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Opinion 2000 - 13
… This opinion represents the views of the Office of the State Comptroller at the time it was … company) TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a second … 176-b provides that a person "shall not be eligible" for volunteer membership in more than one fire company at one …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13DiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… budget post-9/11 security program, according to a progress report released today by State Comptroller Thomas P. … MTA’s own resources." When DiNapoli released his progress report in April 2012, the MTA had planned to wrap up phase 1 … in stations and tunnels, which are linked to a central command center. If completed by late 2017, the electronic …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsLocal Sales Tax Collections Up
… Overall growth in local sales tax collections statewide in 2019 was relatively … DiNapoli said. “Although all regions saw increased sales tax collections, the upstate regions had weaker collections than the downstate region.” Sales tax collections rose fastest during the second half of …
https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collectionsIndividuals with Disabilities Education Act – Federal Funding and New York
The Individuals with Disabilities Education Act IDEA which originated in 1975 and was most recently amended in 2015 guarantees a free and appropriate public education in the least restrictive environment possible to children with disabilities and provides federal funding to support that mission
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actWindows Domain Administration and Management (Follow-Up)
… recommendations included in our initial audit report, Windows Domain Administration and Management (Report … ultimately control access and authorization in a Microsoft Windows environment, it is vital to ensure that appropriate … recommendations included in our initial audit report Windows Domain Administration and Management Report 2022S19 …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followOptimizing Medicaid Drug Rebates (Follow-Up)
… made in our initial audit report, Optimizing Medicaid Drug Rebates (Report 2015-S-1 ). Background The State’s … able to recover a portion of the Medicaid prescription drug costs by requesting rebates from drug manufacturers. We issued our initial audit report on …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-followNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… To determine whether New York City School-Based Health Center (SBHC or Center) facilities have implemented proper controls over … 21, 2013. Background New York State’s School-Based Health Center Program (Program) provides a campus-based health care … To determine whether New York City SchoolBased Health Center SBHC or Center facilities have implemented proper …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andExamination of Unemployment Insurance Benefits
… were to determine if: (i) Unemployment Insurance (UI) benefit payment requests and payments made by the … inappropriate payments. In addition, we matched the DOL UI Benefit Overpayment File to the New York State Payroll … from newly hired New York State employees who owe DOL for UI overpayments made in prior years, and $179,236 from …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsOversight of Persons Convicted of Driving While Intoxicated
… Protection Act (Act), as prescribed by Section 1192 of the Vehicle and Traffic Law, persons sentenced for DWI on or … must install an Ignition Interlock Device (IID) in any vehicle they own or operate. In addition, the Department of … by the sentencing judge. The IID connects to the vehicle’s ignition system. The vehicle operator must blow …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedManagement of Internal Controls
… Purpose To determine if the Board of Directors of the Fuller Road Management Corporation (FRMC) promoted … programs, strategic partnerships and business consortia of the College of Nanoscale Science and Engineering (CNSE). … To determine if the Board of Directors of the Fuller Road Management Corporation FRMC …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsDual Employment
… Purpose To determine whether Office of Children and Family Services … 2009 through December 7, 2011. Background OCFS' mission is to promote the safety, permanency, and well-being of children, family, and communities. To achieve desired results, OCFS sets and enforces policies; …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1Employee Incentive and Bonus Payments
… if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were warranted, supported, … Public Authorities Law §3626 to manage the Erie County Medical Center health network. Between January 1, 2013 and … if incentive and bonus payments made by the Erie County Medical Center Corporation were warranted supported and …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsPurchasing and Procurement Practices
To determine whether the New York Racing Association Inc NYRA procured goods and services competitively and in accordance with its policies and procedures
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesAdministration of Mitchell-Lama Waiting Lists (Follow-Up)
… of 269 State-supervised developments, with over 105,000 apartments, were built under the Program. In exchange for … out, they are no longer subject to DHCR supervision, and apartments do not need to be kept affordable for … non-compliance with key regulations, such as: applicants who were not selected from the AWL; developments not …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… (Treasurer) record and report financial transactions in a timely and accurate manner? Audit Period January 1, 2023 … treasurer should record and report financial transactions in a timely and accurate manner to enable informed … did not record and report all financial transactions in a timely and accurate manner. As a result, adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Local Sales Tax Collections Up 19% in 2021
… highest annual increase on record after a historic low in 2020 when local sales tax collections declined by 10%. Annual … recovered to pre-pandemic levels by the third quarter of 2020. New York City’s collections did grow faster than the … and fourth quarter (26.3%) of 2021 when compared to 2020. Collections only grew 14.2% and 12.8% in those quarters …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021Overtime at State Agencies Reached All-Time High in 2020
… The total cost of overtime in 2020 at state agencies reached an all-time high at more than $850 million, continuing an upward trend over … all others in overtime usage, overtime hours and earnings at Mental Health and OPWDD increased at a slower rate than … The total cost of overtime in 2020 at state agencies reached an alltime high at more than $850 …
https://www.osc.ny.gov/press/releases/2021/05/overtime-state-agencies-reached-all-time-high-2020State Agencies Bulletin No. 1203
… process in PayServ to allow agencies to reserve an Empl ID. OSC Actions The online agency Hire transaction has been … entering a new Hire transaction in PayServ, the Person ID field will be populated with the word “NEW” and the field … is saved, the system will assign the next available Empl ID based on the last Empl ID assigned in the system …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1203-changes-online-hire-transaction-entry-payservHolocaust Survivors
… such efforts. If you have been referred to this page as a result of our efforts, please download and complete the … of such an account, or you are an owner’s heir, you may write to this Office and our staff will conduct a thorough … Required Documentation Taxes and Interest Tips to Help You Keep Your Money Claim Submitted—What’s Next? …
https://www.osc.ny.gov/unclaimed-funds/claimants/holocaust-survivorsSUNY Bulletin No. SU-326
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a Downstate … Location Stipend and must include the payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-represented