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Administration and Collection of Real Estate Transfer Taxes
… ) Department of Taxation and Finance: Controls Over Unclaimed Bottle Deposits ( 2016-S-96 ) …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOpinion 89-65
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services (contract with town attorney's … Whether a town without the adoption of a local law may engage the services of the town attorneys …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Medicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… Purpose To determine whether Medicaid overpaid hospitals by … higher levels of medical care than those actually provided to patients. The audit covers the period April 1, 2005 … To determine whether Medicaid overpaid hospitals by reimbursing for higher levels …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsOpinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a board member of a central high school district who is also an elected district board member of the central high school district must take training …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9CUNY Bulletin No. CU-677
… of this bulletin is to describe new Earns codes for the Time Entry Panel to report overtime worked due to events of the COVID-19 health crisis. Affected Employees Employees of CUNY … N/A CL2 C-19 OT Skilled Labor – 2.0 SL2 N/A Cl3 C-19 OT St Time Skill Lab-1.0 SL3 N/A CVO* Covid-19 OT Override OTO, OTT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-677-cuny-reporting-overtime-related-covid-19DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… The COVID-19 pandemic hit the South Bronx especially hard, but the area’s economy has shown resiliency, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The South Bronx was hard hit by the COVID-19 pandemic but was … The COVID19 pandemic hit the South Bronx especially hard but the areas economy has shown …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesLiberty Central School District – Financial Operations (2016M-25)
Liberty Central School District Financial Operations 2016M25
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25All-Agency Contract Evaluation System
… in compliance with its All-Agency Contract Evaluation (ACE) review process and taking action where performance … whether MTA officials are reviewing and using the ACE ratings prior to awarding contracts. The audit covered … fieldwork was conducted until March 13, 2020. About the Program In 1997, the MTA implemented the ACE system, a …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemPayment for Service Credit – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditState Agencies Bulletin No. 1189
… an SSN-based identifier to the NYS EMPLID The timeline for conversion to the NYS EMPLID Changes that will occur as a result of the conversion Affected Employees Users of the New York State … Period 17) and 11/28/12 Institution (Pay Period 17). The conversion of the current SSN-based EMPLID to the NYS EMPLID …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-basedDiNapoli Calls for State Procurement Reform
… New York State Comptroller Thomas P. DiNapoli today proposed changes to the state’s procurement practices … New York State Comptroller Thomas P DiNapoli today proposed changes to the states procurement practices in …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reformTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… Review The purpose of our review was to assess the Town of Hempstead Local Development Corporation’s (THLDC’s) progress, as of June 2025, in implementing our recommendation in the audit report Town of Hempstead Local Development Corporation – Project Approval …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Background The Lakeville No. 2 Fire District is a district corporation of the State, distinct and separate from the Town … process when procuring goods and services for the recent capital improvement project (CIP) with an estimated … Key Recommendations Properly plan any future capital projects to determine the estimated costs of the project, how …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Medicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… 2016 to December 2020. About the Program The New York State Medicaid program, administered by the Department of … and/or have special health care needs. Many of the State’s Medicaid recipients receive their services through …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentRestrictions – State Police Plan
… For Tier 6 members, earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our … employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE calculation is …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… For Tier 6 members, earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our … employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE calculation is …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsTown of Colchester – Financial Condition (2016M-376)
… 1, 2015 through August 31, 2016. Background The Town of Colchester is located in Delaware County and has a population … Town of Colchester Financial Condition 2016M376 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Yorktown - Information Technology (2020M-16)
… officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board … user accounts and immediately disable user accounts when access is no longer needed. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a … $2.34 million of disbursements, and determined that 18 listings did not include check numbers and check …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82City of Mechanicville – Procurement (2025M-60)
… September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and services are … purchasing process or specific procurement guidelines for professional services in the procurement policy. The city … and ensure economic use of public funds in the taxpayers’ best interests. City officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60