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Opinion 88-38
… the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW … the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of Appeals. We have been … the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of Appeals. In our opinion, …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 96 - 14
… COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- … and Sales (community college purchasing from hardware store owned by college trustee) EDUCATION LAW, §6304(6); … year, the college purchases supplies from a hardware store owned by the trustee and the sum of the purchases plus …
https://www.osc.ny.gov/legal-opinions/opinion-96-14DiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… Annual local sales tax collections declined in 30 of the 57 counties outside of … increase of $487 million. “The unpredictability in sales tax collections continues to have financial ramifications for … lines,” said DiNapoli. “With little to no growth in sales tax collections, most counties have exercised additional …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesComptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services – Claim Payments (2015M-350) Most claims reviewed were properly … and for valid business purposes. However, two tuition claim reimbursements totaling $11,565 were approved and paid …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… District Attorney Todd Carville, and New York State Police Superintendent Steven G. James announced today. Rose pled … Office for their hard work as well as the efforts of my Assistant, ADA Paul Kelly, who ensured that the defendant was …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000State Comptroller DiNapoli Releases State Audits
… and procedures) or unsupported. Empire State Development Corp. (ESD) Selected Aspects of the Minority and Women-Owned …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Guess Inc. Agrees to Report on Workplace Safety, Environmental Risks
… the men and women who make the products that carry its label," DiNapoli said. "As a long-term investor, the New York … stores in 87 other countries. The company has licensed its label to numerous products from footwear to eyewear, …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-guess-inc-agrees-report-workplace-safety-environmental-risksComptroller DiNapoli Releases School Audits
… to ensure claims are adequately documented and supported, for legitimate district purposes and approved prior to … County) District officials do not have long-term plans for reserve balance levels or usage. The reserves for retirement contributions, compensated absences and …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… plays an important role in deciding whether or not the appointment of a claims auditing official would be beneficial …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorOversight of Select High-Technology Projects (Follow-Up)
… and/or Buffalo Billion portfolio to ensure that taxpayer money was effectively spent and was producing the intended …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… of rebates offered by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) acquired Medco. Our initial audit report, … We also recommended that United formally instruct Express Scripts to remit 100 percent of all rebate revenues …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… effectively and efficiently combating prescription drug diversion and abuse in New York State, in large part through … to ensure its resources are used effectively to stem drug diversion and abuse through a range of efforts, from …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followCompliance With the Clery Act
… Purpose To determine whether the State University of New York's (SUNY) 29 State-operated colleges accurately reported crime statistics and published other relevant security and safety-related information required by the Clery Act, and whether SUNY's System Administration …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actAmusement Park and Fair Ride Safety
… Department of Labor (Department) is adequately monitoring and enforcing safety conditions of amusement park and fair rides. The audit covered the period January 1, 2011 … Department of Labor Department is adequately monitoring and enforcing safety conditions of amusement park and fair …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyRFQual #22-02 – Medical Examiner Management Services
… as Administrative Head of the New York State and Local Retirement System and the Local Police and Fire Retirement System (“NYSLRS” or the “System”) and as … Comptroller as Administrative Head of the New York State and Local Retirement System and the Local Police and Fire …
https://www.osc.ny.gov/procurement/rfqual-22-02Lead Contamination of State Armories (Follow-Up)
… Lead Contamination of State Armories (Report 2019-S-50 ). About the Program The Division of Military and Naval …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followProcessing of Sexual Offense Evidence Collection Kits
… if the Division of State Police’s (Division) Crime Laboratory System (CLS) processed Sexual Offense Evidence … enforcement agency collects it and sends it to a forensic laboratory to be analyzed and to potentially develop a DNA … submit any untested kits in their possession to a forensic laboratory by December 28, 2017 for analysis. The amendment …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsOversight of Sidewalk Sheds (Follow-Up)
… of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC Administrative and Building Codes, the Rules of the City of New York, and NYC Local Laws in order to promote the safety of all people …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followSales Tax Vendor Registration Practices (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, … (Report 2020-S-40 ). About the Program The Department of Taxation and Finance (Department) is responsible for … To determine the extent of implementation of the recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followImplementation of the Security Guard Act (Follow-Up)
… guards to complete pre-assignment and annual training and renew their registration every 2 years. Further, the Act …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-follow