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Financial Condition and Selected Expenses
… about $2.3 billion. In November 2006, NYRA filed for bankruptcy due to its poor financial condition, including a … renewal of its exclusive franchise, NYRA entered into a bankruptcy settlement agreement conveying all rights, titles, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations included in our initial audit … To assess the extent of implementation of the five recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … of Housing and Urban Development’s point-in-time count. New York State Health Insurance Program – UnitedHealthcare … Empire Plan is the primary health insurance plan for the New York State Health Insurance Program (NYSHIP), providing …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsVendor File Advisory No. 8
… Subject: Updating the Vendor Certification section to include a new certification Reference: Guide to Financial Operations (GFO), Chapter X, Section 4.A - … State Comptroller has added a new vendor certification to the vendor file for vendors to self-certify as small …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/8-vendor-certifications-updateWall Street Bonuses Rose In 2012
… by State Comptroller Thomas P. DiNapoli. “Wall Street is still in transition, but it is slowly adjusting to changes in its economic and regulatory … "Profits and bonuses rebounded in 2012, but the industry is still restructuring. Despite its smaller size, the …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012DiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… outlook . With this improved financial picture, the burden is now on the MTA to improve the region’s transit system and … rising an average of 4% annually from 2023 through 2027 is partially driven by an 8% increase in health and welfare … million to $750 million a year and reduce ridership. MTA is also relying on revenue from planned downstate casinos to …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backState Agencies Bulletin No. 1811
… Purpose The purpose of this bulletin is to notify agencies of the new procedure using the NYS Position Number to indicate the downward reallocation of an employee’s … The purpose of this bulletin is to notify agencies of the new procedure using the NYS Position Number to indicate the downward reallocation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocatedMaternal Health
… with the goal of reducing maternal mortality and morbidity in New York State; and whether DOH is effectively monitoring related actions and outcomes to ensure rates of maternal mortality and … with the goal of reducing maternal mortality and morbidity in New York State and whether DOH is …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthDiNapoli: Thruway Authority Toll Increases Should Be Last Option
… multi-year schedule of systemwide toll increases to begin in 2024, but a new report from State Comptroller Thomas P. … reviewed a decade of the Thruway’s finances and the toll hike proposal and found gaps in essential information necessary to evaluate the proposal. …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionOpinion 95-23
… on the issues discussed in the opinion. CLAIMS -- Audit (officer's statement based on review of documentation) TOWN … be presented for audit, permit the statement by the town officer whose action gave rise or origin to a claim to be based on that officer's review of documentation relating to the claim. This …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 2006-5
… salary of an elective officer during his term of office is subject to a mandatory referendum, we concluded that … 23(2)(e) was not applicable when a local government is authorized to decrease salaries by resolution, unless it … salaries at any time. Municipal Home Rule Law §23(2)(e) is controlling on the issue in this case, which involves the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 90-15
… to be appointed by the town board. If no term of office is provided in the local law, the deputy appointed by the … position when a procedure for appointment or election is not otherwise provided). Although there is no State statute which authorizes the creation of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-15XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… New York State; required to be insured to do business in New York State; and/or required by the contract to have … to provide services. This section also describes ways in which to make necessary verifications. Verifying vendor … Business Units to be diligent throughout the contract term in verifying that a vendor to which payments are being made …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 … Service that it collected. As a result, Civil Service is due $2,052,653 in rebates. Key Recommendations Remit … all of the Empire Plan’s rebate-eligible drug utilization is invoiced and the resultant revenue is remitted to Civil …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceGreene County Industrial Development Agency – Management Practices (2013M-95)
… was to evaluate the Greene County Industrial Development Agency’s (GCIDA) management practices for the period January … Greene County Industrial Development Agency Management Practices 2013M95 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementDiNapoli: New York State Fourth Nationwide in Credit Card Debt
… managing credit card debt. "While a good credit record is seen as an element of strong financial health, bad credit … Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debtInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… and postoperative periods, commonly known as the global surgery period. All routine services related to the surgery, such as evaluation and management (E/M) services, … to the original procedure that occur during the global surgery period may be reported, and reimbursed, by adding the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… payments prior to checks being issued. Not all Company funds were accounted for or in the custody of the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances … Volunteer Fire Company – Apparent Misappropriation of Funds (Tioga County) The board did not review the treasurer’s … of the audit period. The treasurer misappropriated county funds over a nine-year period, pleaded guilty to grand …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… from the Association’s bank accounts to the Department’s checking account. In addition, four transfers totaling $8,600 were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025