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Oversight of Critical Foster Care Program Requirements (Follow-Up)
… Objective To determine the extent of implementation of the three … Foster Care Program Requirements (Report 2015-S-79 ). About the Program The Office of Children and Family Services … certain foster homes, and providing casework services to children and families. OCFS and these entities use the …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followUnified Court System Bulletin No. UCS-147
… based on their work percentage. Agencies should refer to Payroll Bulletin UCS-108 for eligibility information. OSC Actions After payroll processing is completed for Pay Period 1L, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-147-senior-officer-series-sos-differential-increase-eligibleUnified Court System Bulletin No. UCS-158
… based on their work percentage. Agencies should refer to Payroll Bulletin UCS-108 for eligibility information. OSC Actions After payroll processing is completed for Pay Period 1L, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-158-senior-officer-series-sos-differential-increase-eligibleDiNapoli Report Tracks MTA's Shifting Revenue Streams
… to significant shifts in those streams of income, a new report from State Comptroller Thomas P. DiNapoli details. … area in MTA revenues is increased reimbursement from the city for MTA paratransit from $213 million in 2019 to $526 … compared to 2019 as the retail vacancy rate in the New York City Transit system is currently 31%. While certain …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsIX.3.A Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies - Pre-Award Spending Projects – IX. Federal Grants
… Contract/Federal Grant Award attached. Additionally, it is the responsibility of the agency to monitor pre-award … Grants in SFS for Non-Onboarding Agencies ) and link it to the existing pre-award Project ID. The contract will … that this contract is being linked to a pre-award project. It is essential that the pre-award Project ID previously …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix3a-establish-maintain-federal-grants-sfs-non-onboarding-agencies-pre-award-spending-projectsFinancial Reporting and Asset Allocation
… fund managers, and the involvement of placement agents. 2025 June | May | April | March | February | January Previous … Fund's estimated value and performance. 1st Quarter, FY 2025-26 Year End Value, FY 2024-25 3rd Quarter, FY 2024-25 2nd …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… general fund expenditures were $14.6 million and it educated approximately 125 students in grades K-6. The … Board appropriated surplus fund balance, in part, because it adopted budgets that annually overestimated appropriations … Board appropriated surplus fund balance in part because it adopted budgets that annually overestimated appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfDiNapoli Announces Decrease in Pension Contribution Rates for FY 2016-17; Lowers Assumed Rate of Return
… Retirement System (ERS) will decrease from 18.2 percent of payroll to 15.5 percent, or about 15 percent. While the … System (PFRS) will decrease from 24.7 percent of payroll to 24.3 percent, or about 2 percent. "For the third …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-decrease-pension-contribution-rates-fy-2016-17-lowers-assumed-rate-returnState Police Bulletin No. SP-109
… Questions about this bulletin may be e-mailed to the Payroll Audit mailbox. … To inform the agency of new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-representedXII.6 Unique Payment Situations – XII. Expenditures
… This section provides Business Units with guidance on how to process certain payment situations where the type of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6-unique-payment-situationsMarketing Service Performance Monitoring
… of the contract and the appropriated State funds involved, it was reviewed by the Office of the Attorney General to ensure that it was in proper form and included all provisions mandated by … method of accomplishing the intended purpose or whether it would successfully achieve the program goals ESD intended, …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringPsychotherapeutic Evaluational Programs, Inc. dba Parsons Preschool – Compliance With the Reimbursable Cost Manual
… authorized by SED to provide full-day Special Class (SC), full-day Special Class in an Integrated Setting (SCIS), … the cost-based programs under audit. In addition to the SC, SCIS, and SEIT preschool special education programs, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableDiNapoli Finds Major Problems with Rochester School District Payments
… program. DiNapoli's auditors reviewed 515 procurement card (p-card) purchases totaling approximately $396,000 and found … and Procurement ," or go to: http://www.osc.state.ny.us/localgov/audits/schools/2017/rochester.htm For access to …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsDiNapoli: State is Slow in Disbursing Some Federal Relief Funds for Housing
… The audit found that, under the management of Homes and Community Renewal (HCR) and its local program … the Coronavirus Aid, Relief, and Economic Security Act of 2020 (CARES Act) with a HUD-HCR funding agreement through … HCR must expend at least 80% of the funds by September 23, 2023. DiNapoli’s audit found HCR needs to improve its …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-slow-disbursing-some-federal-relief-funds-housingCOVID-19 Pandemic Small Business Recovery Grant Program
… according to COVID-19 Pandemic Small Business Recovery Grant Program (Program) eligibility requirements, and whether … signed the “New York State on PAUSE” executive order in response to the COVID-19 pandemic. The order included a … data, 77% of small businesses in the State reported a decrease in revenues and sales at the end of April 2020. The …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programState Agencies Bulletin No. 315
… whose TIAA record has been canceled. Effective Date April 26, 2002 Overview Section 392(4) of the Education Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/315-changes-processing-suspense-period-and-7-year-period-tiaacref-membersSchenectady City School District – Math Workbook Inventory (2023M-65)
… District (District) officials maintained adequate math workbook (workbook) inventories and ordered workbooks as needed. Key … District District officials maintained adequate math workbook workbook inventories and ordered workbooks as needed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Excessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… Objective To determine the extent of implementation of the seven … caps) on the number of monthly rental payments—many items have 10-month caps. In accordance with Medicaid regulations, … oxygen equipment—a type of DME—is allowed as a continuous (i.e., uncapped) rental and is not purchasable under Medicaid. …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-follow