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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
… for the Southern District Preet Bharara, was sentenced today to 24 months incarceration and ordered to pay … of the help they need,” DiNapoli said. “His conviction today stands as a warning for those who attempt to cheat … this year following a joint investigation was sentenced today to 24 months incarceration and ordered to pay $2151318 …
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
… Enacted Budget Financial Plan projects healthy growth in tax receipts and federal aid for the current fiscal year, … “While New York’s economy continues to expand, gains in jobs, personal income and wages are projected to slow,” … “The Enacted Budget plan addresses risks such as downturns in tax receipts and federal aid, but other, more …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansOpinion 94-2
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Regulations (exemption from meter fees for city officials) VEHICLE AND TRAFFIC LAW, §§1200, 1600, 1604, 1640: In the … 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
… of deputy town police commissioner) TOWN LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, … the town supervisor as commissioner pursuant to Town Law, §150, may appoint a deputy police commissioner to act in the … and serve at the pleasure of the town board. Town Law, §150(2) authorizes the town board of any town in which a …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 88-53
… lump sum payments for sick leave, or accumulated vacation credit, or any form of termination pay : provided, however, … exclusion in section 302(9)(a) for "accumulated vacation credit" was intended to exclude only those credits amassed in … that the payments were excludable as "accumulated vacation credit" under section 302(9)(d). The court in Hoffman , supra …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 88-64
… authority employees) PUBLIC HOUSING LAW, §§32(1), 37(1)(aa), 99; GENERAL MUNICIPAL LAW, §119-o: A municipal housing … housing project". Similarly, Public Housing Law, §37(1)(aa) authorizes a municipal housing authority to "at no cost … Municipal Law, §119-o(2)(m) and Public Housing Law, §37(1)(aa) were enacted by chapter 235 of the Laws of 1974. The …
https://www.osc.ny.gov/legal-opinions/opinion-88-64DiNapoli Releases July State Cash Report
… State income tax collections increased $88.2 million in July from a year earlier, helping lift the state’s total tax … issued today by State Comptroller Thomas P. DiNapoli. "July was the first month in this fiscal year that personal … Overall tax collections totaled $23.1 billion through July 31, a decline of $1.1 billion or 4.6 percent from the …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-report