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XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… by law into a fund type for financial reporting purposes in conformance with GAAP. Process and Document Preparation: … following is a comprehensive list of those funds included in the New York State reporting entity, organized under … by law into a fund type for financial reporting purposes in conformance with GAAP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrDiNapoli Op Ed in Times Union
… the very New Yorkers they are meant to help could be put in harm’s way. That is why my office has called on New York’s … technologies are used safely, fairly and responsibly. In a recent audit that examined the state’s use of AI, my … This means having rules, guidelines and practices in place that promote transparency from the start, address …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… To determine if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to … Caremark was required to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration … and found that CVS Caremark did not always invoice drug manufacturers for rebates or collect and remit all rebate …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. New York State Dental Insurance Program – … receive their services through managed care and also have other third-party health insurance. Managed care … to identify and recover Medicaid payments that should have been paid for by third-party health insurance. A prior …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
SUNY Bulletin No. SU-269
… agencies of the implementation of the New York State Paid Family Leave. Affected Employees As of January 1, 2019, … In 2016, the Governor signed into law a comprehensive Paid Family Leave policy. The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by employee payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-269-new-york-state-paid-family-leave-program-united-universityOpinion 2001-8
… Report to the Governor on Legislation for L 1966, ch 907, Department of Audit and Control, June 17, 1966). 1 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 2004-9
… LAW §103(8); PUBLIC HEALTH LAW §2803-a: Purchases by a county on behalf of a "municipal hospital" or for a county nutrition program that receives federal, state or … inconsistent. You ask whether purchases on behalf of county agencies, other than those that operate "municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9DiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… They cause a loss of wildlife habitat, native plants, fish and animals as well as losses for farmers and industries …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesSelected State Agencies’ Roles in Financial Literacy
… Objectives To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Agriculture and Markets: … recommendations, one has been fully implemented and two have been partially implemented. Office of Mental Health … Authority of the State of New York (DASNY) that could have been avoided if it had used a term contract rather than …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsOpinion 90-22
… AND DISTRIBUTION -- Public Water Systems (necessity to pay interest on consumer deposits) MUNICIPAL FUNDS -- Deposits and Investments (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , … security deposits and other moneys of third parties, there does not appear to be any reason to distinguish between …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Required Documentation
… credit cards; Records such as tax (W2 and 1099 forms), school, insurance, medical, military; Legal papers such as …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationAccidental Death Benefit Extender
… of time to 5 years within which to file an application for an Accidental Death Benefit after the death of a member … of time to 5 years within which to file an application for an Accidental Death Benefit after the death of a member …
https://www.osc.ny.gov/legislation/accidental-death-benefit-extenderOpinion 99-4
… without consideration) GENERAL MUNICIPAL LAW, §858: An IDA is not authorized to make a gift of its moneys to a town. IDA … an agreed proportion of the compensation or costs. This is in response to your inquiry regarding the authority of an … corporations (General Municipal Law, §§852, 856[2]). 1 It is a general rule that public benefit corporations, such as …
https://www.osc.ny.gov/legal-opinions/opinion-99-4New York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings
… “At this special time of year when we come together to … Consider the opportunity for charity giving this holiday season to help those less fortunate. I wish you and your … At this special time of year when we come together to …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-offers-christmas-greetingsState Agencies Bulletin No. 1100
… domestic partner. Historically, marriages between same-sex couples were treated as domestic partnerships, and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1100-new-imputed-income-earnings-codes-health-benefits-provided-marriedOpinion 92-52
… Municipal Cooperation (joint investments by municipalities and public authorities) MUNICIPAL COOPERATION -- Municipal … PUBLIC AUTHORITIES LAW, §§1197-e(22), 1197-j: The Water Authority of Great Neck North may not enter into a … public authorities and municipalities. You ask whether the Water Authority of Great Neck North may participate in a …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 91-1
… to the lowest responsible bidder furnishing the required security after advertisement for sealed bids in the manner …
https://www.osc.ny.gov/legal-opinions/opinion-91-1