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List of Villages and Cities in Fiscal Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 2/29/2024) from annual financial reports submitted by local governments to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-stressed.pdfOversight of the Educational Opportunity Program (2024-S-2)
To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24s2.pdfBroadband Availability, Access and Affordability in New York City
The shift to work and schooling from home during the height of the COVID-19 pandemic highlighted high-speed internet access as a household necessity countrywide, as well as across New York State.
https://www.osc.ny.gov/files/reports/pdf/report-20-2025.pdfSeeking Competition in Procurement
The Office of the State Comptroller's Legal Division will discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-procurement-062624.pdfResources and Responsibilities: New York State’s Environmental Funding
On the founding Earth Day just over 50 years ago, New York State created the Department of Environmental Conservation (DEC) to ensure protection of our natural resources for generations to come.
XVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Pursuant to Article 4, Section 40, Paragraph 3 of the State Finance Law, Vouchers and Expense Reports should not be … 30th* *If these dates fall on a non-business day, see the State Agencies Events and Deadlines calendar for more … Pursuant to Article 4 Section 40 Paragraph 3 of the State Finance Law Vouchers and Expense Reports should not be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsOversight of Select High-Technology Projects (Follow-Up)
… Projects (Report 2017-S-60 ). About the Program Empire State Development (ESD) is the chief agency responsible for … are highly valued targets of economic development due to a belief that they will yield higher rates of growth, generate …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… mandates included in these statutes, which direct the State Comptroller and the Chair of the Board to ascertain the … The primary responsibility of the Board is to ensure that employees who are unable to work due to injury or … Self-Insurers (WCL Section 50(5)) assessment, resulting in a net underassessment of $1,124,833. These errors were …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31Infrastructure Inspection and Maintenance (Follow-Up)
… issued on May 26, 2015, examined whether the New York State Canal Corporation’s (Corporation) inspection scheduling procedures ensure that all high- and intermediate-importance structures were … structures, it had not performed biannual inspections of a significant number of them – some over many years, some not …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… through December 31, 2019. About the Program The New York State Health Insurance Program (NYSHIP), administered by the … by health care providers. Medical/surgical benefits cover a range of services, including acupuncture. United defines … and more than $48 million for acupuncture-related services that occurred during the same visit as the acupuncture …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesEfforts to Collect Delinquent Taxes (Follow-Up)
… is to efficiently collect tax revenues in support of State services and programs while acting with integrity and fairness in administering State tax laws. When a tax debt has been billed and the taxpayer has exhausted all … delinquent individual and business taxpayers. We found that, for a significant number of the delinquent tax …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… If you need to correct a member’s salary (earnings) or days worked, you should … an adjustment report using Retirement Online ( here is a sample adjustment report file ). Do not send payments with … Overpayments If you need to make an adjustment that will result in zero days worked for the member, you must …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsOpinion 88-77
… express or implied * * *" (General Municipal Law, §800[2]). "Interest" is defined in section 800(3) as a "direct or … J. Sisca, Esq., Attorney at Law Port Chester-Rye Union Free School District …
https://www.osc.ny.gov/legal-opinions/opinion-88-77CUNY Bulletin No. CU-704
… York (CUNY) agencies of the implementation of the New York State Paid Family Leave. Affected Employees As of March 11, … CE Background In 2016 the Governor signed into law a comprehensive Paid Family Leave policy. The law provides … York State Department of Financial Services has announced that the 2021 premium rate and the maximum weekly employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveOpinion 89-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC … AND EMPLOYEES -- Retirement Benefits (authority of a school district to purchase insurance to provide benefits …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Physical Accessibility to Programs and Services (2025-MS-1)
… individuals with disabilities from participating in basic civic activities like voting, attending governing board and … local government’s programs and services and have physical access to the facilities where those programs and services … to programs and services at selected buildings, including access to department offices, public meeting spaces and …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… The asset is tangible in nature, complete and is not a component part of another item. The asset is used in the operation of the State's activities. The asset has a useful life of two years or more and provides a reasonable benefit throughout that period. The individual asset is of significant value …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… 2019 through December 2022. About the Program The New York State Health Insurance Program (NYSHIP), administered by the … generated by Empire Plan commercial claims and found that CVS Caremark did not always invoice drug manufacturers … collected from the drug manufacturers, and remitted in a timely manner to Civil Service. …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To determine the extent of implementation of the six … CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2018-S-50 ). About … To determine the extent of implementation of the six …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… through December 31, 2019. About the Program The New York State Health Insurance Program (NYSHIP), administered by the … prescription drug coverage under Empire Plan Medicare Rx, a Medicare Part D Prescription Drug Plan with expanded … revenue generated by Empire Plan Medicare Rx and found that CVS Health did not always invoice drug manufacturers for …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civil