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Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… or school conducted for the betterment of any local government or school district. A conference also includes any … or officers, if believed to be of benefit to any local government or school district. The governing board must, by … not an appropriate use of public funds. Each local government and school district should provide guidance in its …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… The purpose of this Section is to set forth requirements for establishing … from Deferred Payment Arrangements (DPAs). The Division of the Budget has established policies and procedures for all state agencies regarding the establishment of DPAs. See the New York State Division of the Budget (DOB) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsSUNY Bulletin No. SU-356
… of a business process change in the starting, stopping, and changing of SUNY’s Voluntary 403(b) Savings Plan … an effort to streamline the process of starting, stopping, and changing SUNY 403(b) deductions, OSC has created a new … Coordinator (MVC) to submit all starts, stops, and contribution changes via electronic file submission. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… New Hyde ParkGarden City Park Union Free School District Bank Reconciliations 2018M80 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankOpinion 98-7
… of Probable Usefulness (replacement of fire chiefs' cars); (acquisition of traffic signal control system) FIRE … §6-g: A fire district may establish a capital reserve fund for the purpose of replacing chiefs' cars. It may also establish a capital reserve fund for the purpose of acquiring a traffic signal control system. …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Opinion 93-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of public works is entitled to the salary fixed for the office of the principal when acting in the case of a vacancy in the office of the principal. You ask whether 17 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Contributing Toward Your Retirement – Special 20- and 25-Year Plans
… and provide an annuity above and beyond your regular pension benefit when you retire. You can contribute any whole … the annuity you receive would be treated as taxable income, however because you made post-tax contributions, a … (on your membership application) to determine your contribution rate. After three years, we base your …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… funds or accounts (e.g. between Aid to Localities and State Operations type accounts). The transfer amount can be … Transfers must be specifically authorized in State statute, either within the budget bill language, or in … authority between Business Units within the same fund and for the same purpose as originally appropriated. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersCUNY Bulletin No. CU-714
… the salary is equal to or greater than the ‘last one-year step.’ If the increment code is 7716 and the salary is not equal to the ‘last one-year step.’ If the increment code is 7714 and the salary is not equal to the ‘five-year step.’ No Increment – Salary Off Step If the increment code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsMaternal Health (2022-S-25)
To determine whether the Department of Health (DOH) has implemented recommendations with the goal of reducing maternal mortality and morbidity in New York State; and whether DOH is effectively monitoring related actions and outcomes to ensure rates of maternal mortality and morbidity are improving.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s25.pdfDiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… Morton Kramer agreed to pay $418,000 in restitution as part of his plea agreement and is banned for life from … services cannot be tolerated in our special education. My office will continue to do everything it can to root it … recipients. I thank Comptroller DiNapoli for working with my office to ensure that fraud and theft do not compromise …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… the Office of the State Comptroller for taking a close look at this important program which provides a proven …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachTown of Horseheads – Information Technology (2025M-109)
… IT security awareness training to staff? Audit Period January 1, 2024 – January 21, 2025 We extended our audit period through March 26, 2025, … IT security awareness training to staff. Although the Town Board (Board) paid $14,790 to an IT vendor for IT-related …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Town of Plattekill – Information Technology (2025M-132)
… [read complete report – pdf] Audit Objective Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate … confidentially to Town officials. Understanding the Audit Area Town officials must manage network user …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Medicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and … pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs arrange for the provision of health care services for Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentDiNapoli: NYC Financial Plan Improved From June
… business and hotel taxes exceeding projections through October, and $1.1 billion in unallocated federal relief aid, … build over time, contributing to larger budget gaps in FY 2025 ($4.6 billion) and FY 2026 ($5.9 billion) than estimated …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… existing retirement plan, for each year of service beyond 25 years, including ERS service, you receive an additional … who were already in an eligible title as of July 1, 2025 , the deadline to elect is June 30, 2026 . For members … as having been filed on the date it was mailed. Rev. 12/25 …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planSaratoga County – County Bridge Maintenance (S9-13-7)
… year. Key Findings The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements. The County … Saratoga County County Bridge Maintenance S9137 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7State Agencies Bulletin No. 516
… Employees Eligible employees in Bargaining Unit 03 and 04. Effective Date(s) Administration checks dated December 1, … is to be paid either through the Payroll System using the Time Entry page or on a Standard Voucher. Standard Vouchers … 2004 for employees in Administration agencies or October 13, 2004 for employees in Institution agencies. Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/516-csea-2003-and-2004-work-related-clothing-allowances-bargaining-units-03Sales Tax Vendor Registration Practices (Follow-Up)
… included in our initial audit report, Sales Tax Vendor Registration Practices (Report 2020-S-40 ). About the Program … included in our initial audit report Sales Tax Vendor Registration Practices Report 2020S40 …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-follow