Search
Opinion 89-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Law, §806[1]). Also, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 91-49
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … by private sale, to either the adjoining owner or another party and, if so, whether the sale may be approved by … Nassua County , 58 AD2d 591, 395 NYS2d 494). There is no case law so construing Highway Law, §118-a (or companion …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 88-67
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor …
https://www.osc.ny.gov/legal-opinions/opinion-88-67New York State Health Insurance Program: Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up) (2021-F-17) DCS 30-Day Response
To assess the extent of implementation of the five recommendations included in our initial audit report, Payments by Empire BlueCross for Hospital Services for Ineligible Members (Report 2019-S-32).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f17-response2.pdfCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up) (2022-F-1)
To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Report 2019-S-54).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f1.pdfData Sources – 2021 Financial Condition Report
… Center for the Study of Education Policy, Illinois State University City of New York Department of Correction … Service National Association of State Budget Officers NYC Office of Management and Budget NYS Department of Agriculture and Markets NYS Department of …
https://www.osc.ny.gov/reports/finance/2021-fcr/data-sourcesData Sources – 2022 Financial Condition Report
… Center for the Study of Education Policy, Illinois State University City … NYS Division of Criminal Justice Services NYS Division of the Budget NYS Education Department NYS Higher Education … Disability Assistance NYS Unified Court System Office of the New York State Comptroller Public Authorities Reporting …
https://www.osc.ny.gov/reports/finance/2022-fcr/data-sources2023 Financial Condition Report – 2023 Financial Condition Report
… Despite significant uncertainty caused by inflation and other factors, State Fiscal Year (SFY) 2022-23 reflected continuing recovery from COVID-19 and economic growth. In this environment, State policymakers increased support for schools, health care and other programs. At the same time, new risks to financial …
https://www.osc.ny.gov/reports/finance/2023-fcrUnified Court System Bulletin No. UCS-160
… April 1, 2010, Location Pay ( LOC ) for employees in NYC, Rockland, Westchester, Nassau and Suffolk counties is … Salary Deferral OSC will insert a row with the Reason code CSD (Courts Salary Deferral) which will be used to identify … rate or reduced due to the Salary Deferral legislation. A CSD row will be inserted as follows: If an employee holds a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-160-april-2010-general-salary-and-location-pay-increases-employeesSeeking Competition in Procurement
The Office of the State Comptroller's Legal Division will discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-in-procurement-062223.pdfSeeking Competition in Procurement
The Office of the State Comptroller's Legal Division will discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-procurement-062624.pdfBroadband Availability, Access and Affordability in New York City
The shift to work and schooling from home during the height of the COVID-19 pandemic highlighted high-speed internet access as a household necessity countrywide, as well as across New York State.
https://www.osc.ny.gov/files/reports/pdf/report-20-2025.pdfOversight of the Educational Opportunity Program (2024-S-2)
To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24s2.pdfOversight of Career and Technical Education Programs in New York State Schools
… Objectives To determine whether current State Education Department (Department) career and technical … Program CTE prepares students to succeed in future careers by introducing them to workplace competencies and providing …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsEssential Plan – Federal Funding and New York
… New York is one of three states to have a “basic health plan,” as authorized by the Affordable Care Act ; in New York, this is known as the Essential Plan (EP). The EP provides health insurance to individuals …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… at a discount and distributes the vaccines to state health departments and certain local and territorial …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesCity of Lockport -- Budget Review (B18-1-10)
… to submit to the State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during … 15.7 percent, 31.7 percent, 21.6 percent, and 27.1 percent, respectively, of the following year’s budgeted …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Central Office – Controls Over Bank Accounts
… York’s (CUNY) Central Office adequately ensured that all bank accounts were authorized and only used for appropriate … and transactions. The audit covers CUNY Central Office bank accounts for the period January 1, 2013 through July 13, … requires the University Controller to ensure that each bank account complies with University policies and …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsCity of Lockport - Budget Review (B19-1-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … in the proposed budget appear reasonable. The City did not appropriate any fund balance as a financing source in the …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Oversight of Homeless Shelters
To determine if the Office of Temporary and Disability Assistance Office adequately oversees homeless shelters to ensure they are operating in compliance
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-shelters