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Opinion 91-33
… paid into court received by a county treasurer pursuant to CPLR §2601 must be deposited in interest-bearing accounts. … in to court pursuant to Civil Practice Law and Rules ("CPLR"), §2601 be placed into an interest-bearing bank account … CPL, §520.15(1)(a) relating to cash bail and pursuant to CPLR, §2601 relating to moneys paid into court generally, the …
https://www.osc.ny.gov/legal-opinions/opinion-91-33List of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law
… L3 Domestic Partnership Enrollment PS425 Dual Annuitant SL Credit Election PS405 Excused Time Off Documentation FMLA … Insurance Deferral Election Form PS406.2 NYSHIP Sick Leave Credit PS410 Opt Out of NYSHIP PS409 Out of Title Overtime PEP Enrollment Schedule Change Sick Leave Credit Preservation PS410 Standby/Recall Sheet Statement of …
https://www.osc.ny.gov/help/foil/recordsDiNapoli: Fiscal Stress Remains Low Among Villages
… 10 villages and two cities in New York in some level of fiscal stress in 2017. The system evaluated all … each year, including the economic and demographic drivers of fiscal stress." DiNapoli's office evaluated 529 villages, … have a fiscal year ending on May 31. The most recent round of scoring also assessed the 17 cities in New York with …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… seven villages and three cities in New York in some level of fiscal stress in 2018. DiNapoli evaluated all non-calendar … public informed on the financial and demographic drivers of fiscal stress.” DiNapoli’s office evaluated 526 villages, … which has been in place since 2012, assesses levels of fiscal stress in local governments using financial …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdOpinion 88-32
… A town board may determine to place an advertisement in a newspaper for the purpose of informing the public of the … proper town expense to publish an advertisement in a local newspaper stating the name, phone number, address and office … clerk to place or cause to be placed an advertisement in a newspaper stating the clerk's name, office address, office …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 94-11
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases School Audits
… School District , New Rochelle City School District , Port Jefferson Union Free School District and the Portville … of operating deficits and low unassigned fund balance. Port Jefferson Union Free School District – Information … Central School District New Rochelle City School District Port Jefferson Union Free School District and the Portville …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… released the following statement on the passage of the final state budget: “After extended deliberation, the Governor and Legislature have finalized a state budget. Major policy changes in the budget that will be felt … released the following statement on the passage of the final state budget …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 93-18
… by a vote of at least sixty percent of the town board. You ask whether a town board is required to conduct a …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Read the Fine Print on Your New Gift Card
… new card, or an old one you recently found, helps to get a replacement card if it’s ever lost and also helps you recover … Card Accountability Responsibility and Disclosure Act of 2009, many types of retail gift cards sold after August 22, … to call and check the balance remaining on the card; and Replacement fees for lost or stolen gift cards. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… our initial audit report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving … in our initial audit report CVS Health Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilOversight of Juvenile Justice Facilities (Follow-Up)
… the Program The Office of Children and Family Services’ (OCFS) mission is to serve New York’s public by promoting the … our children, families, and communities. Toward this end, OCFS, through its Division of Juvenile Justice and … limited-secure facilities, and one non-secure facility. OCFS must ensure that these facilities are operated in good …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followPipeline Safety Oversight
… York’s pipelines transmit, gather, and distribute natural gas and hazardous liquids, including crude oil, refined petroleum products, and other highly volatile, … of Environmental Conservation: Collection and Use of Oil Spill Funds (2014-S-59) …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightExamination of Unemployment Insurance Benefits
… select 69,646 transactions for audit, including: (i) high risk payment requests DOL approved in 2015; and (ii) prior … in future payments that would have been made over the life of the claim had DOL not taken corrective action based … a modernized UI system and provide our Office with a report on the progress made to date and target dates for …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… In addition, the Department processes more than 6 million credit card transactions annually, totaling almost $700 … are in place to protect the vast amount of personal and credit card data stored in the Department’s systems, … Security Standards that govern the systems that process credit card transactions. Since January 2012, neither agency …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDual Employment
… and Community Supervision (DOCCS) employees who are dually employed at multiple correctional facilities or other State … payroll records show 90 DOCCS employees were concurrently employed by either more than one DOCCS facility or a DOCCS … channels between facilities that utilize dually employed or extra service staff, as well as with other …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Facility Planning Bureau Project Review (Follow-Up)
… the Program The State Education Department (Department) is responsible for the administration and enforcement of the … Fire Prevention and Building Code (Code) for all district construction projects, exclusive of New York City. The Code … its review of projects in a timely manner and, if not, what the impacts on school districts were. We also sought to …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… of Health (Department), provides a wide range of health care services to individuals who are economically disadvantaged and/or have special health care needs. New York’s Essential Plan (EP) provides health …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsOversight of Campus Foundations (Follow-Up)
… to contract with foundations, which are private, not-for-profit corporations, to support fundraising efforts, real … of SUNY’s System Administration (SSA). OUA is responsible for conducting periodic audits of the foundations, while UCO is responsible for ensuring the foundations have the required contracts with …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followThe 80/20 Housing Program (Follow-Up)
… initial audit report, The 80/20 Housing Program ( 2015-S-83 ). Background Homes and Community Renewal is an umbrella …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-follow