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CUNY Bulletin No. CU-369
… Purpose To explain procedures for entering payments into the Time … employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out … Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 and administered under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-369-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-696
… Purpose The purpose of this bulletin is to provide agency instructions for processing the CUNY … Background The Health Benefits Buy-Out Waiver Program is authorized under IRC Section 125 and administered under … their City health benefits when other non-City group coverage is available. The employee must complete the Health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-696-city-university-new-york-cuny-health-benefits-buy-outHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… properly planned and managed the 2014 building renovation project. Key Findings The Board and District officials did not properly plan and manage the renovation project . Officials: Borrowed $2 million more than needed for the initial project and used the funds to make other non-voter approved …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Windsor – Financial Management (2025M-24)
… (TW), general fund town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the … 93 percent in the general fund TW, general fund TOV and highway fund TOV, respectively. Underestimated sales tax revenues by approximately $1.3 million in the highway fund TOV and overestimated employer retirement …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… The Brentwood Union Free School District is located in the Town of Islip, Suffolk County. The District, which … through 2014-15 that appropriated a total of $60.8 million in fund balance to finance operations but used only $5.6 … regarding the future purpose of $4.2 million restricted in the insurance reserve and overfunded the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesOakfield-Alabama Central School District – Budgeting (2016M-172)
… The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172SUNY Bulletin No. SU-325
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a recruitment … and must include the earnings code and payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… However, the city’s ability to cut spending is limited to what it has discretion and control over, according to a … public, policymakers and its funding partners understand what’s at stake. “As New York City navigates very difficult … “While the city’s financial condition entering this fiscal year was strong, unfunded programs and the unprecedented …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… harvested, produced, or processed in the state. DiNapoli's auditors found that recent Food Metrics Annual Reports … Today's audit is part of DiNapoli's effort to examine issues impacting agriculture across New …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersValhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … established purpose and transferring excess reserve funds to unrestricted fund balance, where allowed by law, or to other, necessary reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Purchasing and Procurement Practices
… Belmont Park, and Saratoga Race Course. Section 208 of the Racing, Pari-Mutuel Wagering and Breeding Law requires … all contracts entered into by NYRA for the procurement of goods or services to be pursuant to a competitive bidding … occurred. Specifically: NYRA made a significant number of purchases without competitive bidding, instead using Bid …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… provide housing stability. As such, the Coronavirus Aid, Relief, and Economic Security Act of 2020 (CARES Act) provided funding for emergency economic relief for individuals, families, and businesses affected by … $127 million in additional funding from CDBG COVID-19 relief aid (CDBG-CV) through the CARES Act. During the same …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… to address its housing shortage have led to a growth in supply that outpaced that of the state, but a drop in permits suggests slower growth may be on the horizon, … to address its housing shortage have led to a growth in supply that outpaced that of the state but a drop in …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… to acquisition source document Manufacturer, model number, serial number Acquisition date Date last inspected Name and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsMedicaid Program – Managed Long Term Care Premium Rate Setting
… to March 31, 2014. Background The New York State Medicaid program is a federal, state, and locally funded program that … For the State fiscal year ended March 31, 2016, New York’s Medicaid program had approximately 7.4 million enrollees … long term care services (e.g., home health care, adult day care, nursing home care) and other health-related …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… the claims; $1.1 million in improper episodic payments to home health care providers; $845,824 in overpayments for … with incorrect information pertaining to other health insurance coverage that recipients had; $357,498 in improper …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016Industrial Development Agencies in New York State
… Agencies (IDAs) to support economic development in New York. An IDA is a type of public benefit corporation … required to report all financial and active project data in the Public Authorities Reporting Information System within … Failure to comply with reporting standards can result in an IDA losing the ability to provide tax exemptions. Below …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateCUNY Bulletin No. CU-407
… employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University Benefits Office Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-407-cuny-health-benefits-buy-out-waiver-program-payment-cycleVendor File Advisory No. 3
… Agencies should collect and record the email address and phone number for a vendor’s Primary Contact during the vendor … collect and record a Primary Contact’s email address and phone number. SFS recently updated the layout of the Vendor … primary contact that does not have an email address and/or phone number. Including a phone number and/or email address …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… A sixth school district that was audited, Williamsville, does not detail or track the history of grade changes. “When …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changes