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List of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law
… Comptroller’s Letter Commenting on Applications to the Public Authorities … Requisitions Applicant Tracking Logs Arbitration Awards Arbitration Files (Current & Historical) … M/C Merit Awards … Decentralized Exam (i.e. SPE Exam) Decentralized Exam Letter Direct Deposit Forms Disability Retirement Forms …
https://www.osc.ny.gov/help/foil/recordsHow to Report Days Worked – Legacy Reporting
… impact on their retirement benefits. We use days worked to determine service credit, which is the basis for benefit …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedTravel Advisory No. 13
… Subject: Updated Mileage Rates Guidance: The Internal Revenue Service and the U.S. … Services Administration issued new standard mileage rates for 2026. The standard rate for personal vehicle … References: Chapter XIII Section 4.C Travel Mileage Rates … Updated IRS Mileage Rates …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesOpinion 88-32
… informing the public of the name, office, address, office phone number, and office hours of the town clerk. You have … an advertisement in a local newspaper stating the name, phone number, address and office hours of the town clerk. … stating the clerk's name, office address, office hours and phone number (see Town Law, §30, describing powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 94-11
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… rates for lower- and middle-income families starting in 2026. Other new funding initiatives include expanding access … to the Executive to make mid-year spending cuts in the event of budget imbalance. However, this provision creates …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 93-18
… of at least sixty percent of the town board. April 6, 1993 Howard Protter, Esq., Attorney for the Town Town of Patterson …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Former Clerk Padded Her Pay With Town Funds
… and audit found that she paid herself thousands of dollars in unauthorized payroll payments. Green also had the … and audit found that she paid herself thousands of dollars in unauthorized payroll payments …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… two recommendations included in our initial audit report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate … for NYSHIP. Since 2014, Civil Service has contracted with CVS Caremark to administer the prescription drug coverage … $2.5 billion per year. In accordance with the contracts, CVS Caremark was required to negotiate agreements with drug …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilOversight of Juvenile Justice Facilities (Follow-Up)
… Objective To determine the extent of implementation of the two … Office of Children and Family Services’ (OCFS) mission is to serve New York’s public by promoting the safety, … of our initial audit, issued on April 3, 2024, was to determine whether OCFS adequately operated juvenile …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followPipeline Safety Oversight
… or toxic liquids. As of 2014, New York had 91,181 miles of natural gas pipelines and 1,153 miles of hazardous materials pipelines. Between 1995 and …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightExamination of Unemployment Insurance Benefits
… were to determine if payment requests and payments DOL approved were appropriate and in accordance with … applicable Federal and State laws and regulatio ns and DOL policies and procedures, and if DOL recouped overpayments based on our findings . Background … were to determine if payment requests and payments DOL approved were appropriate and in accordance with …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… 265 software products, most of which are used to process driver licenses and vehicle registrations. In addition, the … transactions annually, totaling almost $700 million, for license and vehicle registration processing. During the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) employees who are dually employed at multiple correctional facilities or other State … To determine whether Department of Corrections and Community Supervision DOCCS employees who are dually employed at multiple correctional facilities or …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Facility Planning Bureau Project Review (Follow-Up)
… included in our initial audit report, Facility Planning Bureau Project Review ( 2018-S-2 ). About the Program The … established by the Department’s Facilities Planning Bureau (Bureau), and, upon completion of review, issues building … included in our initial audit report Facility Planning Bureau Project Review 2018S2 …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… Objective To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were … transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from … have special health care needs. New York’s Essential Plan (EP) provides health insurance to lower-income people …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsThe 80/20 Housing Program (Follow-Up)
… Agency (HFA). HFA's mission is to create and preserve high-quality, affordable, multifamily rental housing. Its … were occupied and had allocated 20 percent of their apartments (approximately 6,600 units) to low-income tenants. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… manner? Audit Period January 1, 2024 – September 29, 2025. We extended the audit period back to January 1, 2019 to … and maintain public trust. From January 1, 2024 through June 30, 2025, the District’s deposited receipts totaled $239,204 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126DiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… ownership models, which give workers a stake in the companies that employ them, not only help stabilize companies’ bottom lines, but can increase employees’ income … only one in 10 Americans hold equity shares in the companies they work for, and only 12% of the U.S. workforce …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsDiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… DiNapoli said. “ORES needs to increase transparency around permitting timelines to allow the state to better assess its … to streamline and expedite the environmental review and permitting of major renewable energy projects and associated … the process. A realistic accounting of the delays in the permitting process and the total time it takes will provide …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nys