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Oversight of Juvenile Justice Facilities (Follow-Up)
… Objective To determine the extent of implementation of the two … Office of Children and Family Services’ (OCFS) mission is to serve New York’s public by promoting the safety, … of our initial audit, issued on April 3, 2024, was to determine whether OCFS adequately operated juvenile …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followExamination of Unemployment Insurance Benefits
… were to determine if payment requests and payments DOL approved were appropriate and in accordance with … applicable Federal and State laws and regulatio ns and DOL policies and procedures, and if DOL recouped overpayments based on our findings . Background … were to determine if payment requests and payments DOL approved were appropriate and in accordance with …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsOpinion 90-51
… emergency telephone service) COUNTY LAW, §§300, 301, 303, 305, 307, 308: Surcharges imposed on customers within a … agent of the surcharge for the municipality (County Law, §305[1]). County Law, §307 is more specific than section 305 as to how surcharge monies remitted to the municipality …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 2007-8
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (obtaining an annual audit) FIRE PROTECTION DISTRICTS -- Contracts (requirement for audit of fire company) TOWN BOARD -- Powers and Duties (audit of fire … Whether a town board may require a volunteer fire company that provides protection to the district under a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8State Agencies Bulletin No. 1073
… Purpose To notify agencies of a new error code on the Control-D Report NPAY766 – Employee Address … Not Barcodeable, communicate modifications to existing error codes, and to provide agencies with further … determined by the USPS. Agencies reported that some of the error messages previously listed on the NPAY766 were not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableEstimate Your Pension
… your pension and finding out how much you can expect to receive is an important part of retirement planning . Use Retirement Online to Estimate Your Pension Most members can estimate their … Retirement Online in just a few quick and easy steps. To get started: Sign in to Retirement Online . Look under My …
https://www.osc.ny.gov/retirement/members/estimate-your-pensionOpinion 92-1
… is authorized (see, e.g., General Municipal Law, §872, re: industrial development agencies; General Municipal Law, §559[4], re: urban renewal agencies; Public Housing Law, §49, re: public housing authorities; Public Authorities Law, §370, …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Accountability for Traffic Ticket Surcharges (Follow-Up)
… in our initial audit report, Accountability for Traffic Ticket Surcharges (2014-S-26). Background New York State … consistently accounted for and reported all traffic ticket surcharge revenue received through the TVBs and the … Department of Motor Vehicles: Accountability for Traffic Ticket Surcharges (2014-S-26) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-followState Agencies Bulletin No. 2170
… Mileage Rates . Current maximum Federal per diems for the continental U.S. can be found in the Guide to Financial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2283
… Mileage Rates . Current maximum Federal per diems for the continental U.S. can be found in the Guide to Financial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2384
… in box 1 on the employee’s 2025 Form W-2. Social Security/Medicare tax deficiency deductions will be initiated in early 2026 for any “Taxable Expense” that did not have taxes … ( $10,918.20 ) for 2025 will only have a deduction for the Medicare tax deficiency in a 2026 paycheck. Tax Information: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2079
… purpose of this bulletin is to provide agencies with the 2022 calendar year-end procedures for taxable travel … for PCM is 58.5 cents per mile effective from January 1, 2022 through June 30, 2022 and 62.5 cents per mile effective from July 1, 2022 … purpose of this bulletin is to provide agencies with the 2022 calendar yearend procedures for taxable travel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2079-year-end-procedure-taxable-employee-expense-reimbursementsLong-Term Care Ombudsman Program (Follow-Up)
… made in our initial audit report, Long-Term Care Ombudsman Program (Report 2018-S-48 ). About the Program … to establish an Office of the State Long-Term Care Ombudsman. In New York, this office (hereafter referred to as … housing more than 160,000 residents who have a need for ombudsman services. The Office’s responsibilities include …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… audit report, Improper Overlapping Medicaid and Essential Plan Enrollments (Report 2020-S-66 ). About the Program DOH … administers the State’s Medicaid program and the Essential Plan. Medicaid provides a wide range of health care services … and/or have special health care needs. The Essential Plan also provides health insurance to lower-income people …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followProtection of Child Performers
… legal requirements that help protect the welfare of child performers. The audit covers the period April 1, 2014 through … State Labor Laws (Law) were established to protect child performers, including models, whose interests and well-being … may be vulnerable to exploitation. The Department’s Child Performers Unit (Unit) is responsible for monitoring …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersOversight of Disability Services (Follow-Up)
… community colleges, colleges of technology, and an online learning network. In the fall 2023 semester, SUNY …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations … Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program ( 2022-S-28 ). About the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingLivingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… potentially save taxpayers $284,000 per eight-student classroom by providing select special education services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureOpinion 92-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Appropriations and Expenditures (supervised physical fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness training sessions for its active volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… Objective To determine whether the Adult Career and Continuing … Program achieved its intended objectives, namely, to provide vocational rehabilitation supported employment … To determine whether the Adult Career and Continuing …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supported