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Town and County Special Districts and Town Improvements
… to issue debt to finance the establishment, extension of or increase in the maximum amount to be expended for a … permission of the Office of the State Comptroller if the cost to the typical property is above the OSC-calculated average estimated cost threshold. The Comptroller’s …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… charge against the District, mathematically correct, or in compliance with the District’s procurement policies. While … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Unified Court System Bulletin No. UCS-277
… for the April 2019 Salary Increases for Judges, Justices and New York City County Clerks of the UCS Affected Employees Judges, Justices and New York City County Clerks in Bargaining Unit … of compensation and non-salary benefits for Judges and Justices of the state paid courts of the Unified Court System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-277-april-2019-salary-increase-judges-justices-and-new-york-cityMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… submitting accurate administrative costs to the Department and whether the Department was appropriately applying the … We also determined the Department provided insufficient and conflicting MMCOR cost-reporting guidance that allowed … marketing expenses as facilitated enrollment; and assess the costs of the actuary contract against the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… initial audit report, Medicaid Managed Care Organization Fraud and Abuse Detection (Report 2014-S-51 ). Background … solely to the prevention, detection, and investigation of fraud and abuse. State oversight of MCOs must ensure that … SIUs to detect, prevent, and follow up on instances of fraud and abuse. Our audit covered the period January 1, 2011 …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followCUNY Bulletin No. CU-852
… the Time Entry page using Earnings Code HBB – HB Buyout : Earnings Begin Date: Pay Period 19L/20C End Date or … Date: Same as the Earnings Begin Date Earn Code: HBB – HB Buyout Amount: The amount designated on the listing Errors … on the Payroll Register. The Earnings Description HB Buyout and the amount paid will appear on the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-852-city-university-new-york-cuny-health-benefits-buy-outDiNapoli Releases Bond Calendar for First Quarter
… the Office of the State Comptroller. See the full forward calendar , or go to: …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-bond-calendar-first-quarterUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… of the Paid Fire Department of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester … fire companies providing the service. Key Findings While all six entities had a process for administering FFI tax … it is operating as intended. Officials should ensure that all FFI money is disbursed in accordance with State law, …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Unified Court System Bulletin No. UCS-163
… automatic payment. Agency Actions Agencies must not make any changes until contacted by OSC. Agencies are responsible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… contractually entitled to for more than four months. On Nov. 1, 2012, the board appointed Johnson as interim …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtState Agencies Bulletin No. 1602
… Units 02, 03, 04 and 47 Background Chapter 165 of the Laws of 2017 which implemented the 2016-2021 Agreement between the State of New York and the … Out R4C – Retro Over 40 Cash Out LCO Longevity adjustment OT CSEA LAO – Longevity Adjustment Overtime N/A N/A O4C Over …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1602-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceOpinion 99-15
… §§11-1108, 11-1118, 14-1406, 14-1410; STATE CONSTITUTION, ARTICLE XVI, §1; REAL PROPERTY TAX LAW, §300: A village may not provide a partial real property tax … Property Tax Law, §§305[2], 516[2], 900, 1410[2], 1420). Article XVI, §1 of the State Constitution provides that …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 92-48
… improvement financed by the issuance of outstanding obligations need not establish a mandatory reserve fund if … or equipment, or to pay debt service on outstanding obligations issued to finance any capital improvement or … with the cash sale of capital improvements financed by obligations which are outstanding at the time of the sale. …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Use of Electronic Benefit Cards at Prohibited Locations
… Purpose The objective of our performance audit was to determine whether the Office of Temporary and Disability Assistance (Office) had … and practices to identify and prohibit electronic benefit transfer (EBT) card transactions at prohibited locations, and … Determine whether the Office of Temporary and Disability Assistance had sufficient …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsSelected Aspects of Incident Intake and Investigation
… Purpose To determine whether the Justice Center for the Protection of People With Special Needs (Center) met its responsibility to operate a hotline, … period July 1, 2013 through May 16, 2016. Background The Center was established by the Protection of People With …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationState Agencies Bulletin No. 748
… Purpose To inform agencies of OSC’s automatic processing of the Merit Step payments and to provide instructions for payments not processed … To inform agencies of OSCs automatic processing of the Merit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/748-october-2007-merit-step-payments-employees-represented-public-employeesDivision of Housing and Community Renewal Bulletin No. DH-11
… rate) using the Action/Reason of Pay Rt Chg/PAV (Pay Rate Change/ Performance Advance). Increment Code 0004 - Effective … on the report include EmplID, Employee Record No, Employee Name, Grade, Bargaining Unit, Pay Basis Code, Part-time … reports will be sorted by Agency code, then by employee name in alphabetical order. Mass Salary Payment/Mass …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-11-april-1-2004-performance-advances-rent-regulationDiNapoli Calls for State Procurement Reform
… Comptroller Thomas P. DiNapoli today proposed changes to the state’s procurement practices in the wake of criminal charges and allegations of corruption in the … Comptroller Thomas P DiNapoli today proposed changes to the states procurement practices in the wake of criminal …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reformDiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… are waiting longer for the next train to arrive than the Metropolitan Transportation Authority's (MTA) … own measure may make subway performance appear better than it is in reality. DiNapoli's audit determined that … are waiting longer for the next train to arrive than the Metropolitan Transportation Authoritys reported …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014DiNapoli: Local Communities Reducing Number of Homeless Veterans
… The number of homeless veterans in New York has dropped dramatically … 2011 to 1,248 individuals in 2016 in New York, a decrease of 78.4 percent during the time frame, according to U.S. Department of Housing and Urban Development (HUD) data. By comparison, … The number of homeless veterans in New York has dropped dramatically …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veterans