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III.2 SFS Policies – III. Statewide Financial System (SFS)
… and collection of all revenues and receipts; and To prescribe such methods of accounting as are necessary for the … accrual and collection of all revenues and receipts and to prescribe such methods of accounting as are necessary for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesDiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… will be held accountable for their alleged actions. I will continue to work with law enforcement across the state … continue to vigorously investigate and prosecute those who attempt to corrupt our public institutions through … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… school districts are providing the required services for students learning English, according to an audit released … were providing the required services to English Language Learners (ELLs). "New York can do a better job when it comes … crucial that SED provide adequate guidance and support for school districts to improve the academic outcomes and …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsState Comptroller DiNapoli Releases Municipal & School Audits
… were planned or enacted. Because there is no information on the lead levels of the 178 water outlets not sampled for …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 845
… Purpose To provide guidelines and procedures for determining if a worker should be treated as an independent contractor or as an employee. Background … your agency exercises the requisite degree of control over how the individual performs the services. In addition, there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… Purpose To determine whether Long Island Bone and Joint, LLP waived … costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpOpen Book New York
… York HOW FUNDING SUPPORTS SERVICES IN NEW YORK This online resource details the vast array of services that federal … public protection and other vital programs. View Guide New York City Agency Services Monitoring Tool MONTHLY … and Expenses Paid in Calendar Years 2021 through June 30, 2025. Assembly Senate Casino Gaming Revenue Casino Gaming …
https://www.osc.ny.gov/open-book-new-yorkIndependent Oversight: OSC's Contract Review Safeguards Public Funds
As New Yorks Chief Fiscal Officer the Comptroller is responsible for ensuring State and local governments use taxpayer money effectively and efficiently
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsOpinion 88-66
… in the opinion. PERSONAL PROPERTY -- Computers (authority to copyright programs); (authority to market programs) -- … use as a contribution to a collective work, as a part of a motion picture or other audiovisual work, as a translation, … presumption of copyright ownership by the employer in the case of works produced for hire ( Baltimore Orioles, Inc. v …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Unified Court System Bulletin No. UCS-248
… Information All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be … and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 908 . Checks issued to eligible … has been previously submitted for a deceased employee’s payroll check, OSC will accept a photocopy of this form along …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-248-retroactive-adjustment-senior-officer-series-differential-sosSUNY Bulletin No. SU-60
… to dues structure changes for employees represented by United University Professions (UUP). There is no dues rate … 26P Agency Shop Code 215, UUP Agency Shop will be UUP Fee Payer 26P Dues Code 260, UUP21P/CYF Dues will be UUP Member …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-60-correction-bulletin-no-su-60-relating-dues-structureDiNapoli: After-School Provider Misused $194,320 in Public Funds
… Family of Services (SCO), a provider of extended school day programs for the State Education Department (SED), … contracts worth $2.7 million to provide extended school day services for the SED. SCO provides academic, arts and … did not work for the extended day program; $3,173 for an adult aerobics class; and $2,670 for disc jockey services. …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… is no process in place to verify that all claims approved by the Administrative Board are properly paid, or that the … The Treasurer’s books are consistently reviewed by a disinterested third party who reported that everything …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialEndwell Fire District – Controls Over Financial Operations (2013M-277)
… District is a district corporation of the State, distinct and separate from the Town of Union and the County of Broome in which it is located. The Board of … were for proper purposes. The Board did not audit and approve 63 disbursements prior to payment, totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Inappropriate Payments Related to Procedure Modifiers (Follow-Up)
To determine the extent of implementation of the two recommendations made in our initial audit report Inappropriate Payments Related to Procedure Modifiers
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followOperational Advisory No. 2
… the fiscal year by the Bureau of State Expenditures based on the last modified date on the voucher. This is an effort to clean up vouchers prior … from April 1 to March 31, which are unapproved and remain on the system, will be deleted by March 31, 2014. Adjustment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesComptroller DiNapoli Releases Municipal Audits
… positive outcomes. Three counties did not fully implement CPS program improvement plans to reduce recurrence rates of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1273
… 120 hours of accrued Over40 Comp Time once per year. The payment is calculated at the straight time rate based on the … Active status if the employee is on a leave at the time of payment. Earnings End Date: Same as the Earnings Begin Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1273-2013-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 182
… Purpose To explain the new increment system and codes Affected Employees Eligible … April 1, 2000 (pay period #1), OSC began entering new increment codes in employees' records to effectuate the transition to the new increment system. Specifically, the following changes are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/182-new-increment-code-system-employees-represented-csea-pef-and-dc-37State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Downsville Fire District – Procurement and Claims Audit … board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims … not have assurance that goods and services are purchased in the most economical manner. Seven claims and 44 debit card …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits