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Controls Over Unclaimed Bottle Deposits
… many beverages sold in the State, such as soft drinks and beer. Consumers may then return their empty beverage …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsOversight of Weights and Measures Programs
… for accuracy at least annually. Such devices include gas pumps and vehicle and grocery scales. Gasoline and diesel … from about 140 terminals and sold from about 4,800 retail stations statewide. Key Findings We found systemic issues …
https://www.osc.ny.gov/state-agencies/audits/2017/12/01/oversight-weights-and-measures-programsHomeless Housing and Assistance Program – Project Selection and Maintenance
… Purpose To determine if the Homeless Housing and Assistance Program (HHAP) is selecting feasible projects … to provide permanent supportive housing to the homeless and if HHAP projects are being properly maintained. This … September 14, 2018. Background The Homeless Housing and Assistance Corporation (HHAC) was established on June 8, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceSUNY Bulletin No. SU-265
… Payments. Effective Date(s) Payments that include both the Fall and Spring semesters may be made beginning in … Period 18L, paychecks dated 12/26/2018. Payments for the Fall semester only may be made beginning in Administration … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-265-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2018Oversight of Public Water Systems
… provided they are at least as stringent as the EPA’s. In New York, the Department oversees the delivery of drinking …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsDiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
… of the Budget (DOB) projections, released in February 2019. “After months of concern over lower-than-expected tax …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19Medicaid Drug Rebate Program Under Managed Care (Follow-Up)
… Purpose To determine the implementation status of the 12 recommendations made in our initial audit report, … The State’s Medicaid program provides a wide range of health care services to individuals who are economically … January 1991, New York has been able to recover a portion of the Medicaid prescription drug costs by requesting rebates …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followFred S. Keller School – Compliance With the Reimbursable Cost Manual
… FSK’s Board of Directors that pertain to related-party business transactions. For example, three members of FSK’s … fourmember Board of Directors had significant, material business transactions with FSK. We concluded that … Compliance With the Reimbursable Cost Manual (2015-S-45) Center for Disability Services: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are three to four years of age. For purposes of this report, these programs are collectively referred to … Among the ineligible costs identified were: $116,508 in retirement plan payments for certain ERCDC employees that …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualDiNapoli Releases July State Cash Report
… adjustments,” DiNapoli said. “We still have eight months left in the fiscal year, and the state must be prepared to … Thruway Authority, will instead be made in SFY 2017-18. Total receipts, including miscellaneous and federal receipts, … in settlement revenues and lower estimated PIT payments. Total receipts of $47.9 billion were $108 million DOB’s …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-releases-july-state-cash-reportCompliance With Outcome Reporting Requirements
… and regulatory requirements to report on the outcomes of its programs and initiatives, and whether the resulting … prevent economic stagnation, encourage the creation of new job opportunities, increase revenues to the State and … local economies. ESD administers the allocation of hundreds of millions of dollars in grants, loans, and …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … school year, Gingerbread served about 145 students. The New York City Department of Education (DoE) refers students to …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualCity of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Opinion 89-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Compensation (additional compensation for the board of assessment review for extra meeting) REAL PROPERTY TAX … Whether a town is required to pay the members of its board of assessment review compensation in excess of …
https://www.osc.ny.gov/legal-opinions/opinion-89-7State Agencies Bulletin No. 492
… Background Several, but not all, bargaining units in the New York State Payroll System have settled their contracts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/492-recalculation-salaries-employees-who-have-moved-between-bargaining-unitsOpinion 89-30
… or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Gasoline (authority to … under a town contract to the private organization for use in the private organization's bus. You ask whether a … to provide gasoline to the private organization for use in the organization's bus. The bus is used to provide …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 94-31
… article 14 of the Civil Service Law (§200, et seq.; the "Taylor Law"). It is well-established that, pursuant to this …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Lois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. The Center is reimbursed for preschool special … reported costs must comply with the requirements of the RCM as well as the Consolidated Fiscal Reporting and … $172,460 in personal service costs, which consisted of $164,502 of offsetting revenue that was not included in …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualOpinion 2001-10
… and examine witnesses, including generally pursuant to subpoena, in respect to the claim (Town Law §119). …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10CVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… the period from January 2019 through December 2023. About the Program The New York State Health Insurance Program … public sector health insurance programs. NYSHIP covers about 1.2 million active and retired State, participating … During the audit period, CVS Caremark recovered or saved about $63.1 million as a result of the audits conducted. Key …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-program