Search
CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… to Civil Service. Our initial audit report, issued on October 17, 2019, sought to determine whether CVS Health …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followLong-Term Care Ombudsman Program (Follow-Up)
… federal Older Americans Act of 1965 (Act), to be eligible for certain federal grants, each state is required to … administratively housed within the New York State Office for the Aging (NYSOFA). The Office’s mission is to serve as an advocate and resource for both older adults and persons with disabilities who live …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionHousing Preferences for Disabled Veterans (Follow-Up)
… included in our initial audit report, Housing Preference for Disabled Veterans (2010-S-42). Background In November 2007, the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/housing-preferences-disabled-veterans-followOpinion 91-12
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 90-61
… -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments) WATER SUPPLY AND DISTRIBUTION -- Water Supply Districts …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 96-10
… in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers … a capital reserve fund to finance all or part of the cost of, among other things, the acquisition of a type, or … item or items of equipment must set forth the estimated cost thereof and is subject to permissive referendum (General …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 96-1
… GENERAL MUNICIPAL LAW, §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are … 10% of the total assessed valuation of the town, the prior consent of the State Comptroller will be required for the … for the purchase of real property would not be subject to consent of the State Comptroller. You ask whether approval of …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 88-16
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Enforcement of Judgment (method of computing … the following example assumes an interest rate of 9% and does not take into account any poundage which is payable to …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Child and Dependent Care Credit
… our examination was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the Department of Taxation and Finance (Department) for tax year 2015 because the expenses claimed were not paid by …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditProcurement; Technical Cleanup Proposal
… (Peoples-Stokes) / S.5713-A (DeFrancisco) - The purpose of this proposed legislation is to increase the transparency, accountability, efficiency and flexibility of the procurement process and to make technical corrections … certain procurements. Memo Bill Text Status … The purpose of this proposed legislation is to increase the transparency …
https://www.osc.ny.gov/legislation/procurement-technical-cleanup-proposalOpinion 2007-5
… equipment into another capital reserve fund is not subject to permissive referendum requirements. You ask whether a … of equipment into another capital reserve fund is subject to permissive referendum requirements. General Municipal Law, … the governing boards of counties, among other entities, to establish capital reserve funds for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5State Agencies Bulletin No. 502
… Pay, using the Action/Reason, Leave Without Pay/ WPS (WC 60% Sup) . Note : It is vital that agencies report the … to work. The Action/Reason of Return from Leave/RPS (Rein WC 60% Sup) must be used. To assist agencies with reporting … the Reinstatement 4/1/86-6/30/92 Leave of Absence/ WSP (WC Sup) Return from Leave/ RSP (Rein WC Sup) 7/1/92-6/30/04 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationOpinion 90-10
Whether a town highway superintendent may remove trees posing a danger to users of town highways notwithstanding the objection of the towns conservation advisory council
https://www.osc.ny.gov/legal-opinions/opinion-90-10Opinion 90-23
… Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, §§6, 12; LOCAL … FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their constitutional debt …
https://www.osc.ny.gov/legal-opinions/opinion-90-23State Agencies Bulletin No. 1725
… Uniform Maintenance Allowance Affected Employees Employees in the Fire Protection Specialist title series at OFPC in the Division of Homeland Security and Emergency Services … The OFPC Uniform Allowance Side Letter contained in the 2017-2019 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1725-2018-2019-uniform-maintenance-allowance-employees-fire-protectionState Agencies Bulletin No. 1168
… Actions The minimum supported Internet Explorer (IE) browser version is IE7. Users that have an earlier version of IE must update their IE browsers to IE7 … browser, the minimum supported version is IE7. If you have an earlier IE version (such as IE6), the navigation to clear …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1168-peoplesoft-people-tools-upgrade-payservSecurity Over Critical Systems (Follow-Up)
… the purpose of regulating the flow of streams or rivers when required by public welfare, including public health and … objective of our initial audit, issued January 3, 2024, was to determine whether security over HRBRRD’s critical … data. Our audit covered the period from June 2023 through October 2023. Overall, we found HRBRRD demonstrated effort …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followTitle IV-E Foster Care – Federal Funding and New York
… City The City’s latest projections, released in January 2025, include $299 million in Title IV-E funding in FY 2025 and $295 million in FY 2026, all of which is allocated to the Administration for …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careState Comptroller DiNapoli Releases Municipal Audits
… Labor (NYSDOL) – Unemployment Insurance Payments to County Jail Inmates (2015M-278) NYSDOL does not have the necessary information to monitor county jail inmate populations effectively for inappropriate unemployment …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits