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Schroon Lake Fire District – Cash Disbursements (2017M-9)
… 1, 2015 through October 31, 2016. Background The Schroon Lake Fire District is a district corporation of the State, … distinct and separate from the Town of Schroon, in Essex County. The District is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… the cafeteria fund. No one at the District calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … fund. District officials should calculate and monitor cost- and revenue-per-ME. The food service supervisor should …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mII.3.B Establish Control – II. New York State Financial Accounting
… the amount authorized for agency-administered programs is spent. The Statewide Financial System (SFS) also controls the accounting and release of payments during the fiscal year, contract encumbrances, … liability incurred by the agency prior to the end of the fiscal year. For more information about appropriation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlState Agencies Bulletin No. 246
… to direct deposit Affected Employees Employees in the Oswego State Federal Credit Union who are currently having a … direct deposit panel with account information provided by Oswego State FCU. Agency Action Agencies will no longer be … panels. Agencies must access all transactions for the Oswego State FCU through the direct deposit panel. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/246-conversion-general-deduction-direct-depositNew Rochelle City School District – Financial Condition (2013M-377)
… on unexpended fund balance from prior years as a financing source for annual budgets, which has reduced the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377SUNY Bulletin No. SU-347
… or more is 1% of the adjusted biweekly gross. There is no maximum amount for annual dues. Agency Actions: Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-347-united-university-professions-uup-dues-increaseVillage of Suffern – Budget Review (B6-16-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8XII.5 Overview – XII. Expenditures
… for preparing and submitting vouchers to the Office of the State Comptroller (OSC) for payment in the Statewide … vouchers and supporting documentation to the Bureau of State Expenditures (BSE) in order to initiate payment (with …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewCattaraugus County – Court and Trust Funds (2014M-85)
… County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January … lien, when the whereabouts of any person entitled to an estate payment is unknown. Key Findings The records … records and properly reported the condition of court and trust funds and abandoned property to the Office of the State …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85SUNY Bulletin No. SU-375
… Purpose: The purpose of this bulletin is to notify agencies of a change in the dues structure for employees represented … paychecks dated July 30, 2025. OSC Actions: At the request of UUP, OSC will update the base annual salary for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-375-united-university-professions-uup-change-dues-structureImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up) (2023-F-24)
To assess the extent of implementation of the six recommendations included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f24.pdfImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up) (2023-F-24) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f24-response.pdfSales Tax Vendor Registration Practices (2020-S-40) 180-Day Response
To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40-response.pdfImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72) 180-Day Response
To determine whether the Department of Health (Department) made improper payments for claims in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the Medicaid program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s72-response.pdfCUNY Bulletin No. CU-574
… eligibility and to provide agencies with the procedures for reporting certain salary increases. Affected Employees … Annual and Hourly Blue and White Collar employees in the following Negotiating Units: COLLECTIVE NU BU's IBT … dated January 19, 2017. The rates and effective dates for each collective Negotiating Unit are: DC37 SEIU IATSE …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-574-2011-2017-blue-and-white-collar-retroactive-general-salaryOpinion 90-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. ZONING AND PLANNING -- Subdivisions (validity of engineering and legal fees imposed upon developer); …
https://www.osc.ny.gov/legal-opinions/opinion-90-14Opinion 91-40
… (rescheduling of work days to avoid conflict with military duty) MILITARY LAW, §242(5): (1) A municipal officer or employee is entitled to compensation for time spent on ordered military duty for the greater of 30 … officers and employees on other types of leave such as for jury duty, training and labor-management purposes, and is …
https://www.osc.ny.gov/legal-opinions/opinion-91-40State Police Bulletin No. SP-135
… Purpose To notify the Division of State Police of the procedures for … Year 2009-10 will be based on the bargaining unit to which a member was assigned on the date of participation in the … who return from Military Leave or other approved leave and pass the 2009-10 fitness test may be entitled to Fitness …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-135-fitness-bonus-payment-state-fiscal-years-2009-10-and-2010-11DiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… if food service workers were tested for tuberculosis (TB), according to an audit released today by New York State Comptroller … were tested for TB. Three separate agencies are supposed to make sure that happens, but my auditors found that has not …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersOpinion 2003-7
… other recreational purposes, including the acquisition of property" (Town Law §277[4][c]). This Office has expressed …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7