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Opinion 88-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to relocate family court) -- County Seat (effect of relocation of family court) COUNTY LAW, §216; NY CONST, … county without also effectuating a change in the location of the county seat …
https://www.osc.ny.gov/legal-opinions/opinion-88-20Opinion 89-40
… lost wages pursuant to General Municipal Law, §72-o. You ask whether a fire district may reimburse a self-employed …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… and industry leaders. PDF Version Highlights In 2019, New York City’s arts, entertainment and recreation sector … for more Paycheck Protection Program loans through March. New York City has a world-renowned arts, entertainment and … offered by this sector also draw many tourists to New York City. NYC & Company (the City’s convention and …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… review was to assess the City of Little Falls’ (City’s) progress, as of March 2024, in implementing our recommendations in the audit report … Based on our limited procedures, the City has not made progress implementing corrective action, as none of the 12 … of our review was to assess the City of Little Falls Citys progress as of March 2024 in implementing our recommendations …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fNorth Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… Review The purpose of our review was to assess the North Amityville Fire Company’s (Company) progress, as of June … The Company provides fire protection services within North Amityville Fire Protection Districts 5 and 6 in the Town of … The purpose of our review was to assess the North Amityville Fire Companys Company progress as of June 2024 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fLivonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… of Review The purpose of our review was to assess the Livonia Joint Fire District’s (District) progress, as of … 2021. Background The District is located in Town of Livonia and the Village of Livonia in Livingston County. An appointed five-member Board … The purpose of our review was to assess the Livonia Joint Fire Districts District progress as of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fDiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… major growth in 2023, future collections may not grow at such a fast pace,” DiNapoli said. “With the nation and the … growth. Albany County had the largest increase at 48.8%, followed by Columbia (29.1%) and Yates (26.8%) counties. Onondaga County had the smallest growth at 8.9%. These monthly sales tax collections are from the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Auditors also found the library’s former president had unlimited access to the payroll system and routinely changed … including $1,071 in regular pay, $623 for vacation time, $2,971 for sick time and $220 for holiday leave. The audit … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsNYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… had assumed statewide bonuses for the broader finance and insurance sector would decrease by 15.5 percent in SFY 2021 …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityJefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… Jefferson County Industrial Development Agency’s (JCIDA) progress, as of July 2024, in implementing our recommendations in the audit report … We determined that the JCIDA has demonstrated minimal progress implementing corrective action. Of the five audit … the Jefferson County Industrial Development Agencys JCIDA progress as of July 2024 in implementing our recommendations …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Chenango County Industrial Development Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the … The purpose of our review was to assess the Chenango County Industrial …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fDiNapoli Releases Annual IDA Report
… in 2018, up 4.4 percent from 2017, according to an annual report that summarizes the performance of IDAs issued today … and the impact on local government budgets.” DiNapoli’s report found: The state’s 109 active IDAs provided … total. Service industry positions accounted for 45,629 (25 percent) of job gains closely followed by finance, real …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportSchool of Professional Studies – Controls Over Bank Accounts
… was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York … fiscal year 2009 to $17.5 million in fiscal year 2013, and its expenditures increased from $8.11 million to $16.5 … there was fraud waste or abuse in the use of funds held in its bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsSUNY Bulletin No. SU-55
… Purpose Employees in Bargaining Unit 28 are now eligible to participate in the TIAA Supplemental Annuity Program (deduction code 404). Affected Employees Employees in Bargaining Unit 28 Effective Date Immediately OSC Actions … Employees in Bargaining Unit 28 are now eligible to participate in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-55-tiaa-supplemental-retirement-annuity-program-deduction-codeTown of Waterford - Town Clerk Collections (2018M-265)
Determine if collections in the Town Clerk’s (Clerk) office are adequately accounted for, reported and deposited intact, in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/waterford-265.pdfRetirees Contribute - Statewide
Workers who have retired from service in State and local government play an important role in New York State's economy.
https://www.osc.ny.gov/files/retirement/publications/pdf/retirees-contribute-all-counties.pdfMedicaid Program: Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans
To determine whether Medicaid overpaid Mainstream Managed Care and Health and Recovery Plan premiums on behalf of dual-eligible individuals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s37-response.pdfExcessive Premium Payments for Dual-Eligible Recipients in Mainstream Managed Care and Health and Recovery Plans (2023-F-39) (Response)
To assess the extent of implementation of the four recommendations included in our initial audit report, Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f39-response.pdfExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (2021-S-37)
To determine whether Medicaid overpaid Mainstream Managed Care and Health and Recovery Plan premiums on behalf of dual-eligible individuals. The audit covered the period from March 2021 through March 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s37.pdfIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2)
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2.pdf