-To Guide
This guide shows you how to use the Salary Explanation page in Retirement Online to complete and submit more detailed earnings information for your employees when they retire.
https://www.osc.ny.gov/files/retirement/employers/pdf/salary-explanation.pdfDiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and 10 cities will remain capped at 2% for the fourth year in a row, according to data released … DiNapoli’s office calculated the inflation factor at 2.95% for those with a June 30, 2026, fiscal year end. “For the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentDiNapoli: Public Drinking Water Needs More Protection
… New York's public water supplies need stronger protections to ensure clean … New Yorks public water supplies need stronger protections to ensure clean drinking water and prevent contamination that …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionOpinion 89-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … decision in Beaudoin v Toia , 45 NY2d 343, 408 NYS2d 417 [1978] which stated in part: In New York State, the social … Whether a county department of social services is subject to the fees prescribed by …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Opinion 92-9
… in the opinion. VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (appearance at attorney's office in compliance with subpoena for pre-trial questioning) WORDS AND PHRASES -- "Court or Other Tribunal" (meaning for purposes of General Municipal Law, §72-o - appearance at …
https://www.osc.ny.gov/legal-opinions/opinion-92-9DiNapoli: School District Tax Cap Levy Remains at 2%
… Property tax levy growth for New York’s school districts and … fiscal year end. “For the fifth consecutive year, the property tax levy for school districts and 10 cities will be … tax levy growth factors for all local governments Real Property Tax Cap and Tax Cap Compliance web page …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentInteractive Maps: Language Access Service Needs Statewide (2022-S-38)
… access to government programs and services Executive Order 26 issued on October 6 2011 established a statewide language …
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38DiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… The executive director of special education provider IncludED Educational Services … Kramer agreed to pay $418,000 in restitution as part of his plea agreement and is banned for life from providing … and care," said District Attorney Cyrus Vance. "Instead of providing these young children with the special education …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… of the State Comptroller’s (OSC) Quick Contracting Program for commodity, printing, miscellaneous services or equipment procurements, State agencies must use the Quick … Agreement AC 3278-S and Contract Certification Form for Quick Contract Processing AC 3277-S unless the agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipment