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Opinion 95-23

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …

https://www.osc.ny.gov/legal-opinions/opinion-95-23

… that the police department of the police district plans to petition the county legislature for authorization to install … infer that "... where there are a multitude of independent public safety agencies operating autonomously ... only those … article 6 is to help finance an E911 service to coordinate public safety agencies throughout the county, rather than to …

https://www.osc.ny.gov/legal-opinions/opinion-92-36

Opinion 92-12

… or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits … uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of …

https://www.osc.ny.gov/legal-opinions/opinion-92-12

DiNapoli: Thruway Authority Toll Increases Should Be Last Option

… has more work to do.” In December 2022, the Thruway’s Board of Directors began the process of implementing a …

https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-option

Opinion 90-15

… may establish the office of deputy police commissioner to be appointed by the town board. If no term of office is … law, the deputy appointed by the board would serve at the pleasure of the board. Salary fixed by resolution, or other … nor any other provision of State law, however, provides for the establishment of the office of deputy police …

https://www.osc.ny.gov/legal-opinions/opinion-90-15

XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures

… and Policies: The purpose of this section is to remind Business Units to verify vendor qualifications prior to … to practice their profession or occupation within New York State; required to be insured to do business in New York …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualifications

Corporate Governance

… the Fund’s Corporate Governance Bureau, email CorpGov@osc.ny.gov . Climate Change & Environmental Sustainability … | 2018 | 2017 … The New York State Common Retirement Funds Corporate Governance Program supports and facilitates …

https://www.osc.ny.gov/common-retirement-fund/corporate-governance

Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)

… comprising 12 elected members. During the 2012-13 fiscal year, Company officials deposited approximately $128,000 into … The Company’s disbursements during the 2012-13 fiscal year totaled approximately $117,000. Key Findings Although …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financial

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … County) City officials are projecting operating surpluses for the 2015 fiscal year totaling $469,078 in the general … did not review the treasurer’s records or bank statements for the majority of the audit period. The treasurer …

https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0

Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)

… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial operations for the period January 1, 2012 through … fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally consists …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025

Inappropriate Payments Related to Procedure Modifiers (Follow-Up)

… extent of implementation of the two recommendations made in our initial audit report, Inappropriate Payments Related … as evaluation and management (E/M) services, are included in Medicaid’s payment for the procedure. E/M services … services during the global surgery period, which resulted in Medicaid overpayments totaling about $2.6 million. The …

https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-follow

CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service

To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service

https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service

Greene County Industrial Development Agency – Management Practices (2013M-95)

… Development Agency’s (GCIDA) management practices for the period January 1, 2011, to September 4, 2012. … reported 10 active projects and processed 29 applications for assistance during our audit period. Key Findings GCIDA … issuance of bonds with a bank. GCIDA had formal criteria for selecting which firms and businesses received sponsorship …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-management

Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)

… Agency’s (GCIDA) process for evaluating, approving and monitoring projects for the period January 1, 2012 … The Board is responsible for the general management and control of GCIDA’s financial and operational affairs. According to its annual reporting, …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-project

Comptroller DiNapoli Releases Municipal Audits

… No. 2 Fire District – Length of Service Award Program (LOSAP) (Schenectady County) The district did not award accurate LOSAP credits because officials did not grant the appropriate …

https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits

State Agencies Bulletin No. 1007

… bank change will have no effect on the current process for replacement of a lost or damaged check. Agencies should … State policy regarding when paychecks may be presented for payment remains the same; that is, Wednesday for Administrative payrolls and Thursday for Institution …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1007-change-bank-new-york-state-employee-payroll-checks

DiNapoli: New York State Fourth Nationwide in Credit Card Debt

… seen as an element of strong financial health, bad credit standings can lead to damaging consequences," DiNapoli said. …

https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debt

Rebates and Discounts on Physician-Administered Drugs (Follow-Up)

… of implementation of the five recommendations included in our initial audit report, Rebates and Discounts on … are administered to patients by a medical professional in an office setting. To reduce Medicaid costs for … cost. Key Findings Department officials made progress in addressing the problems we identified in the initial …

https://www.osc.ny.gov/state-agencies/audits/2014/03/06/rebates-and-discounts-physician-administered-drugs-follow