Search
Administration of the CityFHEPS Program for Department of Homeless Services Shelter Residents (2023-N-1)
To determine whether the New York City Department of Social Services is administering the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) program according to the rules and regulations, thereby assisting Department of Homeless Services shelter residents in securing ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n1.pdfMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates (2023-S-2)
To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s2.pdfOpinion 2005-7
… to users located outside a water district) WATER RENTS -- Collection (by bank or trust company) WATER SUPPLY AND … of section 99-t of the General Municipal Law, for the collection, either by payment in person or payment by … contain provisions relating to (1) the period during which payments may be collected, (2) any authorized prompt payment …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Grand Island Central School District – Interfund Financial Activity (2016M-42)
… 1, 2010 through September 30, 2015. Background The Grand Island Central School District is located in the Town of Grand Island in Erie County. The District, which operates five … Grand Island Central School District Interfund Financial Activity …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mDiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… has reached agreements with four major U.S. companies to evaluate and set targets to reduce their greenhouse gas emissions (GHG) and regularly report on their progress … Fund has reached agreements with four major US companies to evaluate and set targets to reduce their greenhouse gas …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsState Contract and Payment Actions in November
… $5.1 million with Monumenta Art Conservation and Finishing LLC for routine maintenance of the Governor Nelson A. … Technology Services $21.8 million with GCOM Software LLC for the Department of Motor Vehicles to modernize and … Thruway Authority $11.5 million to Tappan Zee Constructors LLC for the New NY Bridge Project. $1.5 million to HNTB New …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberAnnual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfDiNapoli: Local Sales Tax Collections Jump for Third Year
… boosting local revenues,” DiNapoli said. “Despite the good news, a slowdown in collection growth in the fourth quarter …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearGreenville Fire District – Capital Reserve (2014M-64)
… Commissioners, is located in the Town of Greenville in Orange County. The District is a district corporation of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … but they have not developed written policies or procedures to formalize this process. Fire Island Union Free School … officials appropriated fund balance that was not needed to fund the 2011-12, 2012-13 and 2014-15 budgets. The …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Elba Central School District – Financial Condition (2013M-240)
… Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a Board of … budgeting practices generated approximately $2.2 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Glens Falls Common School District - Cash Management (2019M-177)
… maximized. Had officials invested available funds in a financial institution with higher available interest rates, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Moriah Central School District - Cash Management (2019M-65)
… officials invested idle funds in a financial institution with higher available interest rates, revenue would have … interest earnings. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Suffern Central School District - Financial Condition (2019M-145)
… if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Opinion 90-54
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (equitable distribution … other person. We have been asked to discuss the procedures for the equitable distribution of retirement benefits payable … (ERISA) and the Internal Revenue Code (IRC) which provide for Qualified Domestic Relations Orders (QDRO's) (see ERISA, …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Compensation (salary charged on townwide basis) SUPERINTENDENT OF HIGHWAYS -- Compensation (salary charged on … Whether the salaries of the town supervisor town clerk town superintendent of …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Efforts to Collect Delinquent Taxes
… that was provided by the Department through April 15, 2021. About the Program The Department’s mission is to … delinquent taxpayers and/or identify potential sources of payment. In addition to pursuing collection of delinquent … at least one warrant in the prior 12 months. The March 2021 lists for individuals and businesses totaled almost $316 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesXIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… mandatory fields on the header level are business purpose, report description, official station, employee’s … Update” published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID … destination locations, enter the street address of the last business-related destination to which the employee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsState Agencies Bulletin No. 1835
… employees who have no direct deposit record by Department ID. This query has a DEPT ID prompt and displays the following fields: Employee Name, Employee ID and Department ID. LQ_083_NO_BAL_ROW identifies all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksOpinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22