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Social Media Use Policy
… current, or complete. OSC assumes no responsibility for and expressly disclaims responsibility for updating our social media sites to keep information … to our pages may be used by the owners of the host site for their own purposes pursuant to its TOS. For more …
https://www.osc.ny.gov/help/social-media-use-policyPre-Audit - State Insurance Fund
… Program Legislative Session 2021-2022: Pre-Audit - State Insurance Fund – Vetoed on December 29, 2021 - Veto Memo 89 – … – Relates to the pre-audit of expenditures from the state insurance fund by the state comptroller. Memo Bill Text …
https://www.osc.ny.gov/legislation/pre-audit-state-insurance-fund-1Division of Housing and Community Renewal Bulletin No. DH-87
… or earlier) for employees who were previously established on the October LLS payment cycle at the time of appointment … which implemented the 2011-2016 Agreement between the State of New York and DC-37, provides for payment of the … in the employee’s taxable gross subject and is employment taxes and income taxes. Federal, State and New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-87-october-2017-district-council-37-dc-37-rent-regulationV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… or meeting certain objectives in accordance with New York State law. Fund is required on all transactions. … or meeting certain objectives in accordance with New York State law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingNew York State Accounting System User Procedures Manual
… 21860 EXEC CHAMBER-DIV.WOMAN.EXEC DP 21881 LEG COMM SOLDI WASTE MGT-SPECIAL 21910 NYS URBAN …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualLGAC - Internal Control - FY 2018
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With G
https://www.osc.ny.gov/files/debt/pdf/lgac-internal-control-fy-2017-18.pdfXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… The Office of the State Comptroller (OSC) is charged with the responsibility, … Identifiers Contract Funds Reservation Vendor Name on Contractual Agreements Agency Submission of Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewAccess Controls Over Student Information Systems (2014-MR-1)
… access rights than needed for their job duties. 90 users out of 229 tested (39 percent) had access to one or more …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Uncollected Penalties
… 2012, more than 6,000 penalized establishments went out of business resulting in the withdrawal and write off … utilize certain proven collection methods, including the State-Wide Offset Program. A lack of communication and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… expenditures, funding needed reserves or reducing property taxes. Establish reserve fund policies to ensure reserves are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedOpinion 2001-14
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … any pertinent provisions. Further, we note that court cases have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Understanding the Audit Process
… The State Comptroller evaluates the operations of New York State and New York City agencies and of public authorities. The … Comptroller periodically examines the fiscal affairs of New York State and New York City agencies …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processDiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… the last decade,” said DiNapoli . “Millions visit and have fun there every year, but for the people who live and work in …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decadeEnvironmental, Social & Governance Principles and Proxy Voting Guidelines
The New York State Common Retirement Fund votes by proxy on each proposal at annual meetings and special meetings of U.S. portfolio companies, as well as selected international companies.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2022.pdfThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual (2019-S-57)
To determine whether the costs submitted by The Kelberman Center, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s57.pdfBorrowing Against Your Contributions – State Police Plan
… against your contributions: You must be in active service and have at least one year of member service credit. You must … causes your loans in total to exceed the federal limits for nontaxable loans. Exceeding these limits could result in significant tax consequences for you. You do not make the required payments on your loan …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0Opinion 92-39
… guarantees of either the State or Federal Constitutions (NY Const, art I, §11, US Const, 14th amend), or the voter rights provisions of the State Constitution (NY Const, art I, §1; art II, §1). The Court relied upon the …
https://www.osc.ny.gov/legal-opinions/opinion-92-39State Agencies Bulletin No. 1946
… Purpose The purpose of this bulletin is to request verification of the agency address to be displayed on Employee Form W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… units as well as certain financial assistance to (or on behalf of) individuals, unemployment insurance benefits, … as well as certain financial assistance to (or on behalf of) individuals, annuities {Blind Veterans, Gold … and providers of service pursuant to Article 11-A of the State Finance Law. 60321 Grants – Retainage Retainage is the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceMedicaid Program – Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers
… Objective To determine if improper Medicaid payments were made on … The audit covered the period from January 1, 2014 to March 31, 2019. About the Program The Department of Health … Districts) and the NY State of Health (NYSOH, the State’s online health insurance marketplace). Local Districts use the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-involving-fee-service-claims-recipients