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DiNapoli: Localities Spending More to Address Climate Change Hazards
… in actual and anticipated spending on capital projects over a 10-year period, with about 55% of the total in … to climate-related hazards such as increased flooding and storm damage, according to a report released today by State … survey asked respondents to assess their actual spending over the prior five years and anticipated spending over the …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… Audit Finds Properties in Forest Protection Program That Dont Qualify …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesXIII.2 Overview – XIII. Employee Expense Reimbursement
… guide, as well as all relevant rules and regulations. Only State employees may be paid through the Statewide Financial … reimbursement must have been assigned a unique employee identification number through the payroll system. Requests for reimbursement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewInternal Control System Components
… Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a comprehensive system of internal … activities undertaken during the previous year. As the State’s chief fiscal officer, the Comptroller also has …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… the Department of Labor’s (Department) Unemployment Insurance System is secure, operating effectively, and … and efficient operations. Key Findings The Unemployment Insurance System data has not yet been classified as required … Security Policy, even though 80 of the 83 unemployment insurance applications in use by the Department have been …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… our audit report, New York State Health Insurance Program: Empire BlueCross BlueShield Selected Payments for Special … and school district employees, and their dependents. The Empire Plan (Plan) is the primary health benefits plan for … New York State Department of Civil Service contracts with Empire BlueCross BlueShield (Empire) to administer the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… Program: Empire BlueCross BlueShield Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Report … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The New York State Department of Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-throughUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… made in our initial audit report, United HealthCare Insurance Company of New York: Empire Plan Drug Rebate … made in our intl audit report United HealthCare Insurance Company of New York Empire …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followOversight of Construction Management Contracts
… Objective To determine if the Office of Parks, Recreation and Historic Preservation is adequately … through July 17, 2020. About the Program The Office of Parks, Recreation and Historic Preservation (Parks) is responsible for operating and maintaining the State …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsOversight of Residential Domestic Violence Programs (Follow-Up)
… of the Act, the Office of Children and Family Services (OCFS) created regulations to promote standards for the … and residential domestic violence (DV) programs. OCFS’ Division of Child Welfare and Community Services … of Prevention, Permanency and Program Support at the OCFS Central Office, which is tasked with the licensing and …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followOversight of Mental Health Education in Schools (Follow-Up)
… in our initial audit report, Oversight of Mental Health Education in Schools (Report 2020-S-63 ). About the Program As the steward of New York State’s education program, the State Education Department (Department) is charged with the general … in our initial audit report Oversight of Mental Health Education in Schools …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followElementary and Secondary Education – 2023 Financial Condition Report
… on the National Assessment for Education Progress (NAEP) math and reading tests in 2022. Eighth graders in New York matched national results in 2022 in math, and slightly outperformed the national result in …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationGASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right to use another entity’s … lessee by the end of the contract, and have no termination options. These should be reported as a financed purchase of … for office space. This lease has two four-year renewal options. If the agency decides it’s reasonably certain it …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… for 21 percent of operating revenues during the financial plan period, compared with 17 percent in 2014. The MTA’s current four-year financial plan extends through calendar year 2019. While the MTA … before the recession, despite gradual gains. Bridge and tunnel crossings have increased with job growth in New York …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… aquaculture (e.g., fish, clams). Since the start of its wine industry in 1973, Long Island has become one of the state’s main grape-growing and wine-producing regions. Most Long Islanders - 72 percent - …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… in writing to the procuring agency that the requisite certification has been made to DTF, or that the certification is not required to be filed, and that the certification is correct and complete. The certification to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationDiNapoli: Identity Theft Cases Surged in New York in 2020
… in 2020, which was 85 percent more than the previous year and more than four times the annual total from a decade … people, followed by Poughkeepsie-Newburgh-Middletown (315) and Rochester (303) metropolitan areas. “In the midst of the … consequences of stolen personal information is complicated and can take months of effort. Often the pain is really felt …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020Business Services Center Shared Services
… by 50 percent or more. Meeting these targets could help reduce interest paid by the State and expedite delivery of …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesRichburg-Wirt Fire District – Board Oversight (2025M-73)
… Use competitive bidding for the purchase of an off-road utility vehicle (UTV) for approximately $28,000 as required, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73IX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… an annual Assistance Listing Number (ALN) formerly the Catalog of Federal Domestic Assistance (CFDA), and periodic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amended