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Office of Children and Family Services - Financial Oversight of the Advantage After School Program (2016-S-39)
To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s39.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2018-S-50)
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s50.pdfPreliminary Analysis of Governor’s Program Bill #6 Restructuring Of The Long Island Power Authority (LIPA) , June 2013
The Executive’s proposal could move toward increased private control over the provision of power on Long Island.
https://www.osc.ny.gov/files/reports/special-topics/pdf/preliminary-analysis-LIPA-2013.pdfSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up) 2015-F-6, 30-Day Response
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report, S
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f6-response_0.pdfSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up) (2015-F-6), 90-Day Response
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f6-response.pdfMedicaid Program - Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (2014-S-4)
To determine if the Department of Health’s New York State of Health system has adequate controls to ensure accurate enrollments in the Medicaid program
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s4.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41)
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41.pdfState Comptroller DiNapoli Releases Municipal Audits
… increases the risk of loss or unauthorized use of village funds. Village of Wurtsboro – Financial Operations (Sullivan …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0State Contract and Payment Actions in September
… million to Knowledge Builders Inc. and $6.1 million to 16 other vendors. $3.8 million to Prismatic Development … contractors. Cumulatively through September for calendar year 2019, the Comptroller’s office has approved 14,594 …
https://www.osc.ny.gov/press/releases/2019/10/state-contract-and-payment-actions-septemberHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up) (2022-F-18) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Housing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report 2020-S-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f18-response.pdfOpinion 91-53
… salary fixed for the office of deputy supervisor is not required to be listed in the notice of hearing on the … Town Law, §27(1) provides that the town board shall fix, from time to time, the salaries of all town officers and … or otherwise prohibited by law (see, e.g., 20 Opns St Comp, 1964, p 473). With respect to the salaries of town …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 92-41
… to certain other types of emergencies (see Town Law, §176[16], [22]; General Municipal Law, §§209, 209-b; Volunteer … a municipality, the power should be denied" ( In re Piers Old Nos. 8, 9, 10 and 11, North River, in City of New York , …
https://www.osc.ny.gov/legal-opinions/opinion-92-41State Agencies Bulletin No. 1347
… As explained in Publication 590, limits on the amount that can be deducted do not affect the amount that can be contributed. The IRS utilizes the Retirement Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1347-retirement-plan-check-box-form-w-2-wage-and-tax-statement-calendar-yearState Agencies Bulletin No. 1137
… Purpose To inform agencies of OSC’s automatic processing of the LLS payment and to provide instructions for payments … employees in BU05 with an Increment Code of 1976-2007, 0010, 0110, 0210, 0310 0410, 0510 or 0610 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1137-april-2012-public-employees-federation-pef-longevity-lump-sum-paymentVillage of Port Jefferson – Justice Court Operations (2020M-56)
… to the Justice’s account until 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were referred to outside law enforcement for review. Key Recommendations The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56State Audit Shows Need to Improve Response to Noise Complaints in NYC
… The growing number of noise complaints related to nightlife establishments in New York City highlights the … (SLA) and the New York City Police Department (NYPD) to better communicate and crack down on bars and clubs with … taken by police officers, or the records are unclear as to how their actions addressed the complaints. DiNapoli …
https://www.osc.ny.gov/press/releases/2017/06/state-audit-shows-need-improve-response-noise-complaints-nycPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… the District’s fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, through July 23, 2012. … by over $4.8 million. The District had excess capacity on 124 of the 210 routes reviewed. We identified six routes …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfOpinion 2009-2
… completed assessment roll, divided by the equalization rate determined by the State officer or agency charged with …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 98-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … FIRE DISTRICTS -- Apparatus and Equipment (capital reserve fund to replace chiefs' cars) -- Appropriations and …
https://www.osc.ny.gov/legal-opinions/opinion-98-7