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Contact Update for State Agencies
… The Office of the New York State Comptroller communicates with State agency … To get started, log in with your username and password. New York State Comptroller - Online Services Online Help See …
https://www.osc.ny.gov/contact-updateXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… is essential to involve both program and fiscal employees in the process. In cases where a request for proposal includes a provision … and final offer or when agencies are seeking contracts in a single or sole source market, agencies should also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… should procure toll-free telephone numbers in accordance with the State’s Procurement Guidelines. Agencies with existing toll-free telephone numbers may be able to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesCUNY Bulletin No. CU-674
… subsequent rows with the salary that corresponds to the new step on the 10/1/2018 salary chart as long as the … subsequent rows with the salary that corresponds to the new step on the 10/1/2018 salary chart as long as the … Bulletin No. 1786 Non-negotiated and/or Undeliverable New York State Payroll Checks . Checks issued to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactiveAdvisory Council for the Retirement System
… The Advisory Council for the Retirement System, appointed by the Comptroller …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemEnglish Language Learners Programs
… Commissioner of Education (Part 154) specifies standards for identifying and providing educational services to ELLs in … academically or not graduating from high school. For example: Seven of the nine (78%) school districts we … not have a program or an exemption from BE requirements for all required languages and grade levels. These nine …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsLocal Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … are committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… submit rebate invoices to drug manufacturers. Key Findings For the period from January 2018 through March 2023, we … 453,706 pharmacy encounter claims totaling $59.1 million in payments that were rejected by DOH’s encounter system. As … system controls. We found that DOH does not have a process for performing detailed reviews of rejected encounter claim …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesAudits
… Guides to Audits; and the entire audit report. See Reports for analyses on the State budget, finances, the economy and …
https://www.osc.ny.gov/state-agencies/auditsContribution Rates – Employer Contributions and Rates
… Charging all employers the same contribution rate would result in employers with lesser benefits subsidizing … an annual gain equal to the assumed rate of return of 5.9 percent, and any investment income above or below the 5.9 percent expected return is spread over the next 8 years. …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesRefunding Local Debt
… Simplified Procedures for Local Governments Seeking the Comptroller's Approval of … following procedures. I. COVER LETTER . An application for approval of a present value savings certificate should … should include each of the documents listed below (except for item f, which should be filed in accordance with the …
https://www.osc.ny.gov/debt/refunding-local-debtOpinion 91-45
… (remedies available to town board to enforce agreement for highway repairs and improvements) TOWN BOARD -- Power and … (remedies to enforce agreement with highway superintendent for repair and improvement of town highways) HIGHWAY LAW, … may construct storm sewers, drains and the like for highway drainage purposes (see e.g., 12 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-91-45DiNapoli Audit Praises Waterville Central School District
… Waterville Central School District, located in Oneida County, is conducting … New York State Comptroller Thomas P. DiNapoli. “I commend school officials in Waterville for putting proper safeguards …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtOpinion 90-39
… Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … delegated to the municipal corporation by the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d … §66) and does not have its own home rule authority (see NY Const, art IX). Therefore, the authorization for towns to …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Williamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… also operated private-pay programs for preschool and school-age children. During the 2018-19 school year, Williamsburg served 114 students. The New York …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costOpinion 88-18
… among the town and certain villages in the town for the period October 1, 1986 through March 31, 1987. The … section 3-334 did not fix any other date as controlling for that purpose. Upon reexamining the views expressed in 23 … shall only become effective on the following dates for the following purposes: a. from the date of …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Oversight of Water Supply Emergency Plans
… The audit covered the period January 2017 to January 2023 for the Department and April 2019 to November 2022 for DHSES. About the Program The Department is responsible … New Yorkers receive water from public water supply systems in New York State. State Public Health Law §1125 (Law) …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansXV.9 Revenue Classifications – XV. End of Year
… Agencies are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal … Miscellaneous Receipts (account code 32601) during the current fiscal year. These reclass entries must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsMama Program, LLC – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualSales Tax Vendor Registration Practices
… use tax. Provisions of State Tax Law (Law) impose a tax on sales of tangible personal property and certain services, … Transportation District at 0.375%. The use tax is imposed on taxable items or services used in New York when a sales … The Department may also assess penalties of up to $10,000 on vendors that make taxable sales without a valid COA. …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practices