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Just for State Employers
… Overview With the implementation of Enhanced Reporting, State Payroll … addition, employees whose NYSLRS membership is mandatory are automatically enrolled. Therefore, you will primarily use … and their membership in NYSLRS is: Mandatory: The employee has 30 days to submit their election for an alternate …
https://www.osc.ny.gov/retirement/employers/stateState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… New York City's Administration for Children's Services (ACS) should improve … to protect those children, according to an audit released today by State Comptroller Thomas P. DiNapoli. "Children in … are supposed to be documented as progress notes in CONNECTIONS – a statewide computer system for recording child …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenMedicaid Program – Oversight of Social Adult Day Care Programs
… Objective To determine whether the Department of Health (DOH) provided adequate oversight of Medicaid … adult day care program services met program standards. The audit covered the period from January 2019 through … To determine whether the Department of Health DOH provided adequate oversight of …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsChurchill School and Center – Compliance With the Reimbursable Cost Manual
… the expenses reported on their annual CFRs. To be eligible for reimbursement, reported expenses must comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former … Board, file payroll reports or remit biweekly withholdings in a timely manner resulting in approximately $5,000 in penalties and interest. As a …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… effectively, which provided the Clerk/Tax Collector with an opportunity to misappropriate funds. Had the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209UCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… State. Empower is authorized by SED to provide education services—Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – 2.5 hours … to the cost-based rates established through CFR-reported financial information. During the 2019–20 school year, …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualCounty Medicaid Costs
… last decade from $1.1 billion in 1993 to $2.3 billion in 2003, an average annual growth rate of 8.6 percent during … expenditures and 40.2 percent of property tax levy. By 2003, county Medicaid expenditures accounted for 19.1 percent … tax growth rate of 2.5 percent experienced from 1993 to 2003. This magnitude of property tax levy increase would …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsNew York State Rent Relief Funding: Spotlight on New York City
… Spotlight on New York City August 2021 PDF Version Highlights New York State has the highest share of renter households in … percent), with the majority of those households located in New York City (63 percent of all State renter households). … 15 percent behind on rent payments at the end of June New York City not only houses the majority of the States …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityOpinion 92-26
… Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a … concluded that subdivision three of section 4-136 of the Election Law requires "all" expenses incurred by a board of … to providing polling places and the compensation of election officers in each election district are city, town or …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 90-36
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … taxes by a taxpayer or retain the check for deposit on or after the date indicated on the check. The general provisions of law applicable to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2000-23
… Subordinate" (for purposes of General Municipal Law §207-m) GENERAL MUNICIPAL LAW §207-m: If a sergeant, who is the highest ranking subordinate … only to the 4% increase pursuant to General Municipal Law §207-m. We are in receipt of your letter concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Selected Management and Operations Practices
… Executive Summary The New York Power Authority (NYPA) is a public authority created in 1931 … of New York signed into law the ReCharge New York (RNY) power program as part of Chapter 60 (part CC) of the Laws of … These errors and inconsistent application of the RNY model resulted in applicants’ scores being ranked …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesState Comptroller DiNapoli Releases Audits
… Improper Payments for Acupuncture and Acupuncture-Related Services (2020-S-7) NYSHIP, administered by the Department of … Authority (MTA) - New York City Transit: Maintenance and Inspection of Event Recorder Units (ERUs) (Follow-Up) … the MTA was not in compliance with its ERU maintenance and inspection policy. For instance, train car inspections were …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Budget Benefiting From Strong Economy
… New York City is projecting a surplus of $135 million for fiscal year 2016, but the surplus will … in 2015. At the same time, the securities industry, one of the city’s economic engines, is on track for a good year … relatively small (ranging from 2.1 percent to 4.6 percent of city fund revenues), and the budgets for these years …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyComptroller DiNapoli Releases Municipal Audits
… , Town of Hopewell , Pember Library and Museum , City of Rye , Town of Sullivan and the Washington County Sheriff’s … 2011-12 and 2012-13, as required by the by-laws. City of Rye – Boat Basin Fund (Westchester County) The city’s boat … Hampton Town of Hopewell Pember Library and Museum City of Rye Town of Sullivan and the Washington County Sheriffs …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Research Foundation of … found the Research Foundation's current methodology for charging SUNY campuses for the costs of central office operations and statewide …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its Consolidated … To determine whether the costs reported by the New York Center for Child Development Inc NYCCD on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued. Office of Children and Family Services (OCFS): Financial Oversight of the … child if they were serving significantly fewer children and did not reduce their expenditures proportionately. Based …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-audits