Search
NYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… they served 759 preschool students during the 2014-15 school year. The New York City Department of Education (DoE) …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualOpinion 92-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Taxes (authority to use general fire … permissible means of financing an expenditure to be made on behalf of a zone established within a fire district. You …
https://www.osc.ny.gov/legal-opinions/opinion-92-2New York’s Economy and Finances in the COVID-19 Era
… 3.9 percent from the previous year to $37,600 as of June 2020, according to newly available data from the Federal … in New York and other states. Student Loan Debt by State, 2020 (Table) Average Amount Owed Percentage of Borrowers … 9% Debt among borrowers with outstanding balances in June 2020. Delinquent borrowers have payments that are late 90 …
https://www.osc.ny.gov/reports/covid-19-january-7-2021State Agencies Bulletin No. 1157
… employed by the Unified Court System and enrolled in the NY State Employees Retirement System 7Y. The contributions … System entry (Plan Type 7W) for Tier 6 remains an after tax deduction and is entered as PAFAT6. Enter “6” in the Tier …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1157-new-tier-6-benefit-structure-enrollment-following-retirement-systemsState Medicaid Bought Erectile Dysfunction Drugs for Sex Offenders
… The state’s Medicaid program paid more than $60,000 for … (ED) drugs and treatments for 47 sex offenders, according to an audit released today by State Comptroller Thomas P. … terrible crimes to get these drugs should never be lost in the bureaucratic administration of this program,” DiNapoli …
https://www.osc.ny.gov/press/releases/2019/06/state-medicaid-bought-erectile-dysfunction-drugs-sex-offendersNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage … to provide information on any actions that are planned to address the unresolved issues discussed in this follow-up. …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andAdirondack Central School District – Information Technology (2022M-61)
… information technology (IT) controls over the District’s network to help safeguard personal, private, and sensitive … Officials did not implement adequate IT controls to manage network user accounts. Of the 343 network accounts reviewed, 64 accounts were not needed. The …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Center Moriches Union Free School District – Payroll (2024M-155)
… events totaling $14,190 due to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and for dates when there were no games scheduled. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155DiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… energy goals, has made good progress on reaching its goals for distributed solar capacity and leveraged funds, but is behind in meeting its energy efficiency targets for 2025, according to a report from New York State … have underperformed,” DiNapoli said. “It is important for the state’s climate goals that these funds are used …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsDiNapoli Presses Companies on Political Disclosure
… of the Fund’s portfolio companies, including Duke Energy Corp. and Wynn Resorts Ltd. The remaining proposals request … from 43 percent of shareholders in 2018) CMS Energy Corp. (proposal received support from 45 percent of … season, the Fund filed 16 shareholder proposals seeking verification of companies’ direct and indirect political …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureThe 80/20 Housing Program
… Purpose To determine whether housing developers participating in the … of designated affordable units and tenant eligibility; and to analyze the cost and resources used to achieve program results at four participating … To determine whether housing developers participating in the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programDiNapoli: State Tax Receipts Outpaced Projections Through December
… (SFY) 2024-25, $1.2 billion higher than estimates released in the Division of the Budget’s (DOB) Mid-Year Update to the … December,” DiNapoli said. “However, recent volatility in the markets and persistent inflation are cause for concern. In addition, the direction of federal tax policy under the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberOpinion 92-23
… in the opinion. IMPROVEMENT DISTRICTS -- Commissioners (lease of property not required for the purposes of district) REAL PROPERTY -- Leases (authority to enter into lease permitting the affixing of antennae to water storage … commissioners to permit a mobile communications company to lease property owned by the water district for the conduct of …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 2002-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to one or more individuals who provide assistance in the operation of a town recycling center …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9State Agencies Bulletin No. 433
… the Governor's Office of Employee Relations are determined at Step 3 of an employee filed grievance. The New York … in Executive agencies, call the Salary Determination Unit at OSC to verify receipt of award. For Out-of-Title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesOpinion 2008-6
… upon retirement. Based on the information provided with your inquiry, it appears that the officer who is the … compensation package" (Budget Report on S.6105, Bill Jacket, L 1999, ch 443; Introducer's Memorandum in Support of S.2343/A.683, Bill Jacket, L 1999, ch 404). In order to trigger an entitlement …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… the Town’s internal controls over payroll processing for the period January 1, 2012 through June 30, 2013. Background The Town of Charleston is located in … other elected members. The Town's budgeted expenditures for the 2013 fiscal year are approximately $1.3 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Reporting Regulations 315.2 & 315.3
… services for the employer for which the employer has the right to control the means and methods of what work will be … so as to be received by the retirement system within seven days after the close of the month to which service and salary … performs paid service for at least the standard number of hours required for the position in which such service is …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Monitoring of Construction Management
… of General Services (Office) is adequately monitoring construction management contracts to ensure they meet the … this function are supported and related. The audit covered construction management contracts that were active between … through the provision of architectural, engineering, and construction management services for buildings statewide. To …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoring