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Opinion 95-26
… of tax moneys to pay for improvement to fire department headquarters); (investment of tax moneys by loan to fire … §§9104, 9105; ESTATES, POWERS AND TRUSTS LAW, §11-2.2: It is inadvisable for a volunteer and exempt firemen's … Therefore, when an exempt firemen's benevolent association is governed by a special act of the State Legislature and is …
https://www.osc.ny.gov/legal-opinions/opinion-95-26DiNapoli Announces New Technology Investment Through Contour Venture Partners
… activity, received venture funding through Contour Venture Partners, an investment partner of the New York State Common … Common Retirement Fund has partnered with Contour Venture Partners for a total of twenty investments through the … New York State Common Retirement Fund and Contour Venture Partners provides us exceptional flexibility to grow the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-new-technology-investment-through-contour-venture-partnersDiNapoli: Buffalo Woman Pleads Guilty to Stealing Her Deceased Grandmother's State Pension Payments
… Russell pleaded guilty in Erie County Court before Judge Paul Wojtaszek. Her sentencing is scheduled for Feb. 8, 2024. … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-buffalo-woman-pleads-guilty-stealing-her-deceased-grandmothers-state-pension-paymentsDiNapoli: 31 School Districts Designated in Fiscal Stress
… Thirty-one school districts were designated in some level of fiscal stress under New York State Comptroller Thomas P. … significant financial support,” DiNapoli said. “With much of the relief funding having been spent, the number of school districts in fiscal stress has returned to …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressOpinion 94-17
… TAXES AND ASSESSMENTS -- Tax Levy (inclusion of delinquent solid waste services fees with) GENERAL MUNICIPAL LAW, … with constitutional equal protection guarantees (see NY Const, art I, §11; Elmwood-Utica Houses v Buffalo Sewer Authority, 65 NY2d 489, 492 NYS2d 931). Except …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Randolph Central School District - Financial Management (2019M-232)
… fund. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in the general fund. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232DiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… private spending will have to return before the industry can fully recover. DiNapoli’s report also noted that: …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineState Agencies Bulletin No. 1835
… Purpose The purpose of this bulletin is to provide agencies with tools to assist … with no balance row may be affected. Background Due to the Governor’s New York State on PAUSE Initiative, the New … The purpose of this bulletin is to provide agencies with tools to assist …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksOpinion 92-24
… Public Officers Law, §70-a, because it is mailed as third class matter and does not have a paid subscription, may not … newspaper which is published in the town, mailed as third class matter and does not have a paid subscription. If not, … The other newspaper is published daily, mailed as second class matter and has a paid subscription. In 1988 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Financial Reports
… statements and supplementary details for NYSLRS such as the Annual Comprehensive Financial Report and the annual …
https://www.osc.ny.gov/retirement/resources/financial-reportsNew York City’s Uneven Recovery: Youth Labor Force Struggling
When the COVID19 pandemic first hit workers aged 16 to 24 experienced the worst outcomes of all age groups nationwide
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingOpinion 88-13
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … officer and stockholder of more than 5% of the outstanding stock of an insurance agency would have a prohibited conflict … of such contract and (2) the duties of such employment do not directly involve the procurement, preparation or …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Ten-Year Comparison of Prompt Contracting Data as Reported by State Agencies, January 2, 2013 - January 1, 2023
Prompt Contract 10 Year Trend Chart
https://www.osc.ny.gov/files/state-agencies/contracts/2022/pdf/pcl-10-year-pc-chart-2022.pdfNew York City Department for the Aging: Oversight of the Home Delivered Meals Program (2020-N-5)
To determine whether the New York City Department for the Aging (DFTA) effectively oversees the provision of home delivered meals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n5.pdfUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (2021-S-32) 180-Day Response
To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physician-administered drugs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s32-response.pdfEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits (2022-S-27) 180-Day Response
To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s27-response.pdfTen-Year Comparison of Prompt Contracting Data as Reported by State Agencies, January 2, 2012 - January 1, 2022
Prompt Contract 10 Year Trend Chart
https://www.osc.ny.gov/files/state-agencies/contracts/2021/pdf/pcl-10-year-pc-chart-2021.pdfTen-Year Comparison of Prompt Contracting Data as Reported by State Agencies, January 2, 2010 - January 1, 2021
Prompt Contract 10 Year Trend Chart
https://www.osc.ny.gov/files/state-agencies/contracts/2020/pdf/pcl-chart-2020.pdfHeadstart of Rockland, Inc. - Compliance With the Reimbursable Cost Manual (2018-S-25) 90-Day Response
To determine whether the costs reported by Head Start of Rockland, Inc.on its Consolidated Fiscal Report were properly calculated, adequately documented ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s25-response.pdfThe ARC of Ulster-Greene - Compliance With the Reimbursable Cost Manual (2015-S-60), 90-Day Response
To establish the preschool special education tuition reimbursement rates used to bill public funding sources that are supported by State aid payments
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s60-response.pdf