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Rockland County – Court and Trust Funds (2019M-45)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … Commissioner of Finance, County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… after the date their coverage ended; for example, action can be taken to disenroll a member on December 31, 2018, but …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesData Breach
… Legislative Program Legislative Session 2021-2022: Data Breach – Signed into law on December 22, 2021 as … to notify, within 24 hours following the discovery of a data breach or receiving notice of a data breach or network security breach, the chief information …
https://www.osc.ny.gov/legislation/data-breachOpinion 88-79
… of Article VIII, section 1 of the State Constitution. We express no opinion, however, as to the types of activities … that the arrangement is permissible under Federal law. We express no opinion, however, as to whether such an …
https://www.osc.ny.gov/legal-opinions/opinion-88-79DiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… Almost three million New York households are dealing with housing … and affordable housing. DiNapoli’s report examines three categories of housing insecurity: high housing costs; … Almost three million New York households are dealing with housing …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestOversight of the Nourish New York Program
… the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the … Further, food insecurity remains a reality for many New York residents. Nourish NY was developed as a temporary … to expand the State’s food supply network and markets for New York farm products while also providing greater access to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programOpinion 90-44
… exclusive of the cost or value of fringe benefits. This is in response to your inquiry concerning the notice of … whether the "compensation" referred to in section 5-508(3) is limited to salary or must also include the cost or value of fringe benefits. Section 5-508 of the Village Law is a part of article 5 of the Village Law, relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 90-46
… that bear on the issues discussed in the opinion. COUNTY CLERK -- Fees (refund by State of county's portion of index fees) FEES -- Court Fees (refund by State of county's portion of index fees) CIVIL PRACTICE LAW AND RULES, … Whether you may pay a $19700 refund to a county which amount reflects that portion $500 of each index …
https://www.osc.ny.gov/legal-opinions/opinion-90-46East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… District: Could have saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved … consider following the government travel reimbursement rates. When possible, District officials should use NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelTown of Holland - Real Property Tax Exemptions (2018M-232)
… reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling $2.5 million, on properties with …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Accounts Payable Advisory No. 53
… purchases from value-added resellers, applying credits and recording trade-in allowances. Reference: Guide to … (GFO), Chapter XI-A, Section 2 - Purchase Requisitions and Chapter XI-A, Section 3 - Purchase Orders Guidance: The … of the State Comptroller (OSC) has updated the policy and procedures for processing general purchase requisitions …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersOpinion 91-1
… Albany Area Builders v Town of Guilderland , 74 NY2d 372, 547 NYS2d 627; Jancyn v County of Suffolk , 71 NY2d 91, 524 …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Comptroller DiNapoli Releases Municipal Audits
… completed audits of the Town of Candor , the Town of Cornwall , the LaGrange Fire District and the … level of fund balance to maintain for each fund. Town of Cornwall – Financial Condition (Orange County) The board … office completed audits of the Town of Candor the Town of Cornwall the LaGrange Fire District and the …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsOpinion 89-13
… MUNICIPAL LAW, §103(6): A municipality may purchase surplus or second-hand equipment from another municipality of … in subdivision 6 of section 103. It provides as follows: Surplus and second-hand supplies, material or equipment may … be purchased without competitive bidding from the federal government, the state of New York or from any other political …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Controls Over Unclaimed Bottle Deposits
… Purpose The objectives of our performance audit were to determine whether the Department of Taxation and Finance (Department) is enforcing … initiator to collect a 5 cent deposit on containers of less than one gallon of many beverages sold in the State, … The objectives of our performance audit were to determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsUnified Court System Bulletin No. UCS-225
… Employees Judges, Justices and New York City County Clerks in Bargaining Unit 86 who meet the eligibility criteria … the state paid courts of the Unified Court System (UCS). In the Final Report on Judicial Compensation dated … Commission recommended that all NYS Judges receive phased-in salary increases over four fiscal years beginning April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-225-april-2016-salary-increase-judges-justices-and-new-york-cityComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire Department , … Fire Company , Village of Livonia , Plattekill #1 Fire District and the Town of Schroeppel . “In today’s fiscal … spent appropriately and effectively.” Clark Mills Fire District – Controls Over Financial Activities (Oneida County) …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… during the pandemic provided critical financial support to New York City Health and Hospitals (H+H), but reliable … and timely payments from all government sources is needed to keep the largest municipal health system in the country in … during the pandemic provided critical financial support to New York City Health and Hospitals but reliable funding …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careBenefits Advisement Services for Individuals With Disabilities Seeking Employment
… housing assistance, as suggested in the Report. Since WINR is only available to individuals working with an employment …
https://www.osc.ny.gov/state-agencies/audits/2021/07/20/benefits-advisement-services-individuals-disabilities-seeking-employmentCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Remitted to the Department of Civil Service (Report 2018-S-50 ). About the Program The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow