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Town of Ridgeway – Health Insurance Benefits (2025M-95)
… (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials? Audit … audit period back to January 2018 to verify total health insurance costs paid by the Town for officials. Understanding … Audit Area As a general rule, a town may provide health insurance benefits to current and former town officials in …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (2019-S-2) 180-Day Response
To determine whether the Department of Health (Department) paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier (NPI) for ordering, prescribing, referring, and attending (OPRA) health care providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s2-response.pdfHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49) 180-Day Response
To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49-response.pdfUnited Cerebral Palsy Association of Nassau County, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-14) 180-Day Response
To determine whether the costs reported by United Cerebral Palsy Association of Nassau County, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s14-response.pdfOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… whether the New York City Department of Homeless Services (DHS) is adequately monitoring the security expenses at single … The New York City (City) Department of Homeless Services (DHS), an administrative unit of the New York City Department … services, or use a combination of both. In addition, both DHS and providers procure security-related equipment (e.g., …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersAshville Fire District – Procurement and Board Oversight (2025M-81)
… used by the District to purchase a custom pumper fire truck. We included this purchase because the final payment … $796,200. Although the Board advertised for bids for each truck, the bidding requirements were written in a manner that … orders totaling $63,500 to further customize a pumper truck. District officials did not include the modifications, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81CUNY Bulletin No. CU-345
… HNR – Nonresident Alien Honorarium Earnings Code ( WWW - Honorarium) required. This earns code is paid on the … contractor, the agency must submit the Earns Code WWW on the Time Entry page as follows: Earns Code - WWW Begin Date - first day worked End Date - last day worked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingCUNY Bulletin No. CU-513
… Affected Employees CUNY employees in the titles of Plumber, Supervisor Plumber, Plumber’s Helper, Thermostat Repairer and Supervisor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-513-cuny-retroactive-salary-rate-increases-plumbers-supervisorCUNY Bulletin No. CU-643
… Purpose To explain the agency procedures for reporting rate increases … This determination provides for a retroactive increase to the hourly rates effective 07/01/2018. The revised rate … increases. Agency Actions Reporting the Rate Increases To increase the hourly rate(s), the agency must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-643-cuny-retroactive-salary-rate-increases-carpenters-andComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Capital District … to demonstrate that employees used due diligence to obtain the lowest reasonable cost. Auditors questioned the propriety of discretionary expenditures totaling about …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1698
… Expense Reimbursement ' in the subject line of the email: AC 1099-S Request/Agreement for Moving Expense Reimbursement Bill of Weight or Freight Bill from Carrier Receipts from … the City Universities of New York (CUNY) Agency Actions To pay the taxable moving expense reimbursement to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseState Comptroller DiNapoli Releases Audits
… Renewal: Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program (2023-S-53) The … covered employers to give at least 90 days’ advance notice of a mass layoff, relocation, or employment loss, with … related services to employers and affected employees, and late attempts at initial outreach to employers that submitted …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2275
… Purpose: The purpose of this bulletin is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security … The purpose of this bulletin is to reconcile employee Social Security Numbers and names in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli: State Needs to Improve Oversight of Child Care Grants
… The Office of Children and Family Services (OCFS) failed to adequately oversee the use of child care stabilization grant funds received during the COVID-19 … child care service providers stabilize their operations and retain their employees, in 2021 the American Rescue Plan …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsState Agencies Bulletin No. 2379
… for processing taxable Educational Assistance Benefits for 2025. Affected Employees: Employees who receive Employer paid … that exceed the $5,250 exclusion limit for calendar year 2025 are affected. Per IRS Publication 15-B, Employer’s Tax … 15-B for further information. Note: As of July 2025, two new earnings codes have been created to allow the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025State Agencies Bulletin No. 2378
… Purpose: The purpose of this bulletin is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security … The purpose of this bulletin is to reconcile employee Social Security Numbers and names in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2378-verification-employees-social-security-number-ssn-and-name-be-reportedTown of Lockport – Building Permit Fee Collections (2025M-56)
… Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local government − … own local rules and regulations and establishes building permit fee (permit fee) amounts which vary based on property …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Comptroller DiNapoli Releases Municipal & School Audits
… district officials did not maintain a long-term capital plan for vehicles or plan for future financial operations, the board’s ability to … of recurring revenues to fund recurring expenditures. The 2026 preliminary budget includes an estimate for health …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 90-24
… the municipality the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, 1956, p 68 still represents the views of … in connection with municipal borrowing, we believe that 12 Opns St Comp, 1956, p 68 was incorrect when it concluded …
https://www.osc.ny.gov/legal-opinions/opinion-90-24State Comptroller DiNapoli Releases Audits
… to support small businesses or for-profit independent arts and cultural organizations impacted by the COVID-19 pandemic … costs that did not comply with requirements. Department of Health and Department of Homeland Security and Emergency … Development’s point-in-time count. New York State Health Insurance Program – UnitedHealthcare Insurance Company of New …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-audits