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State Comptroller DiNapoli Releases Municipal and School Audits
… the deficits in the water and wastewater funds. The 2026 budget includes a proposed tax levy increase of $198,675 …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… If you need to correct a member’s earnings or days worked, submit an … add or subtract from the previously reported data in order to correct it in our system – Retirement Online will not … in a future annual bill. Do not make an adjustment to a member’s SCP, loan payments or contributions. These …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… agencies and public authorities. For example, numerous Local Assistance appropriations would authorize the Director … Institute. Includes proposals to raise the age of juvenile jurisdiction, reduce pre-trial detention of suspects, remove … For access to state and local government spending and more than 50,000 state …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightEaster Seals New York – Compliance With the Reimbursable Cost Manual
… the costs reported by Easter Seals New York (Easter Seals NY) on its Consolidated Fiscal Report (CFR) were properly … years ended December 31, 2013. Background Easter Seals NY, a not-for-profit organization, offers a wide variety of … services throughout New York State. Easter Seals NY is authorized by SED to provide preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2432
… This bulletin is superseded by 2432.1 Purpose: The purpose of this bulletin is to inform agencies of limit changes implemented as part of … the change using the normal process. The Plan vendor is responsible for restarting all pretax deductions elected … The purpose of this bulletin is to inform agencies of limit changes implemented as part of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2432-403b-and-457-plan-contribution-changes-resulting-federal-secure-20-actOffice of Operations: 2025 Virtual Fall Conference
… if you have questions or need assistance. COURSE SCHEDULE Monday, October 6 9:00 – 10:30: Procurement Record Document Submission Guide This course will provide attendees with an overview of the … directly with a bank, along with key requirements from the NYS Guide to Financial Operations. Attendees will leave with …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conference-archivedUnified Court System Bulletin No. UCS-344
… 61, certain fringe benefits including employer-funded group legal service benefits are considered taxable income. Therefore, the value of this benefit will be added to … criteria stated above are as follows: Earnings Code NRA Income Code XPL 18 YPL 19 ZPL 20 OSC will set up a Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsInternal Controls Over Selected Financial Operations (Follow-Up)
… property manager is responsible for maintaining a real-time database of State weapons inventory and ensuring … Summary Transmittal report, generally no later than the 20th of the month following the close of the billing cycle, … $1.27 million in lost reimbursements. In addition, DMNA did not maintain an internal audit function, despite the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followState Comptroller DiNapoli Releases State Audits
… ended Dec. 31, 2013, Easter Seals NY claimed $688,543 in ineligible costs for its rate-based preschool special … programs. The ineligible costs included: $546,263 in personal service costs for personnel that exceeded … SED-approved staffing ratios for the programs; $110,206 in parent agency administration services provided by Easter …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0UCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… Cerebral Palsy Association UCP of Niagara County dba Empower Empower on its Consolidated Fiscal Reports CFR were …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualState Agencies Bulletin No. 572
… Purpose Describe data on the automated Correction Report. Affected Employees All … changed, deleted or added by a payroll auditor on the Time Entry page. Effective Date(s) Automated … any additions, deletions, or changes made to transactions on the Time Entry page by OSC staff. This new report will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageImplementation of Train Service to Grand Central Madison
… MTA Headquarters, including LIRR. As the busiest commuter railroad in North America, LIRR reported carrying an average … for managing the terminal. A General Order on a railroad contains changes to rules, timetables, or other … and cover regulatory requirements such as reporting railroad accidents; clearances for side and overhead …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonOpinion 90-57
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (need for referendum on contract to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service … award program for the volunteer firefighters of a village fire department is subject to mandatory referendum in one or …
https://www.osc.ny.gov/legal-opinions/opinion-90-57DiNapoli: Brooklyn Leads NYC’s Economic Recovery
… of 109%. Brooklyn is home to immigrants from more than 150 countries, accounting for 35.4% of its population, second only to Queens. The top five countries of origin among Brooklyn’s immigrant population are …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-brooklyn-leads-nycs-economic-recoveryThe Concerning Growth of Hate Crime in New York State
… Introduction New York State has seen a concerning surge in reported hate crimes over the last five … as a strength. Definition, Data and Reporting A hate crime is an offense that is motivated by a perception or … or another protected characteristic. Hate crimes can be committed against a person or property, and involve offenses …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… hospitals. The Centers for Medicare & Medicaid Services (CMS) defines outpatient care provided in a hospital as care … as an inpatient, even if the care takes place overnight. CMS guidance states inpatient admissions are generally …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
Determine extent of implementation of 3 recommendations made in our audit report NYS Health Insurance Program Empire BlueCross BlueShield Selected Payments
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… Program: Empire BlueCross BlueShield Selected Payments for Special Items for the Period July 1, 2012 Through … Hospitals may be entitled to additional payments for special items (implants, drugs and blood) that are not …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-throughEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… portion of the Plan. Empire processes and pays claims for hospital services in accordance with agreements Empire negotiates with member hospitals. Payments for hospital services are generally based on standard fee … payments for special items are made in accordance with hospital agreements, and made significant progress to ensure …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughSelected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member hospitals. Payments for hospital services are generally based on standard fee …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empire