Search
Opinion 96-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a prohibited COI exists if the contract enters a competitive bidding process and the cost of the review and planning is charged as a fee to …
https://www.osc.ny.gov/legal-opinions/opinion-96-3DiNapoli: State Medicaid Needs to Stop Paying Bills That Federally Funded Plans Should Cover
… of Health (DOH) can save hundreds of millions of dollars in costs if it strengthens its oversight of enrollment in Medicaid and other public health plans, according to two … care. The audits found tens of thousands of instances in which state Medicaid paid costs that another, …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-state-medicaid-needs-stop-paying-bills-federally-funded-plans-should-coverOpinion 88-10
… TAXES -- Gross Receipts Tax (liability of municipality for) PUBLIC CONTRACTS -- Modification (addition of amount of … §103: A petroleum business awarded a municipal contract for fuel oil may not add on the amount of the gross receipts … asked whether the successful bidder on a county contract for fuel oil may add on to his bid price, as a separate line …
https://www.osc.ny.gov/legal-opinions/opinion-88-10DiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… New York City’s full-time government workforce is expected to increase for the first-time year-over-year since the COVID-19 pandemic, according to a report released today by State Comptroller Thomas P. … New York Citys fulltime government workforce is expected to increase for the firsttime yearoveryear since the COVID19 …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… Ramapo, Pierrepont, Coeymans, Cherry Valley and Parish. Eleven communities have been listed in the second highest … entities moved into a fiscal stress category in 2014; Eleven calendar year entities moved out of fiscal stress …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesState Agencies Bulletin No. 1495
… Purpose To inform agencies of OSC's automatic processing of the April … 2016 PEF LLS payment for newly eligible employees and to provide instructions for payments not processed … To inform agencies of OSCs automatic processing of the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1495-april-2016-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2020
State Agencies Bulletin No 2020
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonNorth Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… did not maintain adequate accounting records. ECA clubs did not always have adequate supporting documentation … are supported by appropriate documentation. Ensure all ECA clubs maintain adequate accounting records. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsManagement of General School Funds (Follow-Up)
… 2010, found that New York City Department of Education (DoE) did not provide John F. Kennedy Educational Campus staff … prom, and athletic events. We made nine recommendations to DoE designed to strengthen management control over GSF accounts. Key Finding DoE and John F. Kennedy officials have made progress in …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… choose to retire with a full benefit at age 62 or between the ages of 60 and 62 with a reduced benefit. 1 Regardless of … that offers a special retirement plan, you must retire by the first day of the month following your 70th birthday, even if you have not … 11 5 and 6 members under Sections 370a 371a and 375 The Age 60 Plan …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planFire Island Union Free School District – Claims Auditing (2023M-114)
… Objective Determine whether the Fire Island Union Free School District (District) Board of Education (Board) … Determine whether the Fire Island Union Free School Ditrict District claims auditor properly audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Garrison Union Free School District – Information Technology (2023M-127)
… and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network user accounts (35 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Thousand Islands Central School District – Financial Management (2022M-201)
… action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201State Comptroller Releases Municipal Audits
… citizen or a board member signed them. Village of Little Valley – Capital Project Management (Cattaraugus County) The board properly planned the waste water treatment plant (WWTP) project but could have better managed certain …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… may need assistance. The addresses and telephone numbers for each of our regional offices is located at the end of this publication. Please contact the regional office for your locality with any questions you may have. Legal …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionSUNY Bulletin No. SU-329
… enrolled or who may enroll in SUNY 403(b) before-tax and after-tax savings plans may be affected. Background: SUNY employees may elect a flat amount 403(b) before-tax and/or after-tax deduction to be withdrawn from their … their agency whose 403(b) deductions have not been taken and inform employees that they may see changes in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansOakfield-Alabama Central School District – Procurement (2024M-103)
… action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Village of Sloan – Clerk-Treasurer (2024M-109)
… and reported financial transactions accurately and in a timely manner. Key Findings Although the … accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer also did not provide … to ensure transactions were recorded accurately and in a timely manner. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… pdf] Audit Objective Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods and services in … Determine whether the Town of Pound Ridge Town Board Board procured goods and services in …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… eligibility and/or were incorrectly granted. One property owner did not meet the eligibility requirements to receive … building exemptions. As a result, the property owner incorrectly received $15,231 in tax reductions. … buildings were not supported. As a result, the property owner may have incorrectly received $80,126 in tax …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200