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League Treatment Center - Compliance With the Reimbursable Cost Manual (2018-S-56) 180-Day Response
To determine whether the costs reported by League Treatment Center (LTC) on its Consolidated Fiscal Reports (CFR) were reasonable, necessary, directly...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s56-response.pdfUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims (2018-S-60) 180-Day Response
To determine whether UnitedHealthcare (United) paid claims using reasonable and customary (R&C) reimbursement rate schedules that did not correlate with the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s60-response.pdfImproved Financial Disclosure for LOSAPs and the New LOSAP Audit Requirements
The purpose of this bulletin is to provide LOSAP sponsors model notes that should be included with their annual financial reports.
https://www.osc.ny.gov/files/local-government/publications/pdf/losap.pdfFiscal Stress Monitoring System Briefing for Non-Calendar Year Filers
Please join us for a general overview of the Fiscal Stress Monitoring System, along with strategies to prepare for the upcoming release.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-non-calendar-031125.pdfStreet Construction-Related Permits (2024-F-20)
To determine the extent of implementation of the nine recommendations included in our initial audit report, Street Construction-Related Permits (Report 2020-N-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f20.pdfDiNapoli: Binghamton City School Finances Progressing
… financial planning by officials in the Binghamton City School District have helped to improve the district’s fiscal …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingFormer Fire Co. Treasurer Admits Stealing $24K
… betrayed her neighbors and exploited her fire company for nearly two years," DiNapoli said. "Thanks to my auditors …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kADAPT Community Network – 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/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualDiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… Local sales tax collections for the first two quarters of 2019 grew at a moderate pace … DiNapoli. “Rising sales tax collections are very important for New York’s local governments. But recently, these … the same periods in 2018. In comparison, 2018 collections for the early quarters grew by 4.8 percent and 7.2 percent …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019Opinion 90-55
… Municipal Law, §207-c to police officers injured in the line of duty prior to the abolition of the department. You … is still required to pay a police officer injured in the line of duty his or her full salary or wages pursuant to … provisions applicable to paid firefighters injured in the line of duty which are analogous to those in section 207-c …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 90-53
… opinion. INDEPENDENT CONTRACTORS -- Consultants (authority to contract out functions of village assessor); (authority to contract out functions of village building inspector); … for any assessment remains with the assessor, and that "[i]t is the obligation of the assessor to make the final …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 91-13*
… REAL PROPERTY -- Leases (as constituting indebtedness for purposes of the Constitution and Local Finance Law); (as … of Participation (as constituting indebtedness for purposes of the Constitution and Local Finance Law) … future generations; and (ii) another type of debt, such as salary under employment contracts and routine purchase orders …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Oversight of Building Construction Site Safety
… of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with applicable codes, laws, and rules for construction site safety. The audit covered the … and six injuries reported by the Occupational Safety and Health Administration (OSHA) between January 2018 and May …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyDiNapoli: Despite Challenges, Agriculture Among the Most Resilient State Industries During the Pandemic
… Agriculture in New York state paid close to $1 billion in wages and produced roughly … empty in many places. Agriculture, particularly the family farm, is vital to New York’s health and economy. Many of our … Reports: A Profile of Agriculture in New York State, Office of the State Comptroller (2019) Track state and local …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-despite-challenges-agriculture-among-most-resilient-state-industries-during-pandemicState Agencies Bulletin No. 2038
… processing of the Agency Police Services Unit (APSU) retroactive April 2019-April 2022 increases to Command Payment (Earnings Code COM), and Premium … of the Agency Police Services Unit (APSU – BU 31) are due salary increases in April 2019, April 2020, April 2021, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2038-agency-police-services-unit-apsu-retroactive-increases-command-paymentXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… official station for at least 30 percent of the work year. In addition, Business Units may advance funds to an employee … year must return advances. Travel advances can be issued in SFS in two different ways, either through an agency’s petty cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceNew York’s Economy and Finances in the COVID-19 Era
… Idaho $33,500 9% Illinois $37,300 9% Indiana $32,200 12% Kansas $32,600 10% Kentucky $32,800 13% Louisiana $34,700 13% … 90 days or more) decreased from 11.1 percent in 2019 to 7.4 percent in 2020, a drop of a third, comparable to the … released shortly. The State’s General Fund balance was $16.4 billion as of January 1, 2021, up from $13.7 billion as of …
https://www.osc.ny.gov/reports/covid-19-january-7-2021Credit Cards – Travel and Conference Expense Management
… credit card receipts to their travel reimbursement claim. Original charge receipts should be submitted for audit before any reimbursement claim may be paid. Credit cards issued for travel purposes …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsDiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… ECMCC officials stated that this matter was subject to litigation, and the payments were the result of “an … estimate the discrepancy and settle this matter to avoid litigation. However, auditors found problems with these …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesSUNY Bulletin No. SU-362
… Pay and Location Mid-Hudson Pay and provide instructions for payments not processed automatically. Affected Employees: … report will be available after processing of the automatic increases: NHRP703 Mass Salary Additional Pay Report This report identifies all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-362-july-2024-increase-location-pay-and-location-mid-hudson