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NYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-record-of-activities-081023.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66) 180-Day Response
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66-response.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-roa-elected-appointed-111324.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up) (2023-F-40) 30-Day Response
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f40-response.pdfLanguage Access Services (2022-S-38) 180-Day Response
To determine if the Department of Motor Vehicles is adequately serving the needs of individuals with Limited English Proficiency, including complying with Executive Order 26.1 and New York State Executive Law Chapter 18, Article 10, Section 202-A.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s38-response.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66)
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66.pdfImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72)
To determine whether the Department of Health made improper payments for claims in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the Medicaid program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s72.pdfSales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdfSelected Aspects of Discretionary Spending
… budget of about $57 million. We identified a total of at least $1,639,710 that was discretionary in nature for the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… including Closed-Circuit Televisions (CCTVs) in the subway system, to avoid future unexpected failures, an audit … emergencies and incidents of crime,” DiNapoli said. “The subway is an environment that demands CCTVs and other devices … have severe consequences.” MTA has taken steps to secure subway facilities, including train yards, with 30 different …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderOpinion 91-18
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … St Comp No. 79-391, unreported; 1970 Opns St Comp Nos. 70-62 and 70-323, both unreported; see also 1970 Atty Gen [Inf Opns] …
https://www.osc.ny.gov/legal-opinions/opinion-91-18York College – Time and Attendance Practices for Public Safety Staff
… Department’s current overtime process could result in the payment of unauthorized and/or excessive overtime costs. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffOpinion 95-1
… 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. COMMUNITY DEVELOPMENT … funds to the agency to cover costs of such benefits. You state that an existing city urban renewal agency provides …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 94-31
… 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. COLLECTIVE BARGAINING … unless there is a plain and clear prohibition in the State or federal constitution, a statute or decisional law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-31CVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… 2019 through December 2023. About the Program The New York State Health Insurance Program (NYSHIP), administered by … NYSHIP covers about 1.2 million active and retired State, participating local government, and school district … program that includes, but is not limited to, conducting on-site audits of pharmacies, providing audit reports to …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Objective Determine whether Franklin-Essex-Hamilton Board of Cooperative Educational Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North Franklin … properly claim State aid for the project. As a result, as of January 31, 2024, five component school districts …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… County Legislature, entered into an agreement with the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted appropriations for 2014 … The Town did not submit annual financial reports to the State. The Board did not monitor spending or thoroughly audit …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Oversight of Career and Technical Education Programs in New York State Schools
… and high-salary job market needs; and what the Department, school districts, and Boards of Cooperative Educational … programs. The audit covered the 2015-16 through 2018-19 school years and additional information through January 9, … competencies and providing hands-on learning in the high school setting. According to a national non-profit entity …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsArea #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… Local governments and schools often rely on third parties to provide a variety of IT-related services. … the vendor and included in the contract, as appropriate. State Education Law and Regulations require educational … local governments and schools should consult New York State Archives 12 guidance prior to entering into contracts, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesUnexpected Delays and Events
… Island. The LIRR operates 24 hours a day, 7 days a week. On an average weekday, the LIRR carries 311,054 passengers on … is committed to providing excellent rail transportation service that exceeds customer expectations and is worthy of … as part of its incident response, may request that MTA Bus Company (MTA Bus) and New York City Transit cross-honor …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-events