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Sexual Offender and Management Treatment Act Program
… Purpose To determine how civil confinement funds are being utilized. The audit covers the period April … (2012-S-43) … To determine how civil confinement funds are being utilized The audit covers the period April 1 …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programOpinion 2006-7
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … of a town improvement district be sold pursuant to at public sale (1999 Opns St Comp No. 99-14, p 31; see also … consideration for services to be rendered to that district at least equivalent to the fair market value of the item, we …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Opinion 2007-7
… for elected officials) STATE COMPTROLLER -- Reporting to (by employers for “days worked” by elected officials) … may record time actually spent by the elected official to perform an official duty, but may not record blocks of time when an elected official is merely available to constituents. This is in response to your inquiry …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7State Agencies Bulletin No. 2217
… for processing the 2024 Special Assignment to Duty Pay (SAD). Affected Employees: Employees of the Department of … Date: 03/14/2024 Earnings End Date: 03/27/2024 Earn Code: SAD (PEF) SDC (CSEA) Units: 1 Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2217-2024-special-assignment-duty-pay-calendar-year-2023State Agencies Bulletin No. 422.2
… employees. When an employee is enrolled in direct deposit, funds are automatically deposited into the employee's … reversal for employees in direct deposit until the funds are successfully recovered or a Bank Check or Money … inactive and it is determined they are not entitled to the funds in a paycheck distributed via direct deposit, agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4222-revised-direct-deposit-delete-and-reversalsXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… bids and other procurement documents must be kept on file at the agency. OSC reserves the right to request and review …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsAnthem Blue Cross – Coordination of Benefits With Medicare
… Objective To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareXV.6.A Split Payroll – XV. End of Year
… To explain the method of determining the appropriation charges to be used for the following fiscal year-end payroll …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6a-split-payrollControls Over Tablet and Kiosk Usage by Incarcerated Individuals (2022-S-8
To determine whether the Department of Corrections and Community Supervision provides sufficient oversight to ensure that the independent network, kiosks, and tablets used by Incarcerated individuals are secure, and whether secure messaging accessed by these Individuals complies with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s8.pdfRecent Trends and Impact of COVID-19 in the Bronx
Population in the Bronx grew by 10.4 percent from 2000 to 2017 (faster than any other borough), driven primarily by the growth in the immigrant population, but it declined in the next two years to 1.42 million residents.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2022.pdfSt. Mary’s Hospital for Children, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-38)
To determine whether the costs reported by St. Mary’s Hospital for Children, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s38.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2015 - September 30, 2020
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2016 through September 30, 2021, and is a companion to the 2021 – 2022 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/five-year-listing-2016-2021.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2015 - September 30, 2020
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2015 through September 30, 2020, and is a companion to the 2020 – 2021 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/fylist15-20.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15)
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2018 – September 30, 2023
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2018 through September 30, 2023 and is a companion to the 2023 – 2024 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/five-year-listing-2018-2023.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdfPresident of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… Mosesman, 71, and Elsie Mosesman, 72, have been sentenced to five years’ probation and ordered to pay full restitution and asset forfeiture after previously pleading guilty to Grand Larceny in the Second Degree. The husband and wife …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsOpinion 92-37
… in the opinion. FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain approval of the State Comptroller) STATE … TOWN LAW, §§172-d, 173: The extension of a fire district to include the territory of a fire protection district …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Oversight of Food Service Establishments
… Objective To determine whether the Department of Health adequately … departments’ oversight of food service establishments to ensure they comply with the State Sanitary Code to prevent …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsIX.8 Federal Grant Refunds – IX. Federal Grants
… a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such amounts are to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refunds