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Opinion 90-37
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of village … the greatest amount of revenue to the village. This is in reply to your letter concerning the proposed sale of … a public hearing prior to the sale. We assume the property in question is not parkland or other property which is …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 98-4
… Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY TREASURER -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-98-4MetroPlus Health Plan: COVID-19 Enrollment Trends
… our report: NYC Health + Hospitals Check-Up: The Impact of COVID-19 . Pandemic Impact on MetroPlus Health Plan Enrollment … February 2020 and June 2022, the period impacted by the COVID-19 pandemic (see Figure 1). FIGURE 1 – MetroPlus …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… sales tax collection growth across New York State slowed to 1.6 percent in the first six months of 2015 from 3 percent growth in 2014 and was considerably … average annual growth over the past 15 years, according to a report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015XIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Agencies can request this status or OSC can impose it. CLOSED - The grant has been officially closed by the cognizant state agency. Projects do not appear …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyPublic Officers – Membership and Enrollment
… Public officers are eligible for membership in NYSLRS. This … of whether individuals are elected or appointed as public officers. You must give them the opportunity to join NYSLRS. A public officer is a person either elected or appointed to a … Public officers elected or appointed to government positions …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersDiNapoli Seeks Information on Safety Measures Taken by Businesses Involved in Shipping Oil
… shipping petroleum. “Rail lines carry petroleum crude oil through communities large and small, across important … rail accidents resulting in catastrophic losses from oil spills pose serious risks for the public, the … involved to enter bankruptcy. The companies that owned the oil shipped on the train were ordered to contribute to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-seeks-information-safety-measures-taken-businesses-involved-shipping-oilImproper Payments to a Physical Therapist (Follow-Up)
… a wide range of health care services, including physical therapy services, to individuals who are economically … physical therapist who owned and operated Madison Physical Therapy located in Brooklyn, New York, billed Medicaid in … rendered by other clinicians working for Madison Physical Therapy. In our initial audit report, we made two …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followSelected Employee Travel Expenses
… to ensure that lodging expenses were within allowable rates in 24 instances, allowing a total of $2,258 to be spent in excess of federal per diem lodging rates. University officials also did not enforce …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Mission Statement and Performance Measures
… was created by the State Legislature in August 1992 to accept jurisdiction and control over the New York State Canal … and six of the 10 measures we reviewed were not accurately reported or were not transparent (did not fully disclose the … one measure to enhance efficiency and effectiveness does not define what percentage of budget growth is desired. …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresUnited HealthCare – Empire Plan Drug Rebate Revenue
… remitted all drug rebate revenue to the Department of Civil Service (Department) as required by the contract between United and the Department. The audit covered … remitted all drug rebate revenue to the Department of Civil Service as required by the contract between United …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueOversight of Residential Domestic Violence Programs (Follow-Up)
… of Residential Domestic Violence Programs (Report 2017-S-16 ). About the Program With the rates of homelessness on the rise, the plight of the homeless in New York State has been in the forefront of public attention. In … oversees six Regional Offices – Albany, Buffalo, New York City, Rochester, Spring Valley, and Syracuse – that …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followOversight of Homeless Shelters
… Objective To determine if the Office of Temporary and Disability Assistance (Office) … applicable laws, rules, and regulations. Our audit covered the period from July 1, 2016 through July 2, 2019. About the Program According to the U.S. Department of Housing and …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersAccounts Payable Advisory No. 37
… credit card charges within 30 days of the payment of the Citibank bill (see the Guide to Financial Operations (GFO), …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsCity of Amsterdam – Budget Review (B23-5-4)
… budget review amsterdam city …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4State Agencies Bulletin No. 1893
… Purpose The purpose of this bulletin is to describe new Time Entry Earnings Codes to be used to adjust overtime. Affected Employees Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… activities or determine whether all disbursements were for appropriate Department purposes. Furthermore, the … such as deposit slips or issue required receipts, for all deposited revenues totaling $225,198. Record 18 … in the accounting software. Obtain any Board approval for 24 disbursements totaling $113,194 or Board approval …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104CUNY Bulletin No. CU-190
… Date Immediately Background Pursuant to the Memorandum of Agreement between the City University of New York and the … Theatre Technician 018284 Theatre Technician Specialist Holiday Schedule Description CNY5 CUNY Theatre Tech Earnings Program Description NTI Annual Theatre Tech Lo …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-190-newly-established-bargaining-unit-iatse-local-one-andCaledonia Joint Fire District – Audit Follow-Up (2024M-102-F)
… purpose of our review was to assess the Caledonia Joint Fire District’s (District) progress, as of November 2025, in … our recommendations in the audit report Caledonia Joint Fire District – Board Oversight of Long-Term Planning … financial needs associated with constructing a new fire station and replacing old vehicles and equipment, or the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-fTown of Cato – Town Clerk/Tax Collector (2026M-34)
… public trust. Accurate and timely records are essential for establishing financial accountability and proper … and reported collections accurately and in a timely manner for the period reviewed, the former Clerk did not deposit and … the risk that collections could be lost, unaccounted for or misappropriated without detection. The former Clerk …
https://www.osc.ny.gov/local-government/audits/town/2026/07/10/town-cato-town-clerktax-collector-2026m-34