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Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… a water or sewer district, consider setting aside money in a capital or repair reserve fund to be used for future … for a specific intended purpose can smooth out spikes in both expenditures and revenues. Saving for future capital … written policy that explains why money is being set aside in a reserve. It should also document the reserve’s financial …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsPatient Safety Center Activities and Handling of Revenues (Follow-Up) (2023-F-16) 30-Day Response
To determine the extent of implementation of the four recommendations included in our initial audit report, Patient Safety Center Activities and Handling of Revenues (Report 2019-S-15).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f16-response.pdfAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up) (2023-F-15)
To determine the extent of implementation of the three recommendations included in our initial audit report, Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f15.pdfQuestionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up) (2017-F-2)
To determine the implementation status of the four recommendations made in our initial audit report, Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f2.pdfNew York State Artificial Intelligence Governance
… Objective To assess various New York State agencies’ progress in establishing an appropriate … use of such systems. The U.S. Government Accountability Office noted that a lack of transparency reduces effective …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceChautauqua County – Investments and Payroll (2016M-147)
… The Director of Finance did not always invest funds in accordance with the County’s adopted investment policy or … investment program to ensure that all investments are made in the County’s best interests and are in compliance with adopted policies and GML. Consult with the …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes. (2020-S-61) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while recipients were residing in nursing homes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s61-response.pdfVirtual Currency Licensing
… York Codes, Rules and Regulations (NYCRR) Title 23, Part 200. The audit covered the period from July 2018 through July … financial institutions with assets totaling more than $9.1 trillion (as of December 31, 2022), including 21 virtual … currency. According to Part 200, virtual currency is “any type of digital unit that is used as a medium of exchange or …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingXII.10 Special Considerations – XII. Expenditures
… This section will provide Business Units with guidance on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10-special-considerationsFiscal Year Earnings and Prior Years’ Adjustments
… salaries, are earnings included in the calculation of your projected invoice, estimated invoice and annual …
https://www.osc.ny.gov/retirement/employers/fiscal-year-earnings-and-prior-years-adjustmentsState Comptroller DiNapoli Releases State Audits
… Auditors found AAR and the carriers were generally in compliance with federal motor carrier standards, but noted … and taxis that was expanding and was not being tracked. In a follow-up, auditors found transit officials made some progress in correcting the problems identified in the first audit. …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: State Pension Fund Adds Another $20 Million to Investing in New York Program
… fund and has supported thousands of local jobs. Our latest $20 million commitment to Tribeca will help successful … target early-stage and seed investment opportunities. The latest $20 million commitment is to Tribeca's Growth Fund, …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-state-pension-fund-adds-another-20-million-investing-new-york-programState Agencies Bulletin No. 878
… IRS regulations require the W-2 forms to be printed in black ink and on white paper (at least 9 pound). Since the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/878-automated-process-reissued-2008-w-2-wage-and-tax-statementsState Agencies Bulletin No. 968
… reissued 2009 Form W-2 Wage and Tax Statements. Background Payroll Bulletin No. 535 notified agencies that pursuant to … logging into PayServ: Home>Compensate Employees>Maintain Payroll Data (US)>Inquire Click on “W-2 Reprint.” Select the … printing instructions may be found in the attachment to Payroll Bulletin No. 535 . This replacement Form W-2 is a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/968-automated-process-reissued-2009-form-w-2-wage-and-tax-statementOversight of Transportation Services and Expenses
… over transportation expenses and transportation services. For transportation expenses, excluding fueling, and … for the confinement and rehabilitation of approximately 30,500 individuals in custody and the supervision of over 35,000 parolees …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesState Agencies Bulletin No. 768
… who were appointed after January 1, 2007 (Action of New Hire or Concurrent Hire) and who are still Active on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/768-2007-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 861
… of OSC’s automatic processing and to provide instructions for reporting transactions in Pay Period 19C. Affected … change during the year, the total earnings received for the year must equal a composite salary that is based on … Members who serve the entire calendar year are eligible for a year-end adjustment in the final paycheck of the year, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/861-2008-year-end-adjustment-members-nys-legislatureDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… her crimes were exposed in an audit and investigation by State Comptroller Thomas P. DiNapoli’s office. St. Lawrence … plea to two counts of attempted tampering with public records, an E felony. As part of her plea agreement, … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… The purpose of this section is to provide guidance to state agencies on: Assessing the need … maintenance is appropriate when the agency does not have the personnel with the capability to perform such … from the equipment manufacturer or software developer (i.e., sole source). Also, there may be more than one …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49) 180-Day Response
To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49-response.pdf