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College Readiness (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit … ). About the Program According to the U.S. Department of Education, three-quarters of the fastest-growing … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followV.3.E Programs – V. Chart of Accounts (COA) Governance
… organizations and are intended to accomplish a similar set of recognizable objectives. Information captured in Program … all agencies will be able to access the complete list of Program codes in the SFS. This also supports the ability … Appropriation Bill Copy and agencies, with the exception of appropriations for Funds 10250 through 10258. Alphanumeric …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)
… Objective To assess the extent of implementation of the seven recommendations included in our initial audit … (co-op) housing to middle-income families. A total of 269 State-supervised Mitchell-Lama developments … To assess the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-newOpinion 92-54
… 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 -- Banking Transactions (designation of bank as … Whether a prospective appointee for a vacancy in the office of town supervisor would have a prohibited COI if a bank in …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Comptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… T. Schneiderman announced that Renee Kanas, 63, a resident of Tamarac, Florida, pleaded guilty today to Grand Larceny in … the New York State and Local Employees Retirement System of her father’s passing in March 2010, today Kanas admitted … to the Caribbean. In May 2016, Kanas was arrested on a warrant by City of Tamarac Road Patrol and Broward …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysEmpire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the Department of Civil Service (Department) for all rebate revenue due … 1, 2010 through December 31, 2012 and included a review of revenue from six drug manufacturers. Background The New …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueInternal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit … Operations ( 2018-S-66 ). About the Program The Division of Military and Naval Affairs (DMNA) manages New York State’s … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followState Agencies Bulletin No. 2035
… Purpose: The purpose of this bulletin is to provide information and processing … Seniority Pay. Affected Employees: Employees with 15 years of cumulative service in APSU or any predecessor unit are affected. Background: Chapter 60 of the Laws of 2022 and the Memorandum of Agreement (MOA) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2035-new-15-year-seniority-pay-eligible-members-agency-police-services-unitOpinion 88-73
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, … Whether a town of the second class may establish a capital reserve fund for …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Benefit Eligibility Assessment Process (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … applicable policies and procedures, and whether the Office of Temporary and Disability Assistance’s (OTDA) Fair Hearing … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followWoodbourne Fire District – Board Oversight (2023M-98)
… whether the Woodbourne Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Unified Court System Bulletin No. UCS-122
… Purpose To notify agencies of a new voluntary insurance deduction code. Background The … To notify agencies of a new voluntary insurance deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-122-new-deduction-code-534-first-unum-insuranceOpinion 90-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to firemen's association) -- Recipients (transfer of custody of moneys) -- Treasurer's Powers (transfer of … Whether a village treasurer at the request of members of the village fire department may transfer …
https://www.osc.ny.gov/legal-opinions/opinion-90-20State Agencies Bulletin No. 2217
… Purpose: The purpose of this bulletin is to provide agencies instructions for … to Duty Pay (SAD). Affected Employees: Employees of the Department of Transportation and the Office of Parks, Recreation and … The purpose of this bulletin is to provide agencies instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2217-2024-special-assignment-duty-pay-calendar-year-2023MetroPlus Health Plan: COVID-19 Enrollment Trends
… prepaid health services plan and a wholly owned subsidiary of NYC Health + Hospitals (H+H). MetroPlus contracts with H+H … for eligible New York City employees and day care workers of City agencies, and private plans through NY State of Health (NYSOH, the State’s online marketplace) for over …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsDiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… Fund (Fund) committed $1.3 billion to two funds as part of its Sustainable Investments and Climate Solutions (SICS) … Program, State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. “These investments will … stranded assets, physical risk exposure and development of climate solution products and services. “MSCI is committed …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programXV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, please visit the … all credit card charges incurred prior to April 1 of the previous fiscal year. When charges are not properly … required to reconcile credit card charges within 30 days of the date the charge is incurred (See Chapter XII, Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesCincinnatus Fire District – Board Oversight (2025M-77)
… Did the Cincinnatus Fire District (District) Board of Fire Commissioners (Board) properly safeguard financial … 18, 2025 to review training certificates, the adopted code of ethics policy and obtain the 2025 adopted budget. … board is responsible for providing proper oversight of a fire district’s financial resources. This includes …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Opinion 91-5
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village) CONSTITUTIONAL LAW -- Debt Limit … debt limit if the debt was issued for a purpose enumerated in Village Law, §17-1726. If the debt was not issued for such …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Other Bulletin No. 76
… Purpose: The purpose of this bulletin is to provide the State University … in Bargaining Unit 96 in the SCF with an increment code of 1976-2019 who meet the eligibility criteria are affected. … Service Law, Article 8, Section 130 and the Division of the Budget Bulletin D-1152 provide for payment of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-76-april-2024-state-university-construction-fund-scf