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Selected Procurement and Contracting Practices
… Purpose To determine if the State University of New York’s (SUNY) … competitive prices. Key Findings SUNY officials have generally established good internal controls over procurement and have effectively communicated these procedures to the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesXIII.2 Overview – XIII. Employee Expense Reimbursement
… Agencies are responsible for ensuring employees adhere to all employee expense policies outlined in this guide, as … module. Every employee seeking expense reimbursement must have been assigned a unique employee identification number … to the State as a result of previous expense reports (i.e., Due to State). Please refer to Section 10.D - Refunds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewDiNapoli: Tax Cap Remains Below One Percent in 2017
… slightly from 2016, when it was 0.73 percent, according to State Comptroller Thomas P. DiNapoli. The latest inflation … an uncertain economic environment. Local officials have faced growing fixed costs and limited budget options for … year is the fourth year in a row that local governments have had their levy growth capped at less than 2 percent and …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017Optimizing Medicaid Drug Rebates (Follow-Up)
… Purpose To determine the implementation status of the five … to individuals who are economically disadvantaged and/or have special health care needs. Since January 1991, New York … the Department to rectify policy and processing problems have resulted in the invoicing of $47.6 million in rebates …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-followMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Purpose To determine whether the Department of Health (Department) … Rebate Program. These errors, if left undetected, could have resulted in $10.7 million in uncollected rebates. In … we estimated that $531,650 in potential rebates may have gone uncollected. The Department agreed to review the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programDiNapoli: Read the Fine Print on Your New Gift Card
… P. DiNapoli is urging New Yorkers this holiday season to read the fine print on gift cards for details about fees … found, helps to get a replacement card if it’s ever lost and also helps you recover any unused balance if it’s … helps consumers to identify the different cards and how they can be used. Gift cards may have other terms and …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardOpinion 92-42
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … is paid to the town under a contract (see, e.g., 1988 Opns St Comp No. 88-41, p 81; 1985 Opns St Comp No. 85-37, p 51; 1983 Opns St Comp No. 83-103, p 127; 29 Opns St Comp, 1973, p 122). It is not an improper use of …
https://www.osc.ny.gov/legal-opinions/opinion-92-42State Agencies Bulletin No. 1130
… and General Information The purpose of this bulletin is to describe the process of testing the payroll accounting … are acceptable for use in SFS. These are Cost Centers that have been active and properly mapped in SFS, have valid chart field values, and have personal service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalMonsey Fire District – Board Oversight (2020M-62)
… Determine whether the Board provided adequate oversight to ensure District financial records and reports were … audited. Key Recommendations Ensure AUDs are submitted to OSC within 60 days after the close of the fiscal year. … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Town of Lewisboro – Financial Condition (2014M-309)
… of approximately 12,400. The Town, which is governed by a Town Board, operates one water district and two sewer …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Registration and Enforcement of Automotive Service Sales and Salvage Facilities 2016S71
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followSUNY Bulletin No. SU-251
… Purpose To notify agencies of the renaming of TDA deduction code 404 … (MVC) project. Affected Employees Employees who currently have one of the following TDA deductions: Deduction Code … field. This will be zero (0) for employees that did not have deduction code 404 prior to 10/19/2017. All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredTown of Alden – Town Supervisor (2024M-105)
… complete report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) prepared and … basic internal controls that are designed to help ensure funds are safeguarded and accounted for. Because the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… Recent Trends and the Impact of COVID-19 December 2020 PDF Version Highlights In 2019, New York City’s retail sector comprised 32,600 businesses that provided … over time. The cumulative effect of these changes and what they mean for retail in the long term are still to be …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19DiNapoli: NYC Finances Gain Stronger Footing
… ”Hope is building in New York City as vaccination rates climb, capacity limitations are rolled back and federal … to grow 5.1 percent in 2021 due to better than projected income and corporate tax collections in FY 2021, driven by less severe impacts …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingState Agencies Bulletin No. 194
… Purpose To provide agencies with reporting instructions Affected … Criteria The VRWS Program, previously available to employees in bargaining units 05, 06, 18, 46, and 66, has … for the Voluntary Reduction in Work Schedule Program have been issued by the Governor's Office of Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/194-new-bargaining-units-eligible-participate-voluntary-reduction-workOpinion 90-21
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject to mandatory referendum, may transfer to another town … requires the town clerk to prepare a claim for audit and have custody of audited claims. It is further provided in …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 89-11
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … power to rent real property and all powers necessary to effect any or all of the purposes for which the corporation …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Unified Court System Bulletin No. UCS-351
… SY, 87, 86, 88, or CT who meet the eligibility criteria on 04/01/2025 may be eligible to receive the 2025 Longevity … for all eligible members. In addition, employees must have completed at least 20 years of continuous service, 25 … Empl Work Percent on the Job Data/Job Information page in effect on 04/01/2025. Agency Actions: Eligible employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-351-april-2025-unified-court-system-ucs-longevity-bonus-jloComptroller DiNapoli Releases State Audits
… one OCFS facility, cash receipts from a small café, which is part of a training program for residents to learn to operate a small business, are commingled with … was due to Alternative to Incarceration program fees it withheld, but could not provide the details to support the …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-audits