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East Ramapo Central School District – Financial Condition (2013M-141)
… the sale was delayed due to a lawsuit filed with the State Education Department (SED). Unless these budgetary and … revenue and expenditures estimates and reduce reliance on one-time revenues to finance recurring expenditures as …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Village of Endicott – Budget Review (B4-14-7)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Town of Berne – Board Oversight (2021M-77)
… operations and exceeded its authority under New York State Town Law (Town Law) by authorizing the Supervisor to … corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… public benefit corporation created under New York State General Municipal Law. The IDA is governed by a … all TCIDA’s administrative and financial services based on a memorandum of understanding between the two entities. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardMonticello Joint Fire District – Fiscal Operations (2017M-80)
… Joint Fire District is a district corporation of the State, distinct and separate from the Town of Thompson and … reconciliations, bank statements or canceled check images on a monthly basis are performed. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Introduction – Travel and Conference Expense Management
… inadequate travel policies, including a lack of guidance on the types of expenses typically reimbursable and general … governments and school districts. 1 Office of the New York State Comptroller audit reports are available at: www.osc.state.ny.us/local-government/audits …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionLockport City School District - Procurement (2021M-198)
… and services were procured in accordance with the New York State General Municipal Law (GML) or the District’s … with our recommendations. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up) 30-Day Response
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-response.pdfProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center (2015-S-80), 90-Day Response
The objective of our audit was to determine whether the Department is providing sufficient oversight to ensure that Maximus is implementing the contract as inte
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s80-response.pdfOpinion 89-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … of which the treasurer owns more than 5% of the stock. You state that the original lease was entered into before the …
https://www.osc.ny.gov/legal-opinions/opinion-89-32CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Service (Report 2022-S-1 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the … NYSHIP covers about 1.2 million active and retired State, participating local government, and school district … Rx rebates. The objective of our initial audit, issued on June 21, 2023, was to determine whether CVS Caremark …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilUnified Court System Bulletin No. UCS-143
… of the Laws of 2008 that implement agreements between the State of New York and various negotiating units in the … Negotiating Unit G9 Employees must be in an eligible title on November 30, 2008 and Active on the payroll (including paid Leave of Absence), on Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-143-december-2008-ucs-uniform-allowance-and-uniform-blazerImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (2019-S-2) 180-Day Response
To determine whether the Department of Health (Department) paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier (NPI) for ordering, prescribing, referring, and attending (OPRA) health care providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s2-response.pdfControls and Management of the Unemployment Insurance System (2021-S-3) 180-Day Response
To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s3-response.pdfOversight of the Early Intervention Program (2021-S-25)
To determine whether the Department of Health was effectively administering the Early Intervention Program (Program) in compliance with all applicable laws and regulations and ensuring equitable and timely access to services for children across the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s25.pdfOversight and Enforcement of the Rechargeable Battery Law (2021-S-19) 180-Day Response
To determine whether the Department of Environmental Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s19-response.pdfControls and Management of the Unemployment Insurance System (2021-S-3)
To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s3.pdfOversight and Enforcement of the Rechargeable Battery Law (2021-S-19)
To determine whether the Department of Environmental Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s19.pdfOpinion 2002-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- … VOLUNTEERS -- Use of (to assist at recycling center) STATE CONSTITUTION, ARTICLE VIII, §1; GENERAL MUNICIPAL LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 97-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency … to the construction project also are "system costs". You state that the county has established an enhanced emergency …
https://www.osc.ny.gov/legal-opinions/opinion-97-6