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Out-of-Service Death Benefit – Article 14 Benefits
… but were gainfully employed during that time. Filing Your family or employer should notify us of your death as soon as …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial activity for the period January 1, 2012 through October 31, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… need to be reissued. These checks can be easily identified by examining the face of the check. The heading reads: … Account: 1202 for “P” checks or 1203 for “W” Checks The search results will provide information including which user … bank to determine the next step for the payee to take on a case by case basis. If the banks determine the claim is a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkOpinion 92-17
… This opinion represents the views of the Office of the State Comptroller at the time … TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of law, … a sales tax agreement entered into between a county and all cities within the county pursuant to Tax Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 88-70
… fluoridate city water or improve the city water or sewer system. It has been consistently held in this State that a … the city should undertake fluoridation of its water system, or water or sewer capital improvements (see 34 Opns … fluoridate city water, or improve the city water or sewer system in the absence of State legislative authority. …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Global Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… DiNapoli and the Church of England are urging ExxonMobil to disclose the resilience of its business model in the wake … in Exxon shares. “The unprecedented Paris agreement to rein in global warming may significantly affect Exxon’s … State Common Retirement Fund. “As shareholders, we want to know that Exxon is doing what is needed to prepare for a …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureTown of Wawayanda – Financial Operations (2024M-160)
… financial operations? Audit Period January 1, 2023 – September 17, 2024. We extended our audit period back to January 1, 2019 to … $7.7 million as of the end of 2023 or 118 percent of the 2024 appropriations. The Board did not adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Town of Hornellsville – Financial Management (2025M-102)
… such as those for fund balance. As of December 31, 2024, the Town’s fund balances totaled approximately $2 … increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board … also did not adopt a written fund balance policy until February 11, 2025 (after our audit notification) or adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Colesville-Windsor Fire District – Board Oversight (2025M-74)
… period back to January 1, 2019 and forward to November 12, 2025 to review the status of Annual Financial Report (AFR) … the basic attributes of legality, safety, liquidity and yield. Completing fiscal oversight training that helps ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Drug Management and Disposal
… Purpose To determine whether the Department of Environmental Conservation (Department) developed and … information program on the proper storage and disposal of medications (drugs), and publicly disseminated a notice to … and consumers on the proper storage and disposal of drugs. We also sought to determine whether registered …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… New York state’s over 900 registered apprenticeship programs provide thousands of people with paid, hands-on training in skilled, in-demand … to see the work we’re doing right now to modernize the Registered Apprenticeship program addresses many of the … New York states over 900 registered apprenticeship programs provide thousands of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… the audit period? Audit Period July 1, 2023 – March 13, 2025 Understanding the Program Schools purchase a wide … The School’s Directors of Operations supervise the special project managers, for the respective middle or elementary … service provider, Directors of Operations and special project managers maintain inventory records. Audit Summary …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Village of Manlius – Financial Reports (2025M-89)
… report – pdf] Audit Objective Did the Village Board of Trustees (Board) receive the financial reports needed to … annual financial reports (AFRs) were filed with the Office of the State Comptroller (OSC)? Audit Period June 1, 2023 – … We extended our audit period to review the filing status of the Village’s 2021-22 through 2024-25 AFRs as of September …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Comptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… Assistant Attorneys General Travis Hill and John Chiara of the Public Integrity Bureau prosecuted the … Angel LaPorte under the supervision of Deputy Chief John McManus. The Investigations Bureau is led by Chief …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… program, which allows most retail store owners to use the sidewalk space in front of their storefronts to display and …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Opinion 91-58
… issues discussed in the opinion. REFERENDUM -- Advisory (site plan approval) GENERAL CITY LAW, §30-a: In the absence … an advisory referendum on the question whether to grant site plan approval and whether a proposed facility is … an advisory referendum on the question of whether to grant site plan approval and a favorable determination as to …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Overpayments of Certain Medicare Crossover Claims (Follow-Up)
… extent of implementation of the five recommendations made in our audit report, Overpayments of Certain Medicare … Background Many Medicaid recipients are also enrolled in Medicare, the federal health care program for people 65 … years old with certain disabilities. Individuals enrolled in both programs are referred to as “dual-eligibles.” …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … savings, as follows: $13.6 million in potential savings for Medicaid recipients diagnosed with end stage renal …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016Medicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… The audit found: $7,134,184 in overpayments for Managed Long Term Care (MLTC) capitation payments made for recipients who were …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Selected Procurement and Contracting Practices
… York’s (SUNY) internal controls over procurement ensure goods and services are obtained competitively and at reasonable prices. The … Law grants SUNY increased flexibility in obtaining goods and services, both through less stringent purchasing … New Yorks SUNY internal controls over procurement ensure goods and services are obtained competitively and at reasona …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practices