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Opinion 97-7
… by a county treasurer which were directed by court order to be deposited into the court and trust fund and which have … in Abandoned Property Law, §600 should be transferred to the Comptroller pursuant to article 6 of the Abandoned Property Law, even if the court …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Oversight of Child Protective Services
… a minimum degree of care, this will result in an intake report if it is within the jurisdiction of the State and … that do not contain those elements result in a non-report. In such instances, the caller must be provided with a … explanation of why the intake is not being registered as a report and given the option to receive a supervisory …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesOpinion 94-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to your inquiry regarding payments made to New York State by your county clerk pursuant to section 8018(a) of the Civil …
https://www.osc.ny.gov/legal-opinions/opinion-94-30COVID-19 Pandemic Small Business Recovery Grant Program
… Objectives To determine whether Empire State Development (ESD) awarded funds according to COVID-19 Pandemic Small Business Recovery Grant Program … over half of the funded businesses (54%). Additionally, due to this methodology, several women-owned businesses and …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programMonitoring of Homeless Data
… the State; and to determine if OTDA’s programs are using all available data to best address the needs of those … the State at the Local Districts. Furthermore, analysis of all 24 CoCs found that of the 579 shelters listed by OTDA, … containing the aggregate data do not include data from all shelters. Finally, we surveyed all 58 Local Districts. Of …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataTown of Oxford – Financial Condition (2024M-135)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law. For more information on …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Mainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… guidance that allowed MCOs to misreport non-allowable marketing expenses as allowable facilitated enrollment … determine the extent to which MCOs report non-allowable marketing expenses as facilitated enrollment; and assess the … the Department revised MMCOR instructions regarding marketing and facilitated enrollment expenses, we found that …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followState Comptroller DiNapoli Releases Municipal Audits
… County) The board's continual appropriation of nonexistent fund balance has weakened the financial condition of the town-wide general fund. The board … from the beginning of the 2014-15 fiscal year through May 31, 2017. The board has not developed any long-term …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0Use of Foreign Fire Insurance Tax Money (2017-MS-5)
… Firefighters Two Percent Fund (Buffalo TPF) [pdf] ; the Syracuse Fire Department Association Inc. (Syracuse) [pdf] ; the Mutual Aid Association of the Paid Fire … costs related to active firemen and family members’ health benefits, social events and administrative costs. …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Medicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… Care Organization Fraud and Abuse Detection (Report 2014-S-51 ). Background Medicaid managed care organizations (MCOs) … Amerigroup's SIUs were very limited. We also found that New York’s Medicaid program had no specific requirements or …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followDiNapoli: Fewer School Districts Overriding Tax Cap
… The number of school districts overriding New York’s property tax cap declined by more than half over the past … high-need districts, and therefore were more dependent on property taxes to fund their programs. From 2013-2014 to … the prior year. Additional findings in the report include: Property taxes are the major revenue source for school …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capComptroller DiNapoli Releases Municipal Audits
… and fees were generally recorded accurately and deposited in a timely manner. The justices submitted monthly reports … but were not always remitted to the appropriate parties in a timely manner. Clerk fees were recorded accurately, … collections totaling more than $5,900 were not deposited in a timely manner as required. Town of Hunter – Information …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Announces Municipal Audits
… always evaluate procurement options or make comparisons to benchmark rates to ensure they received the lowest prices for electricity and … (Chenango County) The board established adequate controls to help safeguard assets, and the legally required …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsOversight of New York State Forest Tax Programs (Follow-Up)
… included in our initial audit report, Oversight of New York State Forest Tax Programs (Report 2020-S-51 ). About the … and increase the likelihood of both healthy forests and a stable forest economy, in 1974, New York enacted Real …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Board of Cooperative Educational Services – Information Technology (IT) (Suffolk County) Although BOCES officials … it appointed the clerk of the board as the deputy claims auditor. The claims auditor and deputy claims auditor, as …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2093
… of a new Tier 6 pension plan including a VDC plan. ( See Payroll Bulletin No. 1256 ) Effective April 2013, employee … by legislation. Once a Tier 6 member has reached three (3) calendar years of membership, an employee’s contribution rate … Savings Plans page must be updated for participants with a Payroll Status of Active, Leave of Absence, Leave with Pay, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcSales Tax Vendor Registration Practices
… vendors, including those with no physical presence in the State, have done so. The audit covered vendors with a … well as applications for sales tax registration received by the Department from June 1, 2018 to August 5, 2020 and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesState Police Bulletin No. SP-204
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the April 2020 Increase to State Police Expanded Duty Pay. Affected Employees … New York State Troopers (PBA), provides for an increase to the annual Expanded Duty payment April 1, 2020. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-204-april-2020-increase-state-police-expanded-duty-payNYS Comptroller DiNapoli Announces Coal Investments Under Review
… New York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund … plans in the nation. … New York State Comptroller DiNapoli today announced the New York State Common Retirement Fund is …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewState Agencies Bulletin No. 1909
… Earnings End Date: Leave Blank Goal Balance Leave Blank Tax Information The bi-weekly Security Services Hazardous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01