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State Comptroller DiNapoli Releases Municipal Audits

… included, among other information, his observations of when employees started and ended work each day, worked … and reserves to avoid significant real property tax increases. The board adopted realistic budgets from 2014 … and receipts. However, the department treasurer does not maintain complete accounting records of …

https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1

DiNapoli: School District Revenue Growth Slows

… are caught in a financial bind and are struggling for a way out,” said DiNapoli. “State and federal aid have … these revenues increased by nearly 7 percent per year. For the 2012-13 school year, school district revenues in the … totaled $60.1 billion. Of that total, state aid accounted for 34 percent ($20 billion), federal aid 5 percent ($3 …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slows

Opinion 88-50

… a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … authorizes villages to establish capital reserve funds for the purpose of financing all or part of the cost of the … water storage tank clearly is a "capital improvement" for purposes of section 6-c (see GML, §6-c[1][b][1]). Since …

https://www.osc.ny.gov/legal-opinions/opinion-88-50

Town of Spencer – Disbursements (2025M-35)

… item detail and cost per unit, the Board was provided with monthly summaries which referenced these invoices but … totaling $4,500 by using a credit account established with a local vendor who sold metal products without the … account had a remaining credit balance of $8,700 with the vendor as of September 25, 2024.The use of credit …

https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35

Selected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment

… were appropriately licensed and inspected; facilities with radiation equipment were registered and inspected; facilities complied with selected licensing and registration regulations; and … material licenses and the registration of facilities with radiation equipment. To ensure compliance with …

https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipment

New York City Economy Continues to Set Records

… in employment sectors, such as leisure and hospitality, with average salaries below the citywide average of $89,800. … The city’s current job expansion is also the fastest, with an average of 91,200 jobs added each year. Business … sector has grown by 80 percent since 2009 to 142,600 jobs. With an average salary of $152,900 in 2017, the tech sector …

https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-records

State Agencies Bulletin No. 896

… of the Laws of 2008 implements the agreement between the State of New York and the Rent Regulation Services Unit and … Pay Basis Code of FEE . No Increase for employees who were on a Leave of Absence for a Reason unrelated to Workers’ Compensation or Military Leave on the effective date of the increase until the employee …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/896-april-1-2009-salary-and-longevity-increases-employees-represented-rent

Division of Housing and Community Renewal Bulletin No. DH-37

… basis employees, except for employees budgeted as per diem with a Pay Basis Code of FEE . No Increase for employees who … on the Job Action Request or Transfer Request page with an effective date on or before 4/2/09 (Administration): … on the Job Action Request or Transfer Request page with an effective date after 4/2/09 (Administration): The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-37-april-1-2009-salary-and-longevity-increases-employees

Oversight of Juvenile Justice Facilities

… Office of Children and Family Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State … are operated in good condition and in compliance with the DJJOY Policy and Procedure Manual, conduct regular …

https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilities

Unified Court System Bulletin No. UCS-191

… Purpose To inform agencies of procedures for reporting salary increases for affected employees. Affected Employees Unrepresented … (UCS) and various unions, increases in basic annual salary for employees earning $115,000 or more were deferred pending …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-191-unified-court-system-ucs-salary-restorations-unrepresented

Audit of the Tuition Assistance Program at Pratt Institute

… of Education's Rules and Regulations (Regulations) when certifying students for State-funded Tuition Assistance … of Educations Rules and Regulations Regulations when certifyi …

https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-institute

NYC Schools Underreporting Bullying and Harassment

… its launch in Feb. 2018. It has also changed its review process to include all incidents for possible reporting to …

https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassment

Medicaid Program – Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program

… and Medicaid claim costs totaled $68.1 billion. The Affordable Care Act and implementing federal regulations mandated that state Medicaid agencies require all ordering and referring physicians and other professionals … the OPRA provider’s validity to provide Medicaid services. It also allows the Department to verify the provider’s …

https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-payments-services-related-ordering-prescribing-referring-or

Unnecessary Managed Care Payments for Medicaid Recipients With Medicare (Follow-Up)

… of implementation of the six recommendations included in our initial audit report, Unnecessary Managed Care … Medicare deductibles and coinsurance for the recipients in question, the net savings to Medicaid would have been … Medicaid managed care premiums occurred because of delays in posting recipients' Medicare data to eMedNY (Medicaid's …

https://www.osc.ny.gov/state-agencies/audits/2013/11/01/unnecessary-managed-care-payments-medicaid-recipients-medicare-follow

State Agencies Bulletin No. 238

… The Position Correction Report will be mailed to agencies with the Auditor and Salary Determination Correction Reports. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positions

State Agencies Bulletin No. 1173

… agreement: General Salary Increases to base and Longevity Pay and increases to other payments Ending of Security … Provisions and Eligibility April 1, 2009 General Salary Increase The legislation provides for a 3.0% General Salary … for employees who have received paid stipends during the raise periods. The salary increases may also result in an …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1173-implementation-retroactive-general-salary-and-other-increases-and

Medicaid Program – Cost of Pharmacy Services Under Managed Care

… recipient. Under managed care, the Department contracts with managed care organizations (MCOs), which arrange for the … drugs to the Medicaid program, nor does it provide MCOs with information or assistance to determine the most … and ensure drug utilization is steered toward drugs with the lowest net cost when medically appropriate. … To …

https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-care

CUNY Bulletin No. CU-830

… date listed above in the Effective Dates section, along with the new applicable hourly rate. A separate Pay Change … now deceased should be submitted as a Stop Payment Request with a reason of Exchange in PayServ. The Report of Check … check, OSC will accept a photocopy of this form along with a new Report of Check Exchange.   Questions: Questions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-830-cuny-2025-rate-increases-painter-titles

CUNY Bulletin No. CU-840

… date listed above in the Effective Dates section, along with the new applicable hourly rate. A separate Pay Change … now deceased should be submitted as a Stop Payment Request with a reason of Exchange in PayServ. The Report of Check … check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: Questions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-840-cuny-2025-rate-increases-steamfitter-titles

Opinion 90-57

… on contract to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- … village fire department); (need for referendum on contract with village having service award program) -- Villages … for on contract to receive fire protection from village with service award program) VILLAGES -- Power and Duties …

https://www.osc.ny.gov/legal-opinions/opinion-90-57