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Opinion 94-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the cost of the study is charged against the countys general fund or against the sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 92-44
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to fringe benefits pursuant to … Whether pursuant to General Municipal Law 207m the chief of police of a city who is the permanent fulltime head of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-44New York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… March 18, 2021 Edition Economy Four Out of Five Small Businesses in NY Continue to Report a Negative Overall … year since the onset of the COVID-19 pandemic, New York’s small businesses continue to suffer, even as the economy … and employment growth resumes. Seventy-eight percent of small businesses (with less than 500 employees) surveyed …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021Internal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls … manages the State’s military forces, which are composed of the New York Army National Guard, New York Air National … by NGB for expenses it incurs in operations and training of the State Army and Air National Guard. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, … The purpose of our audit was to evaluate the Companys financial operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Procurement Practices
… Objective To determine whether the State University of New York – University at Buffalo’s procurement and … funds are spent appropriately, are in the best interest of the State, and adequately safeguard against waste and … the Program The University at Buffalo (Buffalo) is one of the largest institutions within the State University of …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesImproper Episodic Payments to Home Health Providers (Follow-Up)
… the implementation status of the two recommendations made in our initial audit report, Improper Episodic Payments to … for health care services provided to Medicaid recipients in the home. EPS is based on 60-day episodes of care. CHHAs … December 13, 2015. Our audit identified $16.6 million in improper Medicaid payments to 95 CHHAs. About 93 percent …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… is not required over the other, it is considered a best practice – and will facilitate quicker transaction approval – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseNYS Common Retirement Fund Reports First Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the first quarter of the State Fiscal Year (SFY) 2020-21 was … The New York State Common Retirement Funds Fund estimated return in the first quarter of the State Fiscal Year SFY 202021 was …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-resultsCorporate Governance - Discrimination Proposal
Shareholders request the Board of Directors oversee the preparation of an annual public report describing and quantifying the effectiveness and outcomes of efforts by Chipotle Mexican Grill, Inc., (Chipotle) to prevent harassment and discrimination against its protected classes of employees.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/chipotle-discrimination.pdfState Agencies Bulletin No. 2296
… maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for the … 2025 for a combined maximum contribution limit of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure … for active participants turning ages 60, 61, 62, or 63 in the calendar year to either $10,000 or 50% more than the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025United HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the Department of Civil Service (Department) for all rebate revenue due under its … Determine if United HealthCare Insurance Company of NY credited Department of Civil Service for all rebate revenue due under its contract with …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesOpinion 94-6
… 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 -- Employment Contracts (tenant member of housing … Whether a tenant member of a public housing authority would have a conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Housing for Seniors
… oversee the awarding of senior housing units and a program assisting senior homeowners. Our audit covered the … including the Senior Affordable Rental Apartments Program (SARA Program), federal Section 202 Supportive Housing for the … oversee the awarding of senior housing units and a program assisting senior homeowners …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsState Agencies Bulletin No. 1836.1
… to be used to report and track overtime worked due to the COVID-19 health crisis. Affected Employees Employees working … Executive Agencies who work overtime due to events of the COVID-19 health crisis are affected. Background Pursuant to … must track expenditures of overtime worked related to COVID-19 preparation and response activities. To facilitate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… Objectives To determine whether residents of Mitchell-Lama developments supervised by Division of Housing and Community Renewal are provided safe and clean … This report solely addresses the existence and use of an unauthorized bank account by Sunnyside Manor’s …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellHomeowners Association, Inc.
… iTunes, the personal resume of the Homeowners President’s husband, and other personal files. We also found personal …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Brighter Choice Charter Middle School for Girls , … Patchogue-Medord Union Free School District . “In an era of limited resources and increased accountability, it’s … is not sufficiently detailed to determine how the delivery of services will be measured and the fee structure does not …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsNYS Common Retirement Fund Reports Second Quarter Results
… ending September 30, 2018, with an estimated value of $213.2 billion, according to New York State Comptroller Thomas P. … The Fund's estimated value reflects benefits of $5.6 billion paid out during the first half of the State Fiscal … The Fund’s audited value as of the March 31, 2018 close of its fiscal year was $207.4 billion. Its estimated …
https://www.osc.ny.gov/press/releases/2018/11/nys-common-retirement-fund-reports-second-quarter-resultsDiNapoli: Local Sales Tax Collections Increase by 3.6% in Third Quarter Over Last Year
… Several counties participated in the state’s “gas tax holiday” in the third quarter of 2022, which reduced the …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-local-sales-tax-collections-increase-3-point-6-percent-third-quarter-over-last-year