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Opinion 88-8
… of a corporation of which he or she is an officer, director or employee, or a stockholder (General Municipal … or material benefit as a result of the contract or is a director of the corporation (General Municipal Law, §800[3]). …
https://www.osc.ny.gov/legal-opinions/opinion-88-8State Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… The state collected $153.3 billion in State Fiscal Year (SFY) 2015-16, an increase of 2.8 percent from a year earlier, and ended …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesDiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… over $230,000 from an elderly victim. “Forcing an elderly man to live in squalor in order to take advantage of him and … that the defendants allegedly made more than $230,000 in cash withdrawals from the victim’s accounts. In addition to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerDiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… found performance bonuses or gratuities were awarded to property management staff even in situations where hazardous … managing agents maintain the developments to preserve the property and protect residents’ health and safety by ensuring …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexesVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … AFR was for the fiscal year ending May 31, 2022, filed on July 18, 2024; 717 days after the due date. Report the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … records and reports, as required by New York State Village Law (Village Law) Section 4-408. The 2018-19 fiscal year was … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure the past four fiscal … for review. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … records and reports as required by New York State Village Law (Village Law) Section 4-408. The last completed audit was … required by GML Section 30 and Village Law Section 4-408. In addition, there was no evidence the Board reviewed and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure the … was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or Report the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure the AFR was prepared … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Comptroller's NYS Common Retirement Fund Responsibilities
… doing business with the Fund. Provided a leading voice in getting the Securities and Exchange Commission to impose …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesState Agencies Bulletin No. 2322
… inform agencies of OSC’s automatic processing of the April 2025 increases to Location Pay and Location Mid-Hudson pay, Facility Security Pay, Hazardous … identify a complete list of earnings. Questions: Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… unable to account for all the DME purchased, with credit card transactions an issue. Looking at a sample of nine credit card purchases, auditors found DOH could not provide proof of …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringAdditional Service Credit for Sick Leave (Section 41[j]) – State Correction Officers and Security Hospital Treatment Assistants Plan
… Security Hospital Treatment Asst Plan ERS Tiers 3 5 and 6 Article 14CO Additional Service for Sick Leave Section …
https://www.osc.ny.gov/retirement/publications/1526/additional-service-credit-sick-leave-section-41jCVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1) 180-Day Response
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1-response1.pdfCity of Long Beach – Budget Review (B24-7-4)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/long-beach-city-b24-7-4.pdfSewanhaka Central High School District - Information Technology Contingency Planning (2023M-12)
Determine whether Sewanhaka Central High School District (District) officials developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sewanhaka-central-high-school-district-2023-12.pdfCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1)
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1.pdf