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Bet on the Farm: Farmland Protection as a Strategy for Economic Growth and Renewal, October 2010
New York State's Farmland Protection Program was created in 1992 to preserve high quality working farmland and to reduce pressures on farm families to sell the
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-farmland-protection-2010.pdfDiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies
… not demonstrated that they are prepared for the transition to a low-carbon economy, New York State Comptroller Thomas P. … plan in the country, announced today. This action is tied to DiNapoli’s comprehensive Climate Action Plan to lower investment risks from climate change and transition …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companiesDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… DiNapoli announced today his office stopped $21.3 million in questionable or fraudulent personal income tax refunds from being paid so far in 2017. DiNapoli's office paid out 4.6 million state refunds … refunds totaling $466 million are expected to be paid in the coming days. "My auditors are committed to …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… of Jennifer Colucci, 41, of Hopewell Junction, N.Y., for allegedly stealing more than $88,000 in tax funds collected for the use of the town of Beekman and its schools. The … the arrest of Jennifer Colucci 41 of Hopewell Junction NY for allegedly stealing more than $88000 in tax funds …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherState Agencies Bulletin No. 2026
… to agencies regarding a change in deduction priorities for After Tax 403(b) deductions in PayServ. Affected … OSC Payroll has made updates to the deduction priority for 403(b), Plan Type 47. Deductions will be withheld in the … to agencies regarding a change in deduction priorities for After Tax 403b deductions in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxDiNapoli Releases Analysis of Executive Budget
… Despite projections for healthy gains in tax receipts and continued growth in the economy, the State Fiscal Year (SFY) 2020-21 Executive … Budget reflects significant fiscal challenges related, in part, to higher than expected spending in the Medicaid … Despite projections for healthy gains in tax receipts and continued growth in the economy the State …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetTown of Crawford – Town Clerk (2021M-82)
… Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were … parties in a timely and accurate manner . As a result of our audit and investigation, the former Clerk pleaded … August 2020, the former Clerk was sentenced to five years of probation and 1,000 hours of community service . The …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82DiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… totaled $1.8 billion, up $188 million as compared to July of last year. “Statewide local sales tax collections growth … continued to be strong in July, despite the participation of many counties in the gas tax holiday,” DiNapoli said. … York City’s collections totaled $776 million, an increase of 19.5% — or $127 million — over July of 2021. A majority of …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyMedicaid Program - Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (2013-S-4), 90-Day Response
To determine whether Medicaid made proper payments to Joia Pharmacy, Inc. (Joia) and a related prescriber (herein referred to as “the Doctor”) in compliance wit
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-13s4-response.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014 (2015-S-12) 90-Day Response
To determine whether the Workers’ Compensation Board (Board) has adequate procedures in place to accurately report ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s12-response.pdfClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… which services or goods were not received. Expenses for alcoholic beverages generally are not proper local government … tickets signed by the person accepting delivery. Does the claim meet the legal and policy requirements in … being claimed for payment. We generally recommend that you do not pay aggregate "past due" amounts unless the original …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingPandemic Planning and Care for Vulnerable Populations (2021-S-9) 180-Day Response
To determine whether the Office for People With Developmental Disabilities (OPWDD) adequately addressed the needs of the vulnerable population it serves in its emergency plans and took appropriate actions to care for this vulnerable population during the COVID-19 pandemic.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s9-response.pdfCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… the centerpiece of BuildSmart NY– the Executive’s program for pursuing energy efficiency in certain New York State government buildings while … by creating green jobs and stimulating the marketplace for clean energy and energy-efficient products and services. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… implemented the new Department of Motor Vehicles (DMV) toll enforcement regulations, and whether there are on-site … Bridges and Tunnels, is an MTA agency that operates seven toll bridges and two tunnels which interconnect parts of New … that, as part of cashless tolling, it was moving to “open road” tolling by dismantling the toll booths from seven …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesMetroPlus Health Plan: COVID-19 Enrollment Trends
… for over 670,000 members. Changes in MetroPlus enrollment have a direct impact on H+H's financial stability. … strategic plan. This brief provides an update to MetroPlus enrollment trends as discussed in our report: NYC Health + … (31 percent) between February 2020 and June 2022, the period impacted by the COVID-19 pandemic (see Figure 1). …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsDiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… employment and economic growth may present a challenge in the coming months, along with the potential impact of … were nearly $3 billion higher than the same period in SFY 2024-25, reflecting, in part, the 24.9% increase in collections from the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterOpinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … do not constitute "purchase contracts" within the meaning and intent of the competitive bidding requirements of … property, the courts in this State have indicated that a sale will not be permitted to stand if the consideration is …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Instructions for Counties
Instructions for Counties
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions.pdfAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… (Empire) paid claims for special items according to the provisions of the agreements between Empire and its member hospitals. The audit covered the period from January 1, 2012 through … Empire paid claims for special items according to the provisions of the agreements between Empire and its mem …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-through