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Effectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has … each agency. The audit covers the period January 22, 2015 to March 30, 2016. Background The Office of Information … and Enterprise Identification and Access Management) can best be considered “underway.” As of the conclusion of our …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationLocal Government – 2023 Financial Condition Report
… property tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes accounted for $38.1 billion, or 42.1 percent, of total revenue ($90.5 billion) for local governments outside of New York City. School …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentState Comptroller DiNapoli Releases Audits
… New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (2020-S-17) From … members were not eligible. Further, Civil Service paid CVS Health $170,359 in administrative fees for processing …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in April
… Inc. for bridge rehabilitation on Cochecton Dam Road in Sullivan County. $3.3 million with Binghamton Road … tax credits. Department of Civil Service $293 million to CVS Caremark to provide pharmacy benefit services for the Empire, Excelsior and …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilComptroller DiNapoli Releases State Audits
… P. DiNapoli announced today the following audits have been issued: Department of Agriculture and Markets: Food Safety Monitoring (2015-F-10) An audit report issued in January 2014 found the department was unable to … Admissions (Follow-Up) (2015-F-12) An initial audit report issued in July 2013 identified $7.8 million in Medicaid …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School Audits
… County) The district has overestimated appropriations for payroll, health insurance, retirement, debt and utilities … that funded recurring expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15 fiscal … government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 89-63
… from the payment of court filing fees. This is in reply to your inquiry asking whether a municipal housing authority … shall be exempt from the payment of (a) any taxes or fees to the state or any subdivision thereof and (b) any fees to any subdivision thereof, except where it is provided by or …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 88-63
… -- Auxiliary Police (use of moneys received as gift for unit established for village) MCKINNEY'S UNCONSOLIDATED LAWS, … gift to defray the costs of operating an auxiliary police unit established to serve a village are held by the county … that moneys received as donations for the auxiliary police unit of a village within the county have been held by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Higher Education – 2022 Financial Condition Report
… year (AY) 2021-22, New York State public and private higher education institutions had 794,701 full-time and 340,884 … by 10.5 percent compared to 2011-12. The State has a higher proportion of private college attendance than most …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… political spending,” DiNapoli said. “We expect H&R Block to do the right thing and respond to this majority vote in support of our proposal by adopting … policy. Without disclosure shareholders have no way to evaluate whether their investment dollars are being spent …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… disburse, record and report a fire department’s funds to ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged reputation and jeopardize … President) and a new Treasurer (current Treasurer) to fill the vacancy. These changes followed the former …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… for. If not properly managed, unauthorized access to fuel could occur and remain undetected. During the audit … the readings 235 times. This information is needed to effectively monitor fuel. Reconcile fuel records to ensure that fuel was accounted for. Had the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringState Comptroller DiNapoli Releases Audits
… Education Audit Initiative): Life Skills Home Training Tutorial Program for Preschoolers Inc. – Compliance With the …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… goods and services or made purchases that were not in the best interest of taxpayers. For example, of the 195 water … totaling approximately $30,000 lacked documentation to support the goods and services procured were only … and air-conditioned enclosure purchases were not in the best interest of taxpayers and resulted in $32,000 of …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-12
… invest funds with a State or federally chartered savings bank) MUNICIPAL FUNDS -- Deposits and Investments (authority … or invest with a State or federally chartered savings bank) GENERAL MUNICIPAL LAW, §§10, 11; BANKING LAW, §2: The term "bank" as used in General Municipal Law, §§10 and 11 does not …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Medicaid – Federal Funding and New York
… OSC analysis FIGURE 2 – Medicaid Revenue by Department FY 2026 Preliminary Budget (in millions) Department FY 2025 FY … in FY 2024, see OSC’s report . During the 2023-24 school year, approximately 308,000 related service encounters … expenses. The State caps the local share of Medicaid at calendar year 2015 levels, which is estimated to provide …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycSmall Businesses and the Economic Recovery: Work in Progress
… improvements in several sectors, and applications for new businesses are surging, which bodes well for the economic recovery. Funding from State grant programs … significantly and is now the lowest among the sectors, at 26 percent in October 2021. The shares of small businesses in …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… than 368,000 refunds totaling $386.9 million are expected to be paid in the coming days. “Millions of honest New Yorkers are rushing to file their tax returns. My office is watching for those who would con the system to steal the public’s money. Whether these scams are new or …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… the SHARE SetID, which means all agencies will be able to access the complete list of Department codes in the SFS. … is seven numeric characters in length. Ranges are assigned to agencies/entities to keep the values unique across the State. Each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… All Domestic Relations Orders (DROs) are subject to review and acceptance by the NYSLRS Matrimonial … proposal. When completing the DRO template, please be sure to fill in all required fields, as indicated by an asterisk … DRO proposal to NYSLRS. Please Note: This form works best with JavaScript enabled. For assistance in enabling …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-template