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CVS Health - Temporary Holding Account Rebate Revenue (2019-S-27)
To determine if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue attributable to eligible prescription drug...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s27.pdfExamination of Unemployment Insurance Willful Overpayments
The objective of our examination was to determine whether NYDOL properly assessed penalties in accordance with Federal and State law for unemployment insurance
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-09-25.pdfAn Examination of the Finances of the Metropolitan Transportation Authority - April 2003
On February 19, 2003, the State Comptroller took the extraordinary step of issuing subpoenas for records and testimony from officials of the MTA.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2004.pdfCost Reporting of Programs Operated by Gateway-Longview, Inc. (2012-S-17), SED 90-Day Response
To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), the Office of Children and Family Services
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s17-SED-response.pdfCost Reporting of Program Operated by Gateway-Longview, Inc. (2012-S-17), Gateway-Longview 90-Day Response
To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), the Office of Children and Family Services
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s17-Gateway-Longview-response.pdfCost Reporting of Programs Operated by Gateway-Longview, Inc. (2012-S-17)
To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), the Office of Children and Family Services
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s17.pdfSecuring Local Government Deposits and Temporary Investments
State law requires that all deposits and investments with banks or trust companies (e.g., checking accounts, time deposit accounts, certificates of deposit, etc
https://www.osc.ny.gov/files/local-government/publications/pdf/securingdeposits.pdfEfficiency of Warehouse Space (2019-S-1) 180-Day Response
The audit objective was to determine if the Office of General Services has reviewed the warehouse space used by State agencies for cost-savings ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s1-response.pdfCVS Health – Temporary Holding Account Rebate Revenue (2019-S-27) 90-Day Response
To determine if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue attributable to eligible prescription drug...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s27-response.pdfReal Property Tax Cap Information - Glossary
… in assessed value from the prior roll resulting from new construction, property annexed from another assessing … levy required to pay for 1% would be excluded.) Applies to State and local employee retirement system (ERS), police and …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryOversight of Campus Foundations (Follow-Up)
… Foundations (Report 2016-S-93 ). About the Program The State University of New York’s (SUNY) State-operated campuses are authorized to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followJune 2002: GASB Statement 34
… Standards Board (GASB) has been working to create a new financial reporting model. The objective of the project … Statements and Management’s Discussion and Analysis-for State and Local Governments. Major changes required by GASB …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34XIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… returned to the Federal Government. The following SFS job aid can be utilized to prevent a negative ODL from … as normal. In turn, there would be a net $0 effect on the SFS billing and the federal draw. Upon submission, GLJE’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idFiscal Stress Monitoring System
… State Comptroller Thomas P. DiNapoli created an early warning … for a local government or school district. Search Now … State Comptroller Thomas P DiNapoli created an early warning …
https://www.osc.ny.gov/local-government/fiscal-monitoringIX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… This section provides information to all state departments and agencies on the federal management debt … debtor's rights; An opportunity to inspect and copy the records of the agency; An opportunity for review within the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeOpinion 98-10
… LAW, §142-c; GENERAL MUNICIPAL LAW, §119-o; MUNICIPAL HOME RULE LAW, §10(1): A town may not raise town taxes within … of repair and maintenance of village streets. Municipal Home Rule Law, §10(1)(i) authorizes local governments to … they relate to property, affairs or government (Municipal Home Rule Law, §10[1][ii]). The doctrine of pre-emption, …
https://www.osc.ny.gov/legal-opinions/opinion-98-10State Education Department: HeartShare Human Services, Inc. - Compliance With the Reimbursable Cost Manual (2016-S-45) 90-Day Response
To determine whether the costs reported by HeartShare Human Services, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s45-response.pdfConcord Industrial Development Agency – Agency Management (2015M-61)
… The Board has not taken sufficient action to initiate new projects and encourage the creation or expansion of new business, significantly affecting CIDA’s viability. Specifically, CIDA has undertaken no new projects since 2012 and the Board has not actively …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementCUNY Bulletin No. CU-415
… Purpose To advise agencies of the new Bargaining Unit and Benefit Program for non-benefit … Background At the request of CUNY, OSC has established a new Bargaining Unit and a new Benefit Program for non-benefit eligible EOC Hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-415-establishment-new-bargaining-unit-and-new-benefit-programEl sur del Bronx: Panorama económico
El sur del Bronx ha experimentado un periodo de revitalización que le ha permitido prosperar como centro cultural del Bronx y de la ciudad de Nueva York.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2024-es.pdf