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Opinion 92-23

… permitting the affixing of antennae to water storage tanks and the erection of a switching station near a well) TOWN … 13 of the Town Law, with the approval of the town board and after complying with public hearing requirements, may … property is needed for district purposes at a future date, and such other provisions as the district deems necessary to …

https://www.osc.ny.gov/legal-opinions/opinion-92-23

Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)

To assess the extent of implementation of the eight recommendations included in our initial audit report Medicaid Program Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Thirdparty Health Insurance Report 2021S24

https://www.osc.ny.gov/state-agencies/audits/2026/02/26/recovering-managed-care-payments-inpatient-services-behalf-recipients-third-party-health

Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018

… Education Department (Department), or in a business school registered with the Department, that closes before their … The Bureau monitors licensed private schools and registered business schools to ensure compliance with …

https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018

State Agencies Bulletin No. 1617

… 2017 (Inst) or January 5, 2018 (Admin) will be reflected in the employee’s 2017 Form W-2 and the agency appropriation will be refunded in full. Unfortunately, there are processing limitations for … The IRS considers overpayments for 2017 that are returned in 2018 to be income in 2017 for reporting purposes because …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1617-processing-2017-salary-refunds-received-osc-after-december-29-2017-inst

State Agencies Bulletin No. 1692

… submitted and processed after the December 28, 2018 (Inst) or January 4, 2019 (Admin) deadline Effective Date(s) … timely. The Control D Report NPAY539 (Non-Negotiated Payroll Checks) as described in Payroll Bulletin 908 (Non-Negotiated and/or Undeliverable New …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1692-processing-2018-salary-refunds-received-osc-after-december-28-2018-inst

Oversight of Water Supply Emergency Plans (Follow-Up)

… Objective To assess the extent of implementation, as of February 2025, of the five recommendations included in our initial audit report, Oversight of Water Supply Emergency Plans (Report 2021-S-39 ). About … To assess the extent of implementation as of February 2025 of the five …

https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-follow

Opinion 2003-1

… or reservoirs, standpipes, water purification works, pumping stations and main water lines, including lands, of …

https://www.osc.ny.gov/legal-opinions/opinion-2003-1

Review of Travel Card Expenses

… of Suicide Prevention (Director) were appropriate and made in accordance with New York State travel rules and … 2013. Key Findings We found the Director certified $4,666 in inappropriate or unsupported travel expenses on vouchers … travel expenses and recover any overpayments identified. Train OMH supervisory staff on how to properly review travel …

https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expenses

Selected Employee Travel Expenses

… New York State's agencies spend between $100 million and $150 million each year on travel expenses. These expenses, …

https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses

Village of Clayton – Claims Auditing (2021M-81)

… not review the claims before approving payments. Health insurance claims totaling $495,104 were not approved for … goods and services totaling $141,269 from 27 vendors without obtaining written quotes or retaining supporting …

https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81

Extension Request Form

To request an extension of time to complete activities relative to your abandoned property filing, complete this form and return to the Office of Unclaimed Funds.

https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/extension-request.pdf

DiNapoli: Erie Community College Audit Reveals Lax Oversight by Board

… proper approval, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Our auditors found … and increased the salaries of all senior executives by 2 percent, totaling $27,000, again without board approval. … student activity fee allocations provided to and used by clubs and organizations to determine whether the amount of …

https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-board

Opinion 91-29

… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … fire insurance tax moneys except as otherwise provided in any special law. Therefore, where an exempt firemen's … fire insurance tax moneys, the moneys may be expended only in the manner prescribed by the special act (see 1989 Opns St …

https://www.osc.ny.gov/legal-opinions/opinion-91-29

State Agencies Bulletin No. 1614

… Purpose To inform agencies of the change of the income code field on the Federal Tax Data page in … To inform agencies of the change of the income code field on the Federal Tax Data page in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1614-change-non-resident-alien-nra-income-codes-payserv

Compliance With School Safety Planning Requirements (Follow-Up)

… Commissioner’s Regulations (State Regulations) and DOE Chancellor’s Regulations (City Regulations) provide additional guidance. For example, DOE’s District Safety Team must develop a comprehensive district-wide school safety plan and DOE’s schools must develop school-specific emergency response …

https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-follow

Town of Mamakating – Records and Reports (2015M-164)

… purpose of our audit was to evaluate the Town’s recorded and reported financial transactions for the period January 1, … Sullivan County, has a population of approximately 12,000 and is governed by an elected five-member Town Board. The … because cash balances for the town-outside-village general and highway funds continued to be reported in the town-wide …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164

IV.4 Overview – IV. Accounting Codes - Uses and Descriptions

… The State Legislature authorizes State agencies to make expenditures and incur obligations for specific … account code in SFS. Every effort has been made to provide expenditure account codes that are specific enough to provide accurate management information, yet broad enough …

https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overview

CUNY Bulletin No. CU-503

… Safety Sergeant Be in Active pay status for at least 100 working days from December 1 to May 31 $328.00 Campus … Assistant (full-time) Be in Active pay status for at least 100 working days from December 1 to May 31 $196.50 Campus … Disciplinary Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 582 CUNY SS/Med …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-503-june-2015-uniform-allowance-payment