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Opinion 90-18
… Requiring Competitive Bidding (purchase of medical supplies) GENERAL MUNICIPAL LAW, §103: There is no exception … on the fact that the commodities purchased are medical supplies. You ask whether the purchase of medical supplies by a county department of health is subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-18SUNY Bulletin No. SU-342.2
… No. SU-342.1 Purpose: The purpose of this bulletin is to inform agencies of the implementation of Paid Parental … York State will provide 12 weeks of Paid Parental Leave to certain Executive Branch State employees to bond with a newly born, adopted, or fostered child. Per a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3422-suny-paid-parental-leave-fullXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to agencies about … Invoice Received Date; then, the SFS calculates the number of days from the Invoice Received Date to populate the date … Date, please refer to Section 5.F – Invoice Received Date of this Chapter. For all other vendor classifications (e.g., …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit … New York State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims from health care … costs and if so to quantify the overpayments made by United Healthc …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… and whether it has followed required procedures in the leasing of its properties. This audit covered the period … The PANYNJ does not have written procedures describing the leasing process. Moreover, based on the lease files we … and that files include complete documentation of the leasing process. …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceDiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are 130 NYSE member firms, down from more than 200 in 2007 before the …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostFund Classification Manual
The Fund Classification Manual (FCM) is updated periodically throughout the year to reflect changes made to various funds pursuant to legislation.
https://www.osc.ny.gov/files/state-agencies/pdf/fund-classification-manual.pdfThe Transportation and Warehousing Sector in New York City
… . 21 Ana Maria Santacreu and Jesse LaBelle, “Global Supply Chain …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityDisaster Recovery Planning
… 2012 as part of a New York State Information Technology (IT) Transformation to consolidate and merge State agencies’ operations and streamline services. ITS is responsible for providing centralized IT services to 46 … efforts toward disaster recovery planning; however, there is not a complete, functional, and tested disaster recovery …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningCapital Program Revenue and Expenses (Follow-Up)
… of the recommendations in our initial audit report, Capital Program Revenue and Expenses (Report 2014-S-54 ). Background The New … Terminal (VLT) revenues is to be directed to NYRA for capital expenses, operational support, and enhanced purses. … of the recommendations in our initial audit report Capital Program Revenue and Expenses Report 2014S54 …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-followJawonio, Inc. – Compliance With the Reimbursable Cost Manual
… Compliance With the Reimbursable Cost Manual (2014-S-49) Hear 2 Learn PLLC: Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/jawonio-inc-compliance-reimbursable-cost-manualWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). Our … that should have been reported on its CFRs as other compensation and benefits. Key Recommendations To SED: Review … Remind Whispering Pines officials of the pertinent SED guidelines that relate to the deficiencies we identified. To …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualAccounts Receivable Collection and Reporting
… gas emissions, accelerate economic growth, and reduce customer energy bills. Governed by a 13-member Board, the … into five portfolios, each representing a complementary group of offerings with common areas of energy-related focus … Between fiscal years 2011-12 and 2013-14, the Authority’s financial statements showed an increase in accounts …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingMedicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… two separate payments are made: a payment for the first hospital’s claim and a payment for the second hospital’s claim. However, according to the Department’s … when a recipient is transferred from the first hospital to a merged or consolidated division or hospital, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesOversight of Weights and Measures Programs (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Weights and Measures Programs (Report 2016-S-98 ). About … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followCity of Newburgh – Budget Review (B20-6-12)
… at a reasonable level to ensure funds are available in case of unanticipated expenditures or a shortfall in revenue. …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12SUNY Bulletin No. SU-320
… of this bulletin is to provide agencies with instructions for the new create and update process for 403(b) after-tax deductions. Affected Employees: … – After tax. Effective Dates: Changes were made effective for Administrative paychecks dated January 5, 2022. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-320-updates-processing-suny-403b-roth-after-tax-deductionsCUNY Bulletin No. CU-729
… of this bulletin is to provide agencies with instructions for the new create and update process for 403(b) after-tax deductions. Affected Employees: … After tax. Effective Dates: Changes were made effective for Institution paychecks dated January 13, 2022. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-729-updates-processing-cuny-403b-after-tax-deductionsDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… growth across New York State slowed to 1.6 percent in the first six months of 2015 from 3 percent growth in 2014 and … excluding all cities, increased only 0.5 percent for the first six months of 2015, with many counties seeing a decline … tax collections grew by $91 million, or 2.7 percent in the first half of 2015, accounting for a substantial part of …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015XI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… The purpose of this Section is to set forth requirements for establishing repayment agreements resulting from Deferred … of the Budget has established policies and procedures for all state agencies regarding the establishment of DPAs. … be submitted to the Office of the State Comptroller (OSC) for approval pursuant to Section 112 of the State Finance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangements