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Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021 (2021-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the three State Fiscal Years ended March 31, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21m2.pdfAll-Agency Contract Evaluation System (2019-S-14) 180-Day Response
To determine whether Metropolitan Transportation Authority Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation review process and taking action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s14-response.pdfInternal Controls for Tax Collection Webinar Presentation
Please join us as we discuss internal controls over the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting responsibilities for tax collection in Towns and Villages.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-tax-collection-11-10-2021.pdfEcoNews Spring 2021
This edition of EcoNews provides more detail on our work at the Fund to address the investment risks posed by climate change and to take advantage of opportunities to invest in climate solutions.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-spring-2021.pdfCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2020-F-24) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2018-S-50).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f24-response.pdfAdministration of Mitchell-Lama Waiting Lists (Follow-Up) (2020-F-19) 30-Day Response
To follow up on the actions taken by the Division of Housing and Community Renewal to implement the recommendations contained in our prior audit report, Administration of Mitchell-Lama Waiting Lists (Report 2016-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f19-response.pdfTown of Wappinger – Recreation Department Cash Receipts (2020M-130)
Determine whether Town of Wappinger (Town) officials developed adequate controls to ensure Recreation Department (Department) cash collected is accurately recorded and deposited timely and intact (in the same amount and form as received).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wappinger-2020-130.pdfAll-Agency Contract Evaluation System (2019-S-14)
To determine whether Metropolitan Transportation Authority Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation review process and taking action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s14.pdfCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2020-F-23) 30-day response
To determine the extent of implementation of the five recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2016-S-41).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f23-response.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2020-F-23)
To determine the extent of implementation of the five recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2016-S-41).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f23.pdfEnvironmental, Social & Governance Principles and Proxy Voting Guidelines - 2026
The New York State Common Retirement Fund (Fund or CRF) is one of the largest public pension funds in the nation with invested assets valued at $273.1 billion (as of March 31, 2025).
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2026.pdfTransforming Into Construction and Development (2023-S-49) 180-Day Response
To determine whether the reorganization of MTA Capital Construction to the renamed MTA Construction & Development as part of transforming the MTA resulted in improved service levels for customers, process efficiencies, and cost reductions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s49-response.pdfPost Retirement Reporting Page How-To Guide
This guide shows you (as an employer contact with the Employer Reporting Submitter, Employer Reporting Uploader, Payroll or Personnel Security Role) how to report retirees using the Post-Retirement Reporting page in Retirement Online.
https://www.osc.ny.gov/files/retirement/employers/pdf/post-retirement-reporting-page-how-to-guide.pdfDiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… State Comptroller Thomas P. DiNapoli and U.S. Attorney for the Southern District Preet Bharara, was sentenced today … the help they need,” DiNapoli said. “His conviction today stands as a warning for those who attempt to cheat taxpayers and instead use the …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… projects healthy growth in tax receipts and federal aid for the current fiscal year, but raises concerns about … Thomas P. DiNapoli. The $177 billion spending plan for SFY 2019-20 is up $6.2 billion from SFY 2018-19. “While … savings might be achieved. PIT receipts, which account for 64 percent of all taxes anticipated to be received this …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansHuntington Man Pleads Guilty to Grand Larceny
… her pension payments. Between April 30, 2021, and June 30, 2022, Johnson collected a total of 15 unauthorized payments … As a member of the state retirement system, Johnson was aware of the pension process and knew his mother’s payments … of the Suffolk County District Attorney’s Office. On September 3, 2024, Johnson pleaded guilty to Grand Larceny in …
https://www.osc.ny.gov/press/releases/2024/09/huntington-man-pleads-guilty-grand-larcenyOpinion 94-2
… Regulations (exemption from meter fees for city officials) VEHICLE AND TRAFFIC LAW, §§1200, 1600, 1604, 1640: In the … only persons possessing handicapped parking permits. Vehicle and Traffic Law, §1604 provides as follows: Except as … rule or regulation requiring from any owner of a motor vehicle, or from any operator or chauffeur to whom this …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Opinion 90-15
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (establishment of position of deputy town … Whether a town board of a town which has established a police department and has appointed the town supervisor as … commissioner pursuant to Town Law 150 may appoint a deputy police commissioner to act in the absence or inability of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 88-53
… salary) RETIREMENT AND SOCIAL SECURITY LAW, §§302(9)(d), 431: Compensation paid to police officers or firefighters for … State Constitution prevents the application of section 431 to exclude working vacation payments from the one year … (Retirement and Social Security Law, §§302(9)(d) and 431). Unlike section 302(9)(d), which applies only to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 88-64
… the city for which the authority was established and the county in which the city is located. The question arises … a municipal housing authority may join with a city, a county, or both, to purchase insurance or self-insure in … Opn No. 82-197, supra ). For this purpose, a city and a county (outside of the City of New York) are "municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-64