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New York State Dental Program – Payments for Scaling and Root Planing Procedures (Follow-Up)
… initial report Group Health Incorporated: New York State Dental Program - Payments for Scaling and Root Planing … 1, 2005 through December 31, 2008. New York State provides dental insurance benefits to certain State employees and … contracts with Group Health Incorporated (GHI) to process dental claims on behalf of the State. Emblem Health is the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/12/new-york-state-dental-program-payments-scaling-and-root-planing-procedures-followNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… recommendations included in our initial audit report, New York State Psychiatric Institute - Controls Over State … Institute was not taking steps to ensure it was receiving fair compensation for use of its facilities by Columbia …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… (DOH) regulations. District officials did not sample and test or properly exempt 140 of the 379 (37 percent) water … identifying 29 of 181 (16 percent) sampled water outlets with actionable lead levels were never reported to the local … and sampling and remediation plans to ensure compliance with NYS Public Health Law and DOH regulations. This final …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mUnderstanding Your GASB Report – Governmental Accounting Standards Board
… on net position, like assets. Discount Rate Per GASB Statement No. 67, a blended or single rate (expressed as a … GASB report issued by NYSLRS for employers to comply with Statement No 68 …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportSelected Management and Operations Practices (Follow-Up)
… initiative—EVolve NY—a program that focused on the installation of high-speed chargers. This program, … placement or use outreach efforts to encourage EV charger installation by its customers. Further, none of the planned … NY chargers at seven locations. We determined that the installation of EV high-speed chargers was as much as 2 years …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followMonitoring of Select Programs (Follow-Up)
… to older adults who need assistance to maintain their independence at home. Examples of services offered by both …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followDiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… “The fact that after decades of the work, the prompt contracting problem has not been resolved and is … the camel’s back’ for many.” The 1991 Prompt Contracting Law was intended to help expedite contracts and reduce the … State agencies should pay any interest due with the first payment under a contract to help NFPs avoid cash flow …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsState Agencies Bulletin No. 1014
… Purpose To inform agencies of new functionality in PayServ that allows for the selection of a 30% tax rate for nonresident aliens that are income code … To inform agencies of new functionality in PayServ that allows for the selection of a 30 tax rate for nonresident aliens that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsOversight of School Safety Planning Requirements
… school safety personnel; community members; and first responders. The Law also requires School Districts to review … law enforcement – a group more likely to be among the first responders to the scene of an emergency – is receiving …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsCity of Mechanicville – Procurement (2025M-60)
… officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and … Period January 1, 2022 – September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and services … officials procure goods and services in accordance with the Citys procurement policy statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60Opinion 89-60
… in receipt of your letter concerning the propriety of a town building inspector also engaging in the business of … reports to prospective purchasers of homes within the town. Article 18 of the General Municipal Law (§800 et seq .) … Concerning the propriety of a town building inspector also engaging in the business of …
https://www.osc.ny.gov/legal-opinions/opinion-89-60State Agencies Bulletin No. 1844
… for CSEA, DC-37 and PEF employees eligible for job rate status credit between 04/02/2020 and 10/01/2020 and to … represent October 2020 to differentiate the two job rate status dates. Effective Date(s) The new increment code for … credit for the following: Employees credited with job rate status that falls between 04/02/2020 and 10/01/2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1844-new-increment-code-representing-job-rate-status-october-2020-cycleState Agencies Bulletin No. 2127
… Purpose The purpose of this bulletin is to inform agencies of procedures for reporting line number changes and to explain how chartfield strings will be charged for fiscal year … The purpose of this bulletin is to inform agencies of procedures for reporting line number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2127-reporting-line-number-and-budget-year-changes-fiscal-year-2023-2024State Agencies Bulletin No. 2013
… Purpose The purpose of this bulletin is to inform agencies of procedures for reporting line number changes and to explain how chartfield strings will be charged for fiscal year … The purpose of this bulletin is to inform agencies of procedures for reporting line number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2013-reporting-line-number-and-budget-year-changes-fiscal-year-2022-2023Opinion 90-51
… 308: Surcharges imposed on customers within a municipality to pay for the establishment of an enhanced emergency … equipment and the telephone services necessary to establish and provide an enhanced 911 emergency telephone system. Other expenses related to the establishment and maintenance of such system are a …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 2001-11
Whether an assistant chief of a fire department who owns more than 5 of the stock of a corporation would have a prohibited interest in contracts for radios
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Contract Submission System Guide for Public Authority Users
… amendments for prior approval or filing to the Office of the State Comptroller (OSC), as required by Public … Bar The navigation bar displays on the left side of every page. It provides quick and direct access to the main features of the CSS. Home Provides ability to submit new or amended …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersState Agencies Bulletin No. 2161
… Purpose: The purpose of this bulletin is to inform agencies of the New Locked Query (LQ_TAX_NEW_W4_REQUIRED) to help them identify employees who require a new Form W-4, … 23, 2019, the PayServ Federal Tax Data page was modified to reflect the changes associated with the new Form W-4. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… complete report – pdf] Audit Objective Did the Caneadea Fire District (District) Secretary/Treasurer (Treasurer) record and report financial transactions in a timely and accurate manner? Audit Period January 1, 2023 – June 30, 2025 Understanding the Audit Area A fire district’s treasurer should record and report financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118DiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… State Comptroller Thomas P. DiNapoli, in a letter released today, called on the U.S. Department of Transportation and the Federal … to prevent oil spills and other hazardous accidents on New York’s railways and require oil transporters to carry … State Comptroller Thomas P DiNapoli in a letter released today called on the US Department of Transportation and the …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkers