Search
Allocation and Budgetary Controls Over Unrestricted Funds
… The Research Foundation's central office provides payroll, purchasing, accounts payable, legal, and information …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsBilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … on Bilingual’s CFR for the fiscal year ended June 30, 2015 and included certain expenses claimed on its CFRs for the two … with disabilities who are between the ages of three and five years. During the 2014-15 school year, Bilingual …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… 31, 2019, United processed and paid over $16.6 billion in medical/surgical claims. Civil Service maintains … eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and Accounting System … million). Key Recommendations Review the $5.7 million in claims paid for ineligible members and make recoveries, as …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… Memorial and Tolerance Center in Glen Cove on September 9 to present a two-volume study on what happened to synagogues in Germany during the events of Kristallnacht … County Holocaust Memorial and Tolerance Center and learn about their efforts to bring the history and lessons from the …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… Objective To determine the extent of implementation of the 12 … Federal Medicaid Drug Rebate Program (Report 2021-S-11 ). About the Program The Department of Health (DOH) administers … DOH makes payments for services rendered directly to health care providers. For recipients enrolled in managed …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followFood Metrics Implementation (Follow-Up)
… Purpose To determine the extent of implementation of the two … Food Metrics Implementation ( 2017-S-18 ). Background To assist agencies in increasing their New York State food …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-followBrownfield Cleanup Program
… General lack of progress Additionally, between September 2018 and July 2024, we identified 27 sites that entered the …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programGrahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Purpose of Audit The purpose of our audit was to determine if the Board properly developed budgets, including using fund balance and reserves to finance operations, for the period January 1, 2012, to … year ended 2012, the unexpended surplus fund balance was about 47 percent of the total ensuing year’s expenditures and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1176
… Pursuant to an understanding between the Governor’s Office of Employee Relations and the Civil Service Employees … tool inventory for use in the performance of his or her job; and Are Active on the payroll at the time of payment … Eligible Titles Motor Equipment Mechanic Maintenance Assistant Mechanic Auto Body Mechanic Aircraft Mechanic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1176-2012-tool-allowance-payment-csea-operational-services-unit-bargainingUnified Court System Bulletin No. UCS-131
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 534 , First … at www.unum.com . … To notify the Unified Court System of the modified eligibility for Deduction Code 534 First Unum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-131-change-eligibility-first-unum-insurance-certain-employeesOpinion 92-49
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … be paid from moneys appropriated from taxes levied for the current fiscal year. This is in response to your letter in … or ornament" ( Perrin v New York Central Railroad Co. , 36 NY 120, 124); "a strip of land ... set apart either for …
https://www.osc.ny.gov/legal-opinions/opinion-92-49DiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… of a New York City rental assistance program is leading to significant delays in finding permanent housing for … taken any steps to investigate why delays are occurring or how to fix them. Subsidy Payment Delays Auditors requested … it lacks sufficient written policies and procedures for how these cases are chosen and approved. There is also a lack …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… reality with more and more companies recognizing the need to adapt their businesses and address the financial risks … its Proxy Voting Guidelines by adding criteria clarifying how the Fund reviews companies’ preparedness for the … and appoint directors with environmental expertise. About the New York State Common Retirement Fund The New York …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… rates for the New York State and Local Retirement System (NYSLRS). Employers’ average contribution rates for … 11.6% to 13.1% of payroll for the Employees’ Retirement System (ERS) and from 27.0% to 27.8% of payroll for the …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024Office Real Estate in New York City: A Review of Market Valuation Shifts
The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdfAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… on summonses, such as bad addresses and false telephone numbers, contributes to collection difficulties. Even for …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followOffice of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… Comptroller Thomas DiNapoli's Communications Director Jennifer Freeman made the following statement today: "It's … State Comptroller Thomas DiNapolis Communications Director Jennifer Freeman made the following statement today …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesDiNapoli, Stringer Lead Investors Calling on Olympic Sponsors to End Their Silence, Defend Russian LGBT Rights
… coalition of 19 investors, today released letters written to four major corporate sponsors of the upcoming Winter Olympic Games in Sochi, Russia that failed to respond to an earlier request they use their influence to ensure the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-stringer-lead-investors-calling-olympic-sponsors-end-their-silence-defend-russian-lgbtDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… labor costs. The city’s out-year gaps in FY 2024 and FY 2025 have decreased slightly from an average of nearly $4 …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projections