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United HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… Purpose To determine the implementation status of the two recommendations made in our audit report, United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (Report 2014-S-62). … To determine the implementation status of 2 recommendations made in our audit report United …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followCompliance With the Clery Act
… and procedures and crime statistics for the three most recent calendar years, based on definitions from the Federal …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actAmusement Park and Fair Ride Safety
… Interest Department of Agriculture and Markets: Electronic Ticket Sales at the 2011 New York State Fair (2011-S-37) …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyLead Contamination of State Armories (Follow-Up)
… equipment. In September 2015, the National Guard Bureau’s Army National Guard (ARNG) issued guidance to all states …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followSales Tax Vendor Registration Practices (Follow-Up)
… the recommendation included in our initial audit report, Sales Tax Vendor Registration Practices (Report 2020-S-40 ). … more than 40 State and local taxes, including the sales and use tax. Provisions of State Tax Law (Law) impose a tax on sales of tangible personal property and certain services, …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followAdministration and Collection of Real Estate Transfer Taxes
… is $1 million or more, and is often referred to as the “mansion tax.” Unlike the basic RETT, the additional RETT is …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesState Agencies Bulletin No. 2353
… been created to allow the Office of Employee Relations (OER) to process Tuition Reimbursement and Certification and … PayServ. Affected Employees: Employees participating in OER’s Tuition Assistance and CLEFR programs. Background: … some employees, in some cases creating tax deficiencies. OER requested the ability to submit these payments through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureAvoca Central School District – Payroll (2025M-14)
… as processing payroll each period. The District employed a total of 218 employees who were paid a total of $13 million … agreed with our recommendations and indicated they plan to initiate corrective action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Ethics Oversight (2020-MS-1)
… [pdf] , Tonawanda [pdf] and Union [pdf] ; and 4 Cities: New Rochelle [pdf] , Rochester [pdf] , Troy [pdf] and Utica [pdf] … standards. Key Findings Local governments must comply with New York State General Municipal Law (GML) and should do more …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1State Comptroller DiNapoli Releases School District Audits
… to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn from the ECA and … board’s claims audit responsibilities. As a result, there is an increased risk that improper or unsupported payments …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… controls over user accounts and software updates to help prevent against unauthorized use, access and loss. In … network user accounts were unneeded and should have been disabled. Officials also did not adopt an adequate … fund balance. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsDiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
… estimated $209.1 billion in assets under management as of Dec. 31, 2017. The Fund holds and invests the assets of the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fundDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… office employs more than 200 assistant district attorneys, criminal investigators and support staff. The District …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsDiNapoli: Motor Vehicle Fatalities Rise Sharply in NY
… Motor vehicle fatalities in New York state rose 25.8% from … Motor vehicle fatalities in New York state …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-motor-vehicle-fatalities-rise-sharply-nyState Agencies Bulletin No. 880
… to Section 131.1a of the Civil Service Law, when the training or experience of an appointee substantially exceeds … of Reason Code IHR: Code Description Purpose IHR Dual Incr HR Identifies employees receiving additional compensation … two new reason codes: Code Description Purpose 130 Incr HR 130.4 Identifies employees receiving an increased minimum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/880-new-increased-hiring-rate-reason-codesDiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… on these revenues should take advantage of the financial planning tools and guidance my office offers to help them … wages. Due to the federal government shutdown, however, national personal consumption data and federal-state …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearOpinion 89-9
… to a deceased employee by a county are "debts" within the meaning of these statutory provisions. Subdivision 3 of …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 92-37
… the approval of the State Comptroller. December 28, 1992 John Maier, III, Esq., Town Attorney Town of Roxbury …
https://www.osc.ny.gov/legal-opinions/opinion-92-37State Comptroller DiNapoli Releases Municipal & School Audits
… represent 97% of the exemption values reviewed. Village of Lake George – Records and Reports (Warren County) Due to the …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… sites or hilltop parks where a fix was not feasible. Most of the barriers were Readily Achievable. The survey was … in Manhattan. DiNapoli’s audit listed facilities with the most uncorrected barriers that were ranked either Readily … could be corrected without much difficulty or expense. The most common problems were a lack of signage, problematic …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilities