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DiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… and inspection of 561 state and local correctional facilities and jails across New York is not tracking or … complaints that may indicate problematic trends at those facilities, according to an audit released today by State … proposal to improve the safety of New York's correctional facilities." DiNapoli's auditors found that the commission, …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsRetirement Estimates – Divorce and Your Benefits
… ask for the present or accrued value of the benefits due to a member at retirement. Upon the member’s written request to NYSLRS’ Equitable Distribution Estimates Unit, NYSLRS will … the divorce action in the estimate request, and submit it to: NYSLRS Equitable Distribution Estimates Unit 110 State …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesOpinion 88-39
… including felonies, subject to divestiture by the superior courts and their grand juries (CPL, §10.30; People v … the court is divested of its jurisdiction by action of a superior court or its grand jury (CPL, §10.30). If the … pertinent documents are transmitted to and received by the superior court (CPL, §180.30). Similarly, if the hearing is …
https://www.osc.ny.gov/legal-opinions/opinion-88-39DiNapoli: Molson Coors Agrees to Disclose Political Spending
… The New York State Common Retirement Fund (Fund) has reached an … to comprehensively disclose its political spending, New York State Comptroller Thomas P. DiNapoli, trustee of the … Bank of America Corp., Delta Airlines and PepsiCo Inc. New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingMedicaid Program – Medicaid Claims Processing Activity October 1, 2016 Through March 31, 2017
… home health care providers; $404,227 in overpayments for dental anesthesia claims that were reimbursed excessive … claims; and $274,390 in overpayments for other inpatient, clinic, and durable medical equipment claims. By the end of …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2016-through-march-31-2017Accountability for Traffic Ticket Surcharges
… high-volume non-criminal cases from the court system and free the courts to concentrate instead on the more serious …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesOpinion 92-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (necessity to address only a single subject) -- Terms of Office (single local law may increase terms of several … Whether a town in a county not having a board of supervisors may by the adoption of a single local law …
https://www.osc.ny.gov/legal-opinions/opinion-92-13West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… include the appropriate supporting documentation. Audit all payments to ensure they are District obligations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mOpinion 96 - 14
… COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- … and Sales (community college purchasing from hardware store owned by college trustee) EDUCATION LAW, §6304(6); … year, the college purchases supplies from a hardware store owned by the trustee and the sum of the purchases plus …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 93-27
… the villages within the town all elect to receive their shares of county sales tax in cash, the town may not use its … all villages within the town have elected to receive their shares of county sales tax in cash. Tax Law, §1262(c), as … and all villages within the town elect to receive their shares of county sales tax in cash, the town shall apply its …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 97-17
… of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties … to establish financial disclosure requirements for city and county public library) LIBRARIES -- Public Library … Whether a county may require trustees of a city and county public library to complete and file an annual …
https://www.osc.ny.gov/legal-opinions/opinion-97-17DiNapoli Releases Report on Pre-Pandemic Migration Trends
… An analysis of state personal income tax (PIT) filers from 2015 through 2019 reveals New York state resident taxpayers grew at a slower rate than … An analysis of state personal income tax PIT filers from 2015 through 2019 reveals New York …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsOpinion 2004-9
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … programs pursuant to agreements under Public Health Law) GENERAL MUNICIPAL LAW §103(8); PUBLIC HEALTH LAW §2803-a: Purchases by a county on behalf of a "municipal hospital" or for a county nutrition …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 92-32
… The town, by local law, may authorize the purchase price to be paid to the town on an installment basis, secured … significant structure which should be preserved as an historic site. The town, however, does not wish to hold title to the depot for historic preservation purposes. The town has contacted an …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Selected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties (2019-S-9)
To determine whether the Port Authority of New York and New Jersey collected all revenues due and identified revenue enhancement opportunities and whether …
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s9.pdfComptroller’s Fiscal Update: Review of the SFY 2013-14 Executive Budget Amendments and Impact of Federal Sequestration, March 2013
On February 21, the Executive submitted final amendments to the proposed budget, to supplement the 21-day amendments previously released.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-amendments-2013-14.pdfCollection and Use of the Motor Vehicle Law Enforcement Fee (2012-S-2), Department of Financial Services 90-Day Response
To determine whether the Department of Financial Services (Department) has collected, accounted for and distributed all Fee revenue
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s2-DFS-response.pdfReview of a sample high-risk PCard transactions and travel expenses for the State University of New York Maritime College
We examined Procurement Card Expenses related to one cardholder for the time period of January 1, 2017 through September 30, 2017. We also examined travel expen
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-06-07.pdfCVS Caremark: Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service (2023-S-42)
To determine if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s42.pdfAccess Controls and Vulnerability Management
… Objective To determine whether Hudson River Valley Greenway’s (HRVG) access controls and … historic, cultural and recreational resources of the Hudson River Valley while continuing to emphasize economic … consistent with the tradition of municipal home rule. The Hudson River Valley Greenway Act, signed into law on December …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-management