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Opinion 94-19

… BONDS AND NOTES -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) … to debt limit); (need to establish sinking fund) -- Zero Coupon Bonds (amount chargeable to debt limit); (need to … LAW -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) …

https://www.osc.ny.gov/legal-opinions/opinion-94-19

Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees

… vehicles with E-ZPass tags issued by the New York E-ZPass Customer Service Center 1 are charged a reduced toll each time they … who purchase OTG tags; limiting the number of OTG tags a customer can purchase; and maintaining a database to track …

https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees

Compliance With Payment Card Industry Standards (Follow-Up)

… of implementation of the three recommendations included in our initial audit report, Compliance With Payment Card … selected State University of New York (SUNY) schools are in compliance with Payment Card Industry (PCI) standards and … SUNY schools organizations. The three recommendations in our initial audit report addressed the implementation of …

https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-follow

Empire BlueCross – Controls Over Payments for Special Items (Follow-Up)

… plan for NYSHIP. Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates with … rate schedules for the payment of inpatient and outpatient hospital services. Hospitals may be entitled to additional …

https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-follow

State Comptroller DiNapoli Releases Audits

… the most common non-English languages in the State based on census data. Auditors determined that due to gaps in the … Conservation – Oversight of New York State Forest Tax Programs (Follow-Up) (2023-F-18) To encourage the … Rail Road (LIRR) awarded a contract to procure new M9 rail cars to replace its M3 cars and expand its fleet in …

https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-audits

Reporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)

… Under the Plan, OMH reinvests funds realized through the closure of inpatient State beds (about $110,000 per closed …

https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-follow

City of Troy – Budget Review (B21-5-10)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable. Background The City … The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10

Comptroller DiNapoli Releases State Audits

… parents. Consequently, in some cases, the health and safety of children were placed at risk. State Education … costs. Department of Health (DOH): Facility Structure, Safety, and Health Code Waivers (2014-S-27) DOH waiver practices do not effectively ensure that safety and structural risks related to physical plant …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0

Opinion 2010-1

… NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; Bayswater v Planning Board of the Town of Lewisboro … NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883, [quoting this passage from the Bayswater case]). 2 … 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; see also Dolan v City of Tigard , 512 US 374, 129 L …

https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0

Hyde Park Fire and Water District – Procurement (2025M-31)

… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31

SUNY Bulletin No. SU-280

… to On-Call Pay, the new Time Entry Codes for On-Call Pay in NYC and Long Island and to provide instructions for payments Affected Employees Employees in PSNU – BU08 who meet the eligibility criteria Background … July 1, 2019, employees eligible to receive on-call pay in Long Island and New York City shall be paid $8.00 per hour …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-280-increase-call-pay-psnu-employees-represented-united

Virtual Currency Licensing (Follow-Up)

… six recommendations included in our initial audit report, Virtual Currency Licensing (Report 2022-S-18 ). About the … trillion in assets as of December 31, 2024, including 22 virtual currency licensees with assets totaling more than … In June 2015, DFS issued NYCCR Title 23, Part 200 – Virtual Currencies (Part 200). According to Part 200, virtual …

https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-follow

Examination of Official Station Designation

… official station will normally be the employee’s main place of business (i.e., the place where the employee works … any other work location). Such designation is to be in the best interest of the State and not for the convenience of an employee or to maximize travel …

https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designation

Violations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)

… the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, 2010, we reported the results of our audit of certain Center procurement contracts and payments to vendors for … which resulted in his staff improperly attending these events free of charge. In addition, Center management …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-services

Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)

… audit report, Oversight of Young Adult Institute, Inc.’s Family Support Services Contracts (Report 2017-S-29 ). … than 140,000 New Yorkers with developmental disabilities. Family Support Services (FSS) are designed to help families … audit report Oversight of Young Adult Institute Incs Family …

https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-follow

Mount Vernon City School District – Procurement of Natural Gas (2019M-91)

… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91

State Comptroller DiNapoli Releases School District Audits

… and concluded officials did not properly monitor and account for 70% of fixed assets reviewed totaling $546,527. …

https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-audits

DiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms

… New York cannot be overstated, both as an economic engine for their communities and an essential part of our food … includes an analysis of state programs and tax benefits for farmers. Among the Findings: New York has several … other categories. New York provides tax benefits for farms, saving farmers an estimated $254 million in …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farms