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Opinion 88-31
… as: (a) commencing with the filing of an accusatory instrument; (b) including all further accusatory instruments … or some other final disposition of the last accusatory instrument filed "in the case". An "accusatory instrument" is one of seven types of written accusation …
https://www.osc.ny.gov/legal-opinions/opinion-88-31DiNapoli Report Identifies Trends in Causes of Subway Delays
… riders, it’s important to understand where and how subway service is being disrupted and delayed,” DiNapoli said. … straphangers during the pandemic and reduced overnight service, subways on-time performance (OTP) reached as high as … rate of 81.1% in 2019, as the system ran more trains in 2024 than it did that year. So far, 2025 has seen …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysFederal Employees in New York State – Federal Funding and New York
… West Virginia 26,586 $2,591,044,794 $97,458 Wisconsin 31,362 $2,645,019,909 $84,339 Wyoming 8,106 $719,673,239 … in New York are the Department of Veterans Affairs, U.S. Army, Department of the Treasury, Social Security … of Defense in this context does not include the Air Force, Army and Navy. Partnership for Public Service, Beyond the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… ScotiaGlenville Central School District Financial Condition Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… spent during the 2013 fiscal year. The District has a well-designed set of control procedures that can provide reasonable assurance that thefts of cash receipts … District taxpayers. Develop a formal plan indicating how reserves will be funded, how much will be reserved and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… December 31, 2012. Background The Bolivar-Richburg Central School District (District) is located in the Towns of Alma, … BolivarRichburg Central School District Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… 2015. Background The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, … operates three schools with approximately 985 students, is governed by an elected five-member Board of Education. … retained in the District’s retirement contribution reserve is reasonable. Reduce excess fund balance to stay within the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls … The District is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Oysterponds Union Free School District Financial Management Check Signing and Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingDiNapoli: Tax Cap Remains Below One Percent in 2017
… towns, fire districts, 44 cities and 10 villages. "In what is becoming the norm, New York’s local governments must cope with extremely limited growth …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017Wyandanch Union Free School District - Budget Review (B19-7-1)
… 2019-20 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1State Comptroller DiNapoli Launches Academy for Local Government Officials
… the number of classroom training sessions and web-based seminars offered on a wide range of topics, including … opportunities, including accounting schools, regional seminars and monthly webinars. There are also interactive …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-launches-academy-local-government-officialsThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The ARC of Ulster-Greene (Ulster-Greene) on its Consolidated Fiscal … To determine whether the costs reported by The ARC of UlsterGreene UlsterGreene on …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… With the Reimbursable Cost Manual (2014-S-3) LaSalle School: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualAspire of Western New York – Compliance With the Reimbursable Cost Manual
… Other Related Audit/Report of Interest The Norman Howard School: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) were calculated properly, … Manual (Manual). The audit included all expenses claimed for the fiscal year 2012-13 and certain expenses for the two fiscal years ended June 30, 2012. Background …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective 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 … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… our initial audit report, Temporary Holding Account Rebate Revenue ( 2019-S-27 ). Background The New York State Health … with drug manufacturers for rebates and remit the rebate revenue to Civil Service. Our initial audit report, issued on … remitted to Civil Service all commercial drug rebate revenue attributable to eligible prescription drug claims in …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followUnited HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… accurate and related to the administration of the Empire Plan. The audit covers the three fiscal years ended December … and their dependents. NYSHIP includes several health plan options, of which the Empire Plan is the largest. Civil Service contracts with United …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … the prescription drug program. Since then, the cost of the prescription drug program averaged $2.5 billion per …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civil