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State Agencies Bulletin No. 2194
… responding to employee garnishment information requests in the Payroll Deductions: Best Practices & Valuable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requestsXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… The purpose of this section is to provide guidance to state agencies on: Assessing the need … preventive maintenance is appropriate when the agency does not have the personnel with the capability to perform such …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… Numerous New York State agencies use toll-free telephone numbers to … no calls. Review charges from toll-free vendors to ensure all surcharges and taxes are allowable under the terms and … Guide to Financial Operations REV. 03/19/2012 … Numerous New York State agencies use tollfree telephone numbers to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… submit rebate invoices to drug manufacturers. Key Findings For the period from January 2018 through March 2023, we … system controls. We found that DOH does not have a process for performing detailed reviews of rejected encounter claim …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesCUNY Bulletin No. CU-674
… employees meeting the eligibility criteria who are Active or on Paid Leave in Bargaining Units AJ, GA, TC, T8, CA, CB, … the Earn Codes XAR, YAR, or ZAR . AJR may be paid in a single lump sum amount or broken down into raise periods … taxable gross and will be reported on the employee’s Form W-2. Deduction Information for Inactive Employees All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactiveAdvisory Council for the Retirement System
… Retirement System, appointed by the Comptroller pursuant to regulations of the Comptroller (2 NYCRR Part 320), advises and makes recommendations to the Comptroller on the formulation of policies in relation to the administration and management of the Common Retirement …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemEnglish Language Learners Programs
… 2023. About the Program According to the U.S. Department of Education, there is a well-documented achievement gap … English Language Learners (ELLs)—students who, by reason of foreign birth or ancestry, speak or understand a language … enrollments are on the rise in New York, with the number of ELL students outside of New York City increasing 8% from …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsLocal Governments Should Improve Accessibility for New Yorkers
Municipalities should consider improving physical accessibility to their facilities for people with disabilities according to a report released by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersAudits
… the State Comptroller audits State and local governments to ensure that they use taxpayer money effectively and efficiently to promote the common good. We provide two versions of our audits: a concise summary called the Taxpayers’ Guides to Audits; and the entire audit report. See Reports for …
https://www.osc.ny.gov/state-agencies/auditsDiNapoli Audit Praises Waterville Central School District
… Waterville Central School District is located in the village of Waterville in Oneida County. The district serves … Vernon in Oneida County, and the towns of Brookfield and Madison in Madison County. The final report can be found online at: …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtOversight of Water Supply Emergency Plans
… Objectives To determine if the Department of Health (Department) is … assessments and to ensure that any recommended follow-up actions occur. The audit covered the period January 2017 … a CVA. Further, the Department did little to follow up when Water Systems were late in submitting or didn’t …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansXV.9 Revenue Classifications – XV. End of Year
… are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to properly … are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to properly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Williamsburg’s CFR for the fiscal year ended June 30, 2019 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2018. About the Program Williamsburg is a New York City-based not-for-profit organization authorized by SED to provide full-day …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costSales Tax Vendor Registration Practices
… Objective To determine whether the Department of Taxation and Finance … vendors for whom the Department denied a COA; and Provide better assurance that unregistered vendors that are notified …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesMama Program, LLC – Compliance With the Reimbursable Cost Manual
… the costs reported by Mama Program, LLC (Mama Program) on its Consolidated Fiscal Reports (CFRs) were reasonable, … costs for the SEIT preschool cost-based program. Key Findings For the three fiscal years ended June 30, 2015, … the CFR; and $1,429 in unsupported depreciation expenses. Key Recommendations To SED: Review the recommended …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualOpinion 91-45
… STREETS AND HIGHWAYS -- Improvements (performance pursuant to agreement between the town board and highway superintendent) -- Repairs (performance pursuant to agreement between town board and highway superintendent) … improvements); (highway repairs and improvements subject to agreement with town board) -- Relations With Town Board …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 90-39
… the limitations specified in article 11 of the Town Law (see Town Law, §§176[18], 179). That section further provides … Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … North Little Rock v Grahm , 278 Ark 547, 647 SW2d 452), or through the use of a formula measuring the total firefighting …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 88-18
… to make such payments. (8) such officers, commission and employees as are authorized by this paragraph shall have the …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Capital Asset Management
… assets to the Office. All other State entities that do not use SFS AM report their capital assets to the Office … data but does not appear in the SFS AM data. BCA officials do not take timely, proactive actions such as running reports …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementState Agencies Bulletin No. 1716
… increase the biweekly deduction for Union Dues (Code 224) based on the annual salary amounts as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1716-district-council-37-local-1359-dues-increase