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New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… "The Governor put forth an Executive Budget proposal to tackle the serious, … The Governor put forth an Executive Budget proposal to tackle the serious …
https://www.osc.ny.gov/press/releases/2018/01/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… to portions of the Town located outside the Village’s boundaries. The five-member Village Board of Trustees also …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mOpinion 91-63
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … president of a hardware store and maintains office space in the same building in which the store is located, but has no relationship with … councilman would have a prohibited conflict of interest in purchases by the town from a hardware store if the …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 91-56
… such a five-year period, it would be essential to define what is meant by "operative" and to apply a test therefor. … purposes of this section". If "liability" was intended to mean only outstanding notes or bonds, this proviso would be unnecessary. A statute must be read so that each word or phrase will have a …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Town of Colesville – Procurement (2023M-92)
… of Colesville (Town) officials used a competitive process to procure goods and services. Key Findings Officials did … officials agreed with our findings and indicated they plan to initiate corrective action. … of Colesville Town officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92New York’s Paid Family Leave Program
… of fully paid parental leave for certain State employees to bond with a newborn, adopted or foster child. The State’s … of private workers eligible for the benefit in New York to at least 88 percent in 2021 — compared to 23 percent nationally. Analysis of claims data from the …
https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-programSUNY Bulletin No. SU-197
… and provide instructions for payments not processed auto …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-197-2013-chancellors-power-suny-performance-incentive-paymentDivision of Housing and Community Renewal Bulletin No. DH-67
… Purpose To inform the Division of Housing and Community Renewal of … Eligibility Criteria The following employees are eligible to receive the April 2014 RRSU Salary Increase: Employees … ANN who are in an NS position (Grade 600) which is equated to a grade (Grade 001-032) Employees with a Pay Basis Code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-67-april-2014-district-council-37-dc-37-rent-regulationUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that were … with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on procedure codes …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Yeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… reported by Yeled v’Yalda Early Childhood Center (Yeled) on its Consolidated Fiscal Reports (CFRs) were properly … to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included all expenses claimed … and $74,025 in vehicle expenses not supported by usage logs. Key Recommendations To SED: Review the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualOpinion 89-58
… authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, … a park district within an existing, larger park district and, if so, whether the use of the facilities in the new …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 95-1
… responsibility to pay health care cost of urban renewal agency employees) MUNICIPAL CORPORATIONS -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL … cost of health care benefits to retirees of a city urban renewal agency. The city, however, may determine to provide …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Handicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… Association of Southern New York, Inc. (HCA) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR … Childrens Association of Southern New York Inc on its Consolidated Fiscal Reports were reasonable necessary …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualLife Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Life Skills Home Training Tutorial Program for Preschoolers, Inc. (Life Skills) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Life Skills’ CFR for the fiscal year ended June 30, 2018 and …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… Objective To assess the extent of implementation of the three … and energy security in the State. EO 88 is intended to accomplish broader State policy goals, such as reducing … covered agencies and authorities (collectively referred to as Affected State Entities, or ASEs) by April 1, 2020. …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followOpinion 89-30
… under a town contract to the private organization for use in the private organization's bus. You ask whether a … to provide gasoline to the private organization for use in the organization's bus. The bus is used to provide … the town purchases gasoline, annually, after advertising for competitive bids. Town Law, §64(2-a) authorizes a town to …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… in our initial audit report, Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse … including those that serve the homeless. OTDA’s funding of shelter services is administered through the Local Districts, … in Onondaga County with a 192-bed capacity for emergency shelter services. In order to effectively evaluate whether …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… whether CVS Caremark effectively audited pharmacy claims for the Empire Plan prescription drug program and remitted all recoveries owed to the … The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. During our audit … whether CVS Caremark effectively audited pharmacy claims for the Empire Plan prescription drug program and remitted …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Arc Jefferson-St. Lawrence (Arc-JSLC) on its Consolidated … To determine whether the costs submitted by The Arc JeffersonSt Lawrence on its …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… July 1, 2012 to operate full-day Preschool Special Class (SC) and full-day Preschool Special Class in an Integrated … of documentation regarding the allocations charged to the SC and SCIS programs. We also disallowed the Child Care …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manual