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United HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… accurate and related to the administration of the Empire Plan. The audit covers the three fiscal years ended December … and their dependents. NYSHIP includes several health plan options, of which the Empire Plan is the largest. Civil Service contracts with United …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… with limited exception, is to be provided by employers. Costs to administer the Program are recovered via the Board’s assessments on participating insurance carriers, self-insurers, the State Insurance Fund, and self-insured political subdivisions of …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report 2020-S-4) . About the … the Residential Emergency Services to Offer Home Repairs to the Elderly (RESTORE) program, which assists … funds within the required time frames to ensure emergency repairs were addressed promptly. We also found that, for the …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… Objective To ascertain the total expenses that the Workers’ … administering the Workers’ Compensation Program (Program) for the three State Fiscal Years ended March 31, 2020. About the Program The Board’s … To ascertain the total expenses that the Workers Compensation …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedThe Economic Impact of the Great Outdoors
Outdoor recreation in New York provided $21.1 billion in economic activity in 2020 and supported over 241,000 jobs. While New York ranks fourth in the nation on GDP generated by outdoor recreation, outdoor recreation represents a more significant part of the economy in nearly every other state.
https://www.osc.ny.gov/files/reports/pdf/economic-impact-great-outdoors.pdfOpinion 88-30
… the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), … by ordinance, may require district property owners to connect to a district water system in the proper exercise of … board to require that a property owner in a water district connect to the water district water system. You state that …
https://www.osc.ny.gov/legal-opinions/opinion-88-30VI.1.A Budgetary Chartstrings – VI. Budgets
… range. To the extent agency specific Bill Copy level or Sub Program values are not duplicated under a common … Level 2 : Major Category Level 3 : Category Level 4 : Sub-Category Level 5 : Fund Type Level 6 : Total Fund Level 7 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… to the Town Supervisor (Supervisor) and New York State (NYS) agencies. During the audit period, clerk fee collections received totaled more than $2.4 million. The … Clerk concealed her misappropriation of collections by not recording collections or recording them for less than the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Comptroller DiNapoli Releases Municipal & School Audits
… identified, reported or implemented needed remediation to reduce lead exposure in all potable water outlets as … plan in place, and just one reported testing results to all required parties within the required timeframes. Of … exempted by officials, and 418 could not be matched to a district test result because records were not available …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… inclusion (DEI) issues. “We encourage the Fund’s portfolio companies to ensure diversity, equity and inclusion … their businesses not just because it is the right thing to do, but because they will be better positioned to prosper in … civil rights, racial equity, diversity and inclusion, and how these affect the company’s business. Last year, the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesDiNapoli: Wall St. 2021 Profits near Record Levels
Wall Streets run of prosperity extended into the first half of 2021 with $31 billion in pretax earnings beating 2020s outsized first half profits of $276 billion even as job losses accelerated in New York Citys securities industry according to State Comptroller DiNapolis annual report
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levelsDiNapoli: System Glitch Left Too Many NYC Heat & Hot Water Complaints Ignored
… – in expectation of an inspection. Lack of access to apartments to conduct the inspections may also contribute to … percentage of violations. When inspectors have access to apartments, the rate of violations rises about 30 percent. … and doing so could improve the ability to access apartments and identify violations. Per HPD records, in FY …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-system-glitch-left-too-many-nyc-heat-hot-water-complaints-ignoredOpinion 98-13
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … under the Education Law, may construct a building to house and display works of art, objects of special character … the town may expend its moneys to construct a building to house the museum and may annually raise taxes to fund such a …
https://www.osc.ny.gov/legal-opinions/opinion-98-13DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… revenues” reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … by the city declined 2.7% from FY 2019. The following year fines and forfeitures declined again, by 4%. … revenues reached an estimated $67 billion in fiscal year FY 2025 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… bank accounts to the Le Roy Fire Department’s checking account. In addition, transfers were made from the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center
… period June 1, 2012 through February 3, 2016. Background In October 2013, the Department launched a state-based … on its operations. The Department’s Bureau of Quality Management and Change Control monitors Maximus’ performance … business function the Department reviews; and to increase staffing to complete more quality assurance reviews. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/program-oversight-and-monitoring-maximus-contract-new-york-state-health-insuranceOpinion 2010-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to … and deeded. You ask whether monies held in a park land trust fund pursuant to Village Law § 7-730 may be …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Environment, Energy and Agriculture – 2022 Financial Condition Report
… Department of Environmental Conservation (DEC) In SFY 2021-22, DEC All Funds spending totaled $1.3 billion, an increase of $350.8 million (35.4 percent) from SFY 2020-21 as agency … 38 FTEs below levels as of March 31 in the previous year and 6.3 percent below levels from March 31, 2012. …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureOpinion 90-51
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … and may not be paid for with surcharge funds. This is in reply to your letter inquiring about the use of … County Law (§300, et seq .), to fund certain activities in relation to the county's proposed installation and …
https://www.osc.ny.gov/legal-opinions/opinion-90-51IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… State statutes. These benefits are supported primarily by General Fund appropriations, and supplemented with revenue … payroll taxes. 60020 Fringe Benefit Escrow Fund Non-General payments to the Fringe Benefit Escrow Fund for … Payments for private counsel certified by the Attorney General under the Public Officers Law for state employees in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-charges