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Opinion 97-4
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … of moneys to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … and use of foreign fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Protection of Child Performers
… to exploitation. The Department’s Child Performers Unit (Unit) is responsible for monitoring compliance with all parts … by the child’s parent or guardian when applying through a web portal and automatically posted to the System. Unit staff …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersLow-Income Housing Trust Fund Program
… Trust Fund Corporation's (Corporation) mission is to create decent affordable housing for persons of low income by … reasons for any management decisions to fund projects that do not adhere to the established criteria at the time of the … and disbursed in an efficient manner to help meet the States criti …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programResponsiveness to Noise Complaints Related to New York City Nightlife Establishments
… Purpose To determine whether the New York City Police Department … related to nightlife establishments in New York City (NYC). Our audit period was January 1, 2010 through March 31, … a total of 713,264 noise complaints were called in to NYC’s 311 system. According to the World Health Organization …
https://www.osc.ny.gov/state-agencies/audits/2017/06/09/responsiveness-noise-complaints-related-new-york-city-nightlife-establishmentsThe Growing Role of Counties in Emergency Medical Services
This report examines the local government role in emergency medical services (EMS) in New York State and particularly the growing role that counties are playing in EMS provision.
https://www.osc.ny.gov/files/local-government/publications/pdf/ems-report-2024.pdfMemorandum in Support of S.6809-A (Reichlin-Melnick) /A.7925-A (Zebrowski)
The Office of the State Comptroller (OSC) strongly supports the enactment of S.6809-A/A.7925-A, which would statutorily restore OSC’s pre-audit review and approval of certain contracts.
https://www.osc.ny.gov/files/press/pdf/memorandum-in-support-s6809-a7925.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41)
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41.pdfChautauqua County – Financial Condition (2023M-111)
Determine whether Chautauqua County (County) officials adopted realistic budgets, routinely monitored financial operations and took appropriate actions to maintain the North Chautauqua County Water District’s (District’s) fiscal stability.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/chautauqua-county-2023-111.pdfReview of the Financial Plan of the City of New York, March 2022
Over the last two years, New York City has grappled with a catastrophic public health crisis along with multiple economic and social disruptions arising from the COVID-19 pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2022.pdfManagement of Invasive Species (2019-S-26) 180-Day Response
To determine if the Department of Environmental Conservation was effectively managing invasive species to prevent and mitigate the harmful effects of invasive species populations in New York State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s26-response.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41) 90-Day Response
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41-response.pdfNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… The average bonus paid to employees in New York City’s securities industry for 2021 grew to $257,500, a 20% jump over the previous year’s record high, according to annual estimates released today … expected revenue from income taxes. “Wall Street’s soaring profits continued to beat expectations in 2021 and drove …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordCUNY Bulletin No. CU-607
… Purpose To notify CUNY agencies of the 2018 Pre Tax Transit and Parking rate changes pursuant to IRS … Transportation Spending Account Program who have a CUNY Pre Tax Transit Benefit (code 438) and/or CUNY Pre Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-607-2018-cuny-pre-tax-transit-and-parking-rate-changesLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… agreements (agreements) with Naturally Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1VII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… It is in the State’s best interest to use cost effective payment methods and to avoid the expenses associated with the State’s traditional … travel expenses). If the reconciled balance including work-in-process activity and deposits in transit, exceeds the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesState Comptroller DiNapoli Releases State Audits
… of New York: Lehman College - Controls Over Bank Accounts (2014-S-69) Auditors found weaknesses in the … state. As of March 31, 2015, these funds totaled over $1 million. Lehman officials subsequently remitted over $1 …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… impact should that data be disclosed, altered or destroyed without authorization. In addition, city officials have not …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Comcast Agrees To Disclose Political Spending
… Comcast valued at $383.7 million “In light of the recent Supreme Court decisions governing political contributions, it’s more … KeyCorp Dr Pepper Snapple Group Noble Energy Inc. 2012 PG&E Corporation Sempra Energy Safeway Inc. Reynolds American …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spendingDiNapoli: State Agency Overtime Hits Record $611 Million
… Overtime earnings at state agencies rose to a record $611 million in 2013, a nearly 16 percent … said. “State agencies should take a hard look at how they are using overtime and for what. To hold the line on … such as the State Police, which spent an average of $74.35 per hour of overtime at a cost of $35 million. DOCCS paid the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionUnified Court System Bulletin No. UCS-251
To inform agencies of OSCs automatic processing of the Adjustment to Basic Annual Salary reflective of the October 2014 April 2015 April 2016 and April 2017
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-units