Search
Opinion 89-52
… may establish the position of emergency medical services coordinator provided that the responsibilities of the … of the position of emergency medical services (EMS) coordinator for a county. You indicate that the county is contemplating the appointment of an EMS coordinator who would be responsible for the development of a …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 96-22
… reserve fund established for the specific purpose of closing a town landfill may be transferred into a contingency …
https://www.osc.ny.gov/legal-opinions/opinion-96-22DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… by State Comptroller Thomas P. DiNapoli. Earlier in the week, DiNapoli reported that state tax collections in April … $10.9 billion, a $7.2 billion, or 39.9%, decrease from last April, and $4.4 billion lower than projections in the … April PIT collections totaled $7.5 billion, 49.4% below last year. While a year-over-year decline was anticipated, …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli: Rural Counties Face Shortage of Health Professionals
… in New York state and found alarming shortfalls in primary care, pediatric, and obstetrician and gynecologist (OBGYN) … Washington, Wyoming and Yates. “Having access to health care is an essential quality of life issue and helps people … as Health Professional Shortage Areas for primary care, dental and mental health; all 16 counties examined have …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsState Agencies Bulletin No. 1921
State Agencies Bulletin No 1921
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingOpinion 94-7
… aid squad) GENERAL MUNICIPAL LAW, §209-b(4); MUNICIPAL HOME RULE LAW, §10(1)(i), (ii)(a)(9- a): A village is … in General Municipal Law, §209-b(4) pursuant to its home rule powers. You ask whether a village board may impose … may supersede section 209-b(4) by local law. Municipal Home Rule Law, §10(1) authorizes local governments to adopt …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Comptroller DiNapoli Releases Audits
… either were not notified or were informed late. New York City Department of Buildings (DOB): Oversight of Sidewalk Sheds (2019-N-9) DOB is responsible for regulating … buildings and construction sites in the city including sidewalk sheds, temporary structures installed to protect …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… local government and school audits were issued. City of Dunkirk – Budget Review (Chautauqua County) The lack of … revenue and expenditure projections. The city’s most recent Annual Financial Report (AFR) was submitted to the … were missing and could not be located. The inventory list did not include all necessary information to locate and …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended … State Education Department Commissioner’s Regulations and DOE Chancellor’s Regulations provide additional guidance. For example, the New York City Department of Education’s (DOE) District Safety Team must develop a comprehensive …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsNew York’s Paid Family Leave Program
… New York State recently began providing 12 weeks of fully paid parental leave for certain State employees to bond with a newborn, adopted or foster child. The State’s parental leave policy builds on a prior program … Analysis of claims data from the initial four years of the program indicates: Participating insurers approved …
https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-programUnitedHealthcare Insurance Company of New York: Overpayments for Physician-Administered Drugs (2021-S-32)
To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physician-administered drugs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s32.pdfNew York State Health Insurance Program - Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (2022-S-24)
To determine whether CVS Caremark paid claims under the correct prescription drug plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s24.pdfState Agencies Bulletin No. P-833
Amend Procedure to Process Workers' Comp Supp Program for PS&T Emp NU 05
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-833.pdfUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (2021-S-32) 180-Day Response
To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physician-administered drugs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s32-response.pdfFraud Prevention and Detection Slideshow Presentation
Please print out the Fraud Prevention and Detection Slideshow Presentation prior to webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-and-detection-08-20-20.pdfNewark Valley Fire District - Board Oversight (2020M-30)
Determine whether District officials established adequate controls over financial activities to safeguard assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/newark-valley-2020-30.pdfJust Elected - What Do You Do Now?
Print out slideshow presentation to follow along with the webinar and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/just-elected-webinar-12-12-19.pdfHolland Patent Central School District
Holland Patent Central School District – Access to the Student Information System (2016M-326)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-holland-patent.pdfCity of Middletown - Water System Cybersecurity (2019M-22)
Determine whether City officials adequately safeguarded electronic access to the City’s water system.
https://www.osc.ny.gov/files/local-government/audits/pdf/middletown-2019-22.pdfEmployer Certification Form
For NYSLRS employers to certify report information is correct and designate a security coordinator.
https://www.osc.ny.gov/files/retirement/forms/pdf/employer-certification-form.pdf