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Special Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City
New York’s school districts are responsible for one of the most important functions of government – educating children from kindergarten through 12th grade.
https://www.osc.ny.gov/files/local-government/publications/excel/regional-education-new-york-data-tables.xlsxState Police Bulletin No. SP-257
… not processed automatically. Affected Employees: Employees in the State Police Investigators Unit (BCI – BU62) who meet … to the 2024 annual expertise payment for Investigators in Bargaining Unit 62. Effective Dates: The retroactive … negative adjustment for these employees since in most cases these overpayments were either not recoverable or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-257-2024-retroactive-increase-expertise-pay-eligible-employees-state-policeXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… of the voucher in the Statewide Financial System (SFS) to record as much information as possible about the goods or services … using the Quantity, Unit of Measure and Unit Price fields to record that respective information. Using this … of the voucher in the Statewide Financial System SFS to record as much information as possible about the goods or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… included in our initial audit report, Overpayments for Services Also Covered by Medicare Part B (2010-S-50). Background Many of the State's … Generally, Medicare is the primary payer of claims for services provided to dual-eligible recipients. After … included in our initial audit report Overpayments for Services Also Covered by Medicare …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/overpayments-services-also-covered-medicare-part-b-followMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… Public Health Law required a new Medicaid outpatient payment methodology (known as Ambulatory Patient Groups [or … for the same services under both the old and the new (APG) payment methodologies. Furthermore, we identified 56,241 … claims totaling $4,286,603 that were at risk of duplicate payment and needed to be reprocessed using the new APG …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followOversight of the Practice of Funeral Directing
… of funeral directing in accordance with relevant law and regulation and if the New York City Department of Health and Mental Hygiene is effectively overseeing selected aspects … of funeral directing in accordance with relevant law and regulation and if the New York City Department of Health …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
The COVID-19 pandemic had devastating health, economic and social consequences. In New York, the pandemic and ensuing economic shutdown produced almost 2 million job losses in 2020. Yet for many, economic hardships existed long before this time.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-poverty-trends.pdfDiNapoli Calls for State Procurement Reform
… and allegations of corruption in the awarding of contracts for state economic development projects. “The alleged … procurement practices. This created an environment ripe for self-dealing and abuse. New York state must take credible … state law, the State Comptroller’s office is responsible for reviewing and approving state agency contracts above …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reformNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… "Both houses of Congress are fighting to enact sweeping tax changes that would eliminate important … may be on their state and local budgets. Given the rush to judgement, it is hard to conclude that the members of Congress voting for these … Both houses of Congress are fighting to enact sweeping tax changes that would eliminate important …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reformSupplemental Payments to Executive Employees
… upon formal determination that an employee has met the prescribed criteria. Determine whether payments made by WCHCC …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up) (2022-F-30)
To assess the extent of implementation of the three recommendations included in our initial audit report, Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Report 2020-S-34).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f30.pdfWhitesboro Central School District – Separation Payments (2020M-146)
… $66,368 that were not supported by their individual employment contracts and were based on a Board resolution … early and receive a $42,595 separation payment and post-employment health benefits that he otherwise would not have … our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Federal Funds to New York City: Community Development Block Grant
The Community Development Block Grant (CDBG) Program (Assistance Listing Numbers 14.218 and 14.269) provides annual grants on a formula basis to states and localities to assist low- and moderate-income communities.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-community-development-block-grant.pdfState Agencies Bulletin No. 1996.3
… Payroll Bulletin No. 1996.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … Security Services Unit (BU21) titles who work at one of the following DOH facilities are affected: Deptid Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19963-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996.2
… by Payroll Bulletin No. 1996.3 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … Security Services Unit (BU21) titles who work at one of the following DOH facilities are affected: Deptid Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19962-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996.1
… by Payroll Bulletin No. 1996.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … Security Services Unit (BU21) titles who work at one of the following DOH facilities are affected: Deptid Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19961-pilot-program-establishing-temporary-overtime-rate-employees-certainCity of Troy – Budget Review (B17-5-13)
… revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. … obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State … Significant revenue and expenditure projections in the proposed budget are reasonable. The proposed budget includes …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, … did not correct deficiencies noted in our 2006 Receiver of Taxes audit, properly oversee the Receiver’s work, or … Determine whether the Town of Highlands Town Receiver of Taxes and Assessments Receiver …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120DiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… Sheppard was sentenced to five years probation and paid a total of $4,303 in restitution for falsifying her own tax … Sheppard was sentenced to five years probation and paid a total of $4303 in restitution for falsifying her own tax …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsAdministration and Monitoring of Financial Assistance to New York City Businesses
… Companies requesting financial assistance must provide a reason why, if not for the financial assistance provided by … sources, and project the full-time equivalent (FTE) jobs that would be created or retained if the financial … assistance request is granted. If NYCIDA determines that a business meets certain eligibility criteria, as set forth in …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businesses