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Opinion 92-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … Firemen's Benevolent Association (use of tax moneys to pay debts incurred in the operation of a volunteer's … Association may expend foreign fire insurance tax moneys to pay debts incurred in the operation of volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 93-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by another town officer. Such a local law would be subject to mandatory referendum in the case of an elective receiver. … officer on checks transferring moneys from the receiver of taxes account to another account …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 95-1
… or statutory amendments that bear on the issues discussed in the opinion. COMMUNITY DEVELOPMENT AGENCIES -- Officers … city is responsible for paying the cost of these benefits in the event the agency has insufficient funds to cover the … grant of the authority, it is our opinion that the city, in its discretion, could determine to provide city funds to …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Press Conference on the Flushing Snapshot Report
… DiNapoli will hold a socially distanced press conference to discuss his report on the economic health of the greater … of the event is available below. Select the play icon to start. Follow us on Instagram , Facebook and Twitter for … on both a public health and economic level in part due to targeted federal relief programs and high vaccination …
https://www.osc.ny.gov/events/flushing-snapshotUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… Devastating job losses caused by the COVID-19 pandemic led to a record number of unemployment insurance (UI) claims in New York and other … report , New York’s UI fund did not have sufficient funds to pay the surging claims, and began to borrow from the … Devastating job losses caused by the COVID19 pandemic led to a record number of unemployment insurance UI claims in New …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… All capital assets including infrastructure, subject to defined levels of materiality, are included in the State’s government-wide … 34. These assets are reported in a very similar manner to capital assets in a commercial accounting environment and … All capital assets including infrastructure subject to defined levels of materiality are included in the States …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingContract #C001203 – Senior Java Architect
… Discretionary Contract Issued by the Office of the State Comptroller Issued June 24, 2025 The Office of the State Comptroller (“OSC”) is seeking a Senior Java Architect to work on OSC’s Electronic Document Submission System … The Office of the State Comptroller OSC is seeking a Senior Java …
https://www.osc.ny.gov/procurement/contract-c001203State Agencies Bulletin No. 2090
… Purpose The purpose of this bulletin is to notify agencies the pensionable overtime earnings limit … year 2023 is $19,729.00. Affected Employees Tier 6 members of ERS Plan Type 87 are affected. Background In accordance … The purpose of this bulletin is to notify agencies the pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2090-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2023State Agencies Bulletin No. 2171
… instructions for processing the 2023 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees: Employees in the … units who have opted to participate in the Over40 Comp Time II program are affected: Administrative Services … permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of the program . The Office …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2171-2023-csea-and-pef-over40-comp-time-ii-cash-outTax Check-off Funds
… Signed into law on November 20, 2015 as Chapter 453 of the Laws of 2015 – A.7419 (Farrell) / S.5492 (Marcellino) – … monies are deposited and requires annual reports relating to the use of such monies. Memo Bill Text Status … monies are deposited and requires annual reports relating to the use of such monies …
https://www.osc.ny.gov/legislation/tax-check-off-fundsMedgar Evers College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) officials … President of Finance and Administration at each college to ensure that each bank account complies with University … To determine whether the City University of New Yorks CUNY …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsMedicaid Program – Optimizing Medicaid Drug Rebates
… Purpose To determine whether the Department of Health (Department) is … Medicaid prescription costs. Since January 1991, the State of New York has been able to recover a portion of the … Determine whether the Department of Health is maximizing revenues from Medicaid drug rebates …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesSelected Procurement and Contracting Practices
… Purpose To determine if the State University of New York’s (SUNY) internal controls over procurement … System Administration generally allows campuses to operate their procurement functions autonomously, but has … To determine if the State University of New Yorks SUNY …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesControls Over Cash Advance Accounts
… Purpose To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) needs … allowances. As of March 31, 2012, Parks was authorized to have 14 advance accounts with a total value of $436,090, … To determine whether the Office of Parks Recreation and …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsChild Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ (Office) child care … through May 9, 2014. Background The Office's mission is to promote the well-being and safety of the State's children, … To determine if the Office of Children and Family Services …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionSubway Wait Assessment
… Purpose To determine whether New York City Transit (Transit) provides passengers service on all of its lines that meets its minimum service frequency … structure, and other factors; and where Transit fails to meet the wait assessment, whether it determines the causes …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2016 … To determine whether the Department of Healths eMedNY system …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016Opinion 2011-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … corporations) -- Powers and Duties (hiring employees to serve as staff of not-for-profit corporations) GENERAL … (17): An industrial development agency lacks authority to hire employees and assign them to serve as the staff of …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Artificial Intelligence Governance
… Objective To assess New York City’s progress in establishing an … governance structure over the development and use of artificial intelligence (AI) tools and systems. The audit … transportation, and government, enabling entities to operate more intelligently, more productively, and more …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceNew York Youth Jobs Program
… Purpose To determine if the Department of Labor (Labor) is ensuring that employers meet New York … Program and the Urban Youth Jobs Program, is intended to create jobs and spur economic growth in the State by … To determine if the Department of Labor is ensuring that …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-program