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State Comptroller DiNapoli Releases Audits
… to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration (collectively referred to as “rebates”) and remit the rebate revenue to Civil Service. … and 25 drugs, auditors identified $1,160,286 in rebates that is due to Civil Service from CVS Caremark. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsOpinion 96-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Beach Erosion Control Districts (increase or improvement of facilities) -- Increase or Improvement of Facilities … Whether the procedures of Town Law 202b authorize the replenishment of sand and the …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 91-44
… -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance … or the individual. The State health insurance plan is operated pursuant to Article XI of the Civil Service Law … purpose, the term "employee" includes "a paid elective official of the State or paid member of a public legislative …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… ‘Control Total Amount’ must be equal to the total amount of the deposit and is displayed as a positive amount (except in the case of a reversal). The ‘Count’ should reflect the number of Payment ID sequences an agency has entered. On the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… Empire State Development Corporation’s (ESD) Department of Economic Development properly certified and recertified … May 1, 2008 to April 30, 2014. Background The Department of Economic Development’s (DED) Division of Minority and Women’s Business Development (Division) …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programOpinion 97-22
… county governing board approval (Education Law, §6306[7]; La Corte v County of Rensselaer , 80 NY2d 232, 590 NYS2d 26). …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 94-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services … Whether the charges imposed on behalf of a business improvement district may be turned over to and …
https://www.osc.ny.gov/legal-opinions/opinion-94-22State Comptroller DiNapoli Releases Municipal & School Audits
… used for district vehicles. Hawthorne Cedar Knolls Union Free School District – Financial Condition (Westchester … As a result, the district did not receive about $68,200 for reimbursements to which it was entitled. Although the … for eligible services provided. Fishers Island Union Free School District – Website Transparency (Suffolk County) …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Determination of Residency for Tuition Purposes
… September 2019. About the Program The State University of New York (SUNY) is the largest comprehensive system of public education in the nation, comprising 64 institutions (four of which are University Centers) – including research …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesCUNY Bulletin No. CU-686
… Purpose The purpose of this bulletin is to provide agency instructions for processing the June 2020 Uniform Allowance Payment and … old rate and the new rate. The rate increase information is provided in the IBT implementation memorandum. OSC … The purpose of this bulletin is to provide agency instructions for processing the June …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-686-cuny-june-2020-uniform-allowance-payment-and-retroactiveDiNapoli: MTA Budget Continues to Face Serious Risks
… The Metropolitan Transportation Authority is expected to devote one-fifth of total revenue to debt … to reach $52.6 billion by 2023. As a result, debt service is projected to reach $4.2 billion by 2023, an increase of 59 percent since 2019. Debt service is projected to consume an increasing share of MTA revenues. …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksDiNapoli Recommends Ways For LIRR To Get Back On Track
… on the Port Jefferson Branch. Communications to passengers in four incidents were not made or were late. For example, … "Lessons Learned" meeting was held for the sampled events, in response to the two-day snow event on January 4-5, 2018. … information regarding where passengers can reasonably go in the event service is interrupted. Ensure customers are …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… local governments and public authorities nearly $5 billion in long and short term loans to finance eligible clean water … issued by EFC Distribution of Funds: The local government in applying for the loan from EFC must pass a resolution authorizing the issuance of serial bonds in the full amount of the application to EFC. At the time of …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… research, renewable energy and recreational facilities).In return for financial assistance, many project owner … promise to create new jobs or retain existing jobs in the community and invest in constructing new buildings or renovating existing …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mTown of Oxford – Financial Condition (2024M-135)
… $1.3 million. OSC previously released an audit of the Town in 2017 which identified budgets that relied on fund balance … $315,279 of nonexistent town-wide (TW) fund balance in the 2019 through 2023 fiscal years and used $350,000 in … forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Selected Aspects of Accommodations for Passengers With Disabilities
… 12, 2020. About the Program The PANYNJ was established in 1921 as an interstate public entity created to control the … terminals serve the transportation needs of millions in the New York City metropolitan area. The Americans with … with disabilities the right to access and participate in the same day-to-day activities as everyone else. The Act …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesState Comptroller DiNapoli Releases Municipal Audits
… services. Officials paid the 12 providers $388,628. In addition, required verbal or written quotes were not … identify conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not … or correctly allocated to affected taxing jurisdictions. In fact, 52 of 115 payments were late and late fees totaling …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not … a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Report of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81) 90-day response
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s81-response.pdfThe Rising Cost of Student Loans: As Student Debt in the Empire State Nears $70 Billion, Congress Could Avert Debt Increase for 422,000 New Yorkers, June 2012
On July 1, 2012, the interest rate on subsidized Direct Federal Loans for college students is set to revert to 6.8 percent for new loans.
https://www.osc.ny.gov/files/reports/special-topics/pdf/education-loan-debt-2012.pdf