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2022 Women’s History Month Celebration
… In honor of Women’s History Month, State Comptroller Thomas P. DiNapoli pays tribute to one of New York’s great leaders: the Honorable Andrea Stewart-Cousins, …
https://www.osc.ny.gov/events/2022-womens-history-monthXI-A.4 Procurement Card Use – XI-A. Purchasing
… with policy and guidance on purchasing and paying with a Procurement Card (PCard) and requirements for online agencies when a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useXI-A.1.A Separation of Duties – XI-A. Purchasing
… Section Overview and Policies: According to the Standards for Internal Control in New York State Government , separation of duties is a basic internal control activity that separates key tasks … these key functions helps ensure the agency orders what it needs, gets what was ordered, and only pays for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesXII.9.D Refunds Owed to the State – XII. Expenditures
… or services the Business Unit has already processed a check for, the Business Unit has the following four options … section outlines the process for each of these options. Cancel the check Process a credit memo voucher Obtain a check … combined with another Business Unit’s check, they cannot cancel the check. Instead, the Business Unit must follow the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… extent of implementation of the three recommendations made in our initial audit report, Oversight of Waste Tire Site … hazard with the potential for devastating consequences. In 2003, the Waste Tire Management and Recycling Act (Act) … was enacted to ensure the proper management of waste tires in the State. The Department of Environmental Conservation …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… Objective To determine the extent of implementation of the ten recommendations included in our initial audit … (Report 2018-S-24 ). About the Program The Department of Health (Department) administers the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersState Agencies Bulletin No. 1776
… Purpose The purpose of this bulletin is to explain why the Retirement Plan check box in Box 13 of Form W-2 must be … for others. Affected Employees Employees receiving a 2019 Form W-2 are affected. Effective Date(s) Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1776-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2019DiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… providers a total of $440,000 without using requests for proposals (RFP) or other required competitive processes; … contracts with eight professional service providers for services totaling $342,000, as required; and Financial … Adopt comprehensive time and attendance policies for senior executives; Enter into written contracts with …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardOpinion 95-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 94-5
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Home Rule Law, §10[1][ii][d][3][4]; see 1992 Opns St Comp No. 92-56, p 134). The conclusion that section 116(13) … abuse at the expense of town taxpayers" (1980 Veto Message No. 93). The 1982 amendment, which eliminated the reference …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Opinion 90-21
… may be retained in the supervisor's office after audit and payment. Subdivision 1 of Town Law, §119 provides that, in a … that the segregation of duties relative to the audit and payment of claims between the town clerk and the town … may be retained in the supervisors office after audit and payment …
https://www.osc.ny.gov/legal-opinions/opinion-90-21State Agencies Bulletin No. 2296
… State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … for employees aged 50 and over remains at $7,500 for 2025 for a combined maximum contribution limit of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025State Agencies Bulletin No. 2295
… Code Narrative Description 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 703 CUNY After Tax 403(b) Plan SUNY employees electing the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2258
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented by the PBANYS in the Agency Police Services Unit (APSU), Bargaining Unit … Unit 31 (Deduction Code 483) will increase from $54.70 to $57.98. Effective Dates: Changes will be effective in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2258-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseDiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… no way of knowing whether a company's political spending best serves the company's own bottom line and long-term … communications, payments to any trade associations used for political purposes, and payments made to any organization … struck down prohibitions on independent corporate spending for political advocacy, the Fund has filed resolutions with …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsConsumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… report – pdf] We also issued 10 individual reports to the following Counties: Greene , Jefferson , Madison , … adequately provided consumer protections by helping to ensure the accuracy of retail prices and weighing and … always adequately provide consumer protections by helping to ensure the accuracy of retail prices and weighing and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… for the next capital program and being transparent about how and why they were chosen will be key for stakeholders, … by its own targets to maintain a debt burden that does not impact day-to-day operations. Currently, the MTA … in existing MTA revenue taxes would generate, and how much the MTA could borrow as a result. The state may also …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosFood Insecurity Persists Post-Pandemic
… Introduction In March 2023, the Office of the State Comptroller reported … data across collection cycles were averaged for the year to obtain annual estimates due to the volatility in …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… the Program The Department of Health (DOH) administers New York’s Medicaid program. Under the fee-for-service (FFS) …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Medicaid Program – Maximizing … administers the Medicaid program. For recipients enrolled in fee-for-service Medicaid, DOH makes payments for services … directly to health care providers. For recipients enrolled in managed care, DOH pays managed care organizations (MCOs) a …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-follow