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Improper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66) 180-Day Response
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66-response.pdfNew York State Business Owners - EPI
As a previous analysis from the Office of the State Comptroller demonstrated, even as many small businesses shuttered their doors or struggled through the pandemic period, entrepreneurs continued to identify and pursue new opportunities and create new businesses.
https://www.osc.ny.gov/files/reports/pdf/new-york-state-business-owners.pdfState Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdfCybersecurity Risk Management – Part 1
This webinar will walk through key aspects of the risk management process, including defining what cybersecurity risk is and discussing information security models and internal and security controls that can be implemented to help mitigate those risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-risk-management-100224.pdfCapital Asset Management (2022-S-32) 180-Day Response
To determine whether the Office of General Services is adequately overseeing selected agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets and that they are properly reporting capital assets.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s32-response.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up) (2023-F-40) 30-Day Response
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f40-response.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66)
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66.pdfSales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdfOPWDD Procurement Card Transaction Examination
The objective of our examination was to determine if the PCard transactions within our scope period were appropriate and in compliance with the laws, rules, regulations, and guidelines governing the purchasing card program and State purchasing requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/opwdd-procurement-card-transactions-examination-final-report.pdfDiNapoli Report Highlights Local Government Reliance on Federal Aid
… safety, economic development, health, community services, culture and recreation, utilities and sanitation. To read … and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidOpinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary … Brooklyn Park Comr's v Armstrong , 45 NY 234; Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 NYS 2d 495, affd 45 … affd 39 AD2d 1000, 333 NYS2d 591, land was acquired by a city for park purposes under a 1946 deed containing a …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Opinion 90-54
… the eligible beneficiary defined as a surviving spouse who has not renounced survivorship rights in a separation …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 90-52
… -- Powers and Duties (publication of minutes of town board meeting); (publication of State Comptroller's report of … clerk is required to record in the minutes of a town board meeting the name of each member of the board who is present, … duty to record the names of other persons attending the meeting. A decision to publish the minutes of a town board …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 2007-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to supersede in village); (authority to establish fund for annual payments under ambulance services agreement) REAL … Whether a village may hold the proceeds of unneeded village real property sales to finance …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2007-7
… spent by the elected official to perform an official duty, but may not record blocks of time when an elected … contact at the grocery store or in the gym, whether at night or on the weekend. In each of these situations, the … official is actually called upon to perform an official duty, that time would be considered as part of the work day. …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 2008-3
… § 176 [21]; see e.g . , 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except as … NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, … concisely stating the purposes and effect thereof ( id .). The abstract must be prepared by the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 89-42
… term United States Treasury bills issued in book-entry form, which are registered in the name of the village, under … inscribed in the name of the municipal corporation or fire district , shall be purchased through, delivered to and held … Section 357.21 of the regulations contains provisions for registration of securities and provides, that, except in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 89-33
… Audit (necessity to pre-audit claims for compensation of village officers and employees) VILLAGE BOARD -- Powers and Duties (pre-audit of compensation paid to village officers and employees) VILLAGE LAW, §§5-524(2), (4), … Whether budgeted compensation for appointive village officers and employees may be paid without prior …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 92-22
… agreement for compensation for services to be rendered in relation to any matter before any agency of the municipality … that the practice does not involve services rendered in relation to any matter before any officer, body or other … the comptroller's private practice appears to have no relation to any action by or on behalf of the village. August …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 92-20
… a town may impose a license fee on concerts which take place during the running of a county fair on the fairgrounds. … also utilized as a speedway, and for concerts which take place on a regular basis during the summer. You state that … of exhibitions, performances or entertainments in any place within the town" (Town Law, §136[3]; see also Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-92-20