Search
Opinion 89-37
… opinion. STATE COMPTROLLER -- Powers and Duties (filing of registration statements by pawnbrokers) LICENSING AND … In addition, a licensed collateral loan broker must file a registration statement with the State Comptroller in order to … limited one. Licensed collateral loan brokers must file a registration statement with the State Comptroller as a …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of East Greenbush , Town … , Lockport Housing Authority , City of Long Beach , Putnam County and the Village of South Glens Falls . “In today’s … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… preschools, libraries and shopping malls, according to an audit released today by State Comptroller Thomas P. … and three villages. “Local officials must do their part to keep fire safety a priority,” said DiNapoli. “By neglecting to properly implement these regulations, New Yorkers may be …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many accounting standards that … There are numerous State statutes which govern how financial transactions are recorded in the SFS and many …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… by the Department of Civil Service (Civil Service), is one of the nation’s largest public sector health insurance … Of the initial report’s two audit recommendations, one was partially implemented and one was not implemented. Key Recommendation CVS Caremark …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … Act (Report 2022-S-11 ). About the Program The Department of Labor’s (DOL) Division of Employment and Workforce … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followDiNapoli: California Parcel Worker Arrested for Allegedly Stealing $120K in Checks
… announced the arrest of Deangelo Anderson Rodriguez, a San Diego-based parcel service employee, for allegedly … in checks, including a $24,632.84 check issued by the New York State 529 College Savings Program and 24 payroll checks, …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-california-parcel-worker-arrested-allegedly-stealing-120k-checksRestrictions on Consecutive Hours of Work for Nurses
… is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law. The audit covers the period … Labor Law – referred to as the Restrictions on Consecutive Hours of Work for Nurses Law (Law) – and Part 177 of Title 12 … health and quality of patient care by limiting consecutive hours of work for Registered Nurses and Licensed Practical …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesPSCH, Inc.
… whether OMH properly reimbursed PSCH according to the terms and conditions of the contract. We examined $1.6 … $152,680 (10 percent) in costs did not comply with the terms and conditions of the contract. These include: PSCH’s … whether OMH properly reimbursed PSCH according to the terms and conditions of the contract We examined $16 …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incDual Employment
… State or New York City agency, 28 of whom we selected for further review based on several risk factors. Follow-up … time and attendance rules, resulting in payroll payments for time not worked. Each case showed a pattern of routine, … as $40,000. Since these employees all held second jobs for many years, it is possible that costs associated with …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up)
… Objective To determine the extent of implementation of the three … an opioid use disorder. The State maintains a database to monitor controlled substance prescription drug use, known … of controlled substance prescriptions. I-STOP is a tool to assist prescribers in determining the most appropriate …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/opioid-prescriptions-medicaid-recipients-opioid-treatment-program-followSelect Financial Management Practices at the Office of Transportation and Parking Operations
… every two years). From January 2, 2014 through April 18, 2018, TPO had 17,110 IFR expenditures totaling … we reviewed for the period of January 2, 2014 to April 18, 2018 were not properly supported. We identified control …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsPatient Safety Center Activities and Handling of Revenues (Follow-Up)
… to the Public Health Law (PHL), a Patient Safety Center (PSC) was established within the Department of Health … public access to health care information. PHL charged the PSC with developing a system for the voluntary reporting of … 10, 2021, was to determine whether the Department was meeting the goals and objectives of the PSC and collecting …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followState Agencies Bulletin No. 2372
… Purpose: The purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and … Maintenance) are affected. Background: The NYS Division of the Budget issued revisions to Budget Bulletins B-300 … The purpose of this bulletin is to notify agencies of changes in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2372-change-maintenance-rates-employee-housing-and-mealsCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… of funds, comply with reporting requirements and maintain public trust. Accurate and timely records are essential for establishing financial … of fire commissioners and taxpayers, and the protection of public funds. The District’s average annual budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." East Hampton … financial activities to ensure that financial activity is properly recorded and reported and that district money is …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." Byron-Bergen … year, the district adopted a budget of $25,970,996 which is consistent with expenditures for the past three years. … act district with no fund balance to rely on, there is a risk that the decreasing revenue without a corresponding …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Pension Fund Value $210.2 Billion
… the year with an estimated value of $210.2 billion, which is subject to change once returns are fully audited. The … of 9.90 percent and 7.09 percent, respectively. The Fund is ranked one of the nation’s best-funded pension plans, … mortality. The Fund’s long-term expected rate of return is 7 percent. The Fund’s value and rate of return in prior …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… this step to help ensure that pay for its top executives is in line with the company’s overall compensation philosophy … peer group benchmarks to set their CEO compensation, which is then subject to performance adjustments. While many … larger or more successful companies where CEO compensation is higher. Coca-Cola agreed to add the following language to …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payState Comptroller DiNapoli Releases Audits
… Corporation (HESC): Oversight of the STEM Incentive Program (Follow-Up) (2019-F-56) An audit issued in November … 2018, found that HESC had taken steps to implement the structure necessary to administer the Science, Technology, Engineering, and Mathematics (STEM) Incentive Program. However, auditors identified several areas for …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-audits