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Comptroller DiNapoli Statement on Earth Day 2016
… invests. Currently, he is asking ExxonMobil to explain how it can adjust its business model to meet the worldwide …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016Medicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… enrolls certain individuals. Medicaid should not pay premiums for Buy-in Program coverage on behalf of …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… and the purchaser’s name. However, this policy does not require bonding insurance for all individuals who are issued District credit cards. We found that the only individual bonded was the Treasurer. We found that District officials made 26 credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Allegany County – Court and Trust Funds (2014M-74)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Copiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Opinion 88-49
… before the expiration of the member's term and without a hearing. Initially, we note that under section … of Barber , 198 Misc 135, 100 NYS2d 668, affd 278 App Div 600, 101 NYS2d 924, 278 App Div 727; 103 NYS2d 661; Kingston Associates v La Guardia …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… leaders. PDF Version Highlights In 2019, New York City’s arts, entertainment and recreation sector employed 93,500 … package provides $15 billion nationally for shuttered live venues and $284 billion in funds for more Paycheck … citywide (44 percent). More men (53 percent) than women (47 percent) worked in this sector, while the City’s …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19DiNapoli: Wall St. Profits on Pace to Beat 2017
… large increases in profits, bonuses, and capital gains in calendar 2017, which were boosted by recent changes in the …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017Opinion 96-8
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Justice Courts (payment of fees … Municipal Law, §99-l[1][a] for handling cases which result in default judgments) STATE COMPTROLLER -- Justice Court Fund … by the Thruway Authority, even if the case results in a default judgment. You ask whether a town or village is …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Are You Vested? And What It Means
… vested means that you have earned enough service credit to qualify for a pension benefit once you meet the minimum … also did not change Tier 6 benefit rules such as how long you must contribute, your pension benefit … employer, or send us an inquiry using our secure contact form . Once you know your tier and retirement plan, you can …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansOpinion 98-4
… that it is the policy of this Office to render advisory legal opinions involving issues arising under the State …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Examination of Pitts Management Associates (PMA)
… savings we reviewed as part of our examination. This does not include $349,627 in understated savings we found …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health appropriately invoiced drug manufacturers and … billion in Empire Plan Medicare Rx rebates. Key Findings We reviewed rebate revenue generated by Empire Plan Medicare … in a timely manner to Civil Service. … To determine if CVS Health appropriately invoiced drug manufacturers and …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilLong Island Association for AIDS Care
… 30, 2014, we issued report 2012-0063 , entitled the Long Island Association for AIDS Care, Inc. (LIAAC). Based on information obtained …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-careUnfinished Business: Fiscal Reform in New York State, May 2016
New York State has taken important steps to improve its budget practices and financial condition over the past decade, but much work remains to be done.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-fiscal-reform-2016.pdfMenands Union Free School District – Information Technology (2021M-78)
… [ read complete report - pdf ] Audit Objective Determine if the Menands Union Free School District (District) Board of … District officials also did not: Monitor internet usage; we found questionable internet use on three of six users’ … indicated they are taking corrective action. … Determine if the Menands Union Free School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78State Comptroller DiNapoli Releases Municipal Audits
… County) The village’s length of service award program (LOSAP) records for 47 of the department’s 138 active … at least 27 of these volunteers did not receive accurate LOSAP points. This may result in the loss of future benefits … volunteers or, conversely, in the village incurring more LOSAP costs than necessary. Westchester Community College – …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… funds and other restricted moneys. The Town Comptroller does not record reserve activity in the financial system, … accounts for certain reserves separately and in some cases does not maintain any record of the reserves. This resulted … not have any written policies or procedures to determine if the acquisition of new or replacement vehicles is cost …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… 1, 2012 to August 1, 2013. Background The District is a district corporation of the State, distinct and separate … policies and procedures. While the Board has adopted a code of ethics, it has not adopted purchasing and … not conduct an annual audit of the Treasurer’s records nor do they contract with an independent auditor to perform such …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mOther Bulletin No. 55.2
… This bulletin supersedes Payroll Bulletin No. Other-55.1 . Purpose The purpose of this bulletin is to inform the State University Fund of OSC’s automatic processing of the April 2020 SCF CSEA Retroactive Salary Increase and provide instructions for payments not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-552-april-2020-state-university-construction-fund-scf-civil