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Opinion 88-72
… This opinion represents the views of the Office of the State Comptroller at the time it was … district. This is in reply to your inquiry regarding the formation of a town sewer district within the boundaries of …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Pearl River Union Free School District – Fixed Assets (2022M-126)
… assets reviewed totaling $546,527. This can be attributed to District officials not following Board-adopted fixed asset … on the inventory list. District officials were unable to locate 26 fixed assets with a combined cost of $57,516. 31 … Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the inventory list are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Town of Hounsfield - Claims Auditing (2019M-215)
… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the Supervisor paid $124,000 in claims (16 percent) that were either not presented to the Board or improperly … process are aware of, and comply with, competitive bidding statutes and the Town’s procurement policy. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Buffalo City School District - Charter School Tuition Billing (2019M-122)
… a potential $1.7 million overpayment in 2018-19. The Board and District officials did not adopt written policies or … (SED) State aid handbook for the updated formula and rates to determine PECA set-aside amounts for charter school tuition billing. Develop and adopt written policies and procedures for charter school …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Unified Court System Bulletin No. UCS-351
… for both the JLO and JLP payments from 2023 through 2025 will only receive the JLP payment. Effective Dates: The … Military Leave) on 04/01/2025 becomes eligible if they return to the payroll between 04/01/2025 and 03/31/2026. … stub or direct deposit advice. Undeliverable Checks When a valid payroll check is undeliverable due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-351-april-2025-unified-court-system-ucs-longevity-bonus-jloAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up) (2022-F-15)
To determine the extent of implementation of the six recommendations included in our initial audit report, Accuracy of Medicaid Eligibility Determined by NY State of Health (Report 2019-S-43).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f15.pdfSelected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up) (2021-F-13)
To determine the extent of implementation of the 11 recommendations included in our initial audit report, Selected Aspects of Parking Violations Operations to Collect Fines and Fees (Report 2017-N-8).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f13.pdfSelected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up) (2021-F-13) 30-Day Response
To determine the extent of implementation of the 11 recommendations included in our initial audit report, Selected Aspects of Parking Violations Operations to Collect Fines and Fees (Report 2017-N-8).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f13-response.pdfRescue Mission Alliance of Syracuse (Follow-Up) (2024-F-2)
To determine the extent of implementation of the four recommendations included in our initial audit report, Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Report 2021-S-34).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f2.pdfReimbursement of Homeless Shelter Providers - Westhab Inc.'s Coachman Family Center (Follow-Up) (2024-F-1)
To determine the extent of implementation of the six recommendations included in our initial audit report, Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Report 2020-S-56).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f1.pdfDiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… on his transparency website, the recently expanded Open Book New York . … Tax collections of $49 billion in …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileState Agencies Bulletin No. 2329
… inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not … for Performance Awards/Longevity Payments (Longevity Service Payment) for all eligible members of the Public Employees Federation (PEF), Civil Service Employees Association (CSEA), District Council 37 (DC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2329-april-2025-civil-service-employees-association-csea-public-employeesState Agencies Bulletin No. 2373
… is to inform agencies of OSC’s automatic processing of the October 2025 LGS payment and provide instructions for payments not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2373-october-2025-civil-service-employees-association-csea-district-councilOnline Holder Reporting User Guide
Submit your annual Report of Abandoned Property easily with Online Holder Reporting.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/online-holder-reporting-user-guide.pdfMedicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… the Medicare managed care program also known as Medicare Advantage. Under Medicare Part C, private managed care … to enrollees. For dual-eligibles, Medicaid reimburses the plan providers for the enrollee’s Part C cost-sharing … Medicare Advantage plan contracts offered by Fidelis and WellCare and, based on judgmental sampling, determined …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Workforce Development Dashboard Objectives To determine what workforce development programs and services State … agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, gaps, and/or fragmentation among …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesJefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… – pdf ] Purpose of Review The purpose of our review was to assess the Jefferson County Industrial Development … and Chief Financial Officer (CFO) are responsible for day-to-day operations. JCIDA funds its operations, in part, with … were not implemented. … The purpose of our review was to assess the Jefferson County Industrial Development Agencys …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fState Agencies Bulletin No. 1705
… of the Assembly Majority Leader of the Assembly Speaker Pro Tempore of the Assembly Chair of the Ways and Means … of the Codes Committee Minority Leader Minority Leader Pro Tempore Ranking Member Ways and Means Committee Ranking …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1705-january-1-2019-salary-increases-members-legislature-and-certain-electedLivonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… [read complete report – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was … five-member Board of Fire Commissioners is responsible for general management and control of financial operations. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fState Agencies Bulletin No. 1249
… Purpose To inform agencies of OSC’s automatic processing of the April … 603-617) and NS positions (Grade 600) which are equated to a grade (Grade 603-617) are eligible for the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1249-april-2012-management-and-confidential-mc-longevity-lump-sum-lls