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Management of Unexpected Delays and Events During Winter 2017-18 (2017-S-37) 90-Day Response
To determine if the Long Island Rail Road has plans to address unexpected delays or events and whether those plans were followed, and to assess whether...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s37-response.pdfTown of Smyrna – Claims Audit Process (2022M-161)
To determine whether the Town of Smyrna (Town) Board (Board) properly audited claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/smyrna-town-2022-161.pdfMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (2018-S-45) 90-Day Response
To determine whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on APR-DRG ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s45-response.pdfMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (2018-S-45)
To determine whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on APR-DRG ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s45.pdfMedicaid Program - Improper Medicaid Payments for Recipients in Hospice Care (2017-S-76) 90-Day Response
To determine whether Medicaid made improper payments to providers on behalf of recipients receiving hospice care.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s76-response.pdfMedicaid Program - Improper Medicaid Payments for Recipients in Hospice Care (2017-S-76)
To determine whether Medicaid made improper payments to providers on behalf of recipients receiving hospice care.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s76.pdfMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims (2024-S-1) (180-Day Response)
To determine if Medicaid made overpayments to providers who reported claims with a PR 45 cost-sharing amount.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s1-response.pdfSecurity Over Critical Systems (2025-S-25)
To determine whether NHT’s access controls and vulnerability management over critical systems are sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25s25.pdfSecurity Over Critical Systems (Follow-Up) (2025-F-5)
To determine whether security over Hudson River–Black River Regulating District’s critical systems was sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-25f5.pdfSample Section 45 Document
An example of a notice for an employee to acknowledge right to NYSLRS membership pursuant to Section 45 of the New York State Retirement and Social Security Law.
https://www.osc.ny.gov/files/retirement/employers/pdf/emp-reporting-section-45-sample.pdfVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… sale of property, etc. be deposited to the State Treasury and accounted for in a joint custody fund to be paid … GFO Chapter XIV Section 4.B Establish and Close Agency Bank Accounts) or remitted directly to the Department of Tax … Adjustment Voucher transaction. Other receipt transactions have special procedures such as moneys owed to the State by a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewState Agencies Bulletin No. 2018
… Office of Parks, Recreation, and Historic Preservation, in the following bargaining unit who meet the eligibility … BU05 Background: Pursuant to a side letter contained in the 2019-2023 Agreements between the State of New York and … to receive the April 2022 Longevity Payment: Active on the appropriate payment effective date; and In BU05 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesOpinion 2000-9
… agency may compensate its executive director by an annual salary plus an additional lump sum amount determined … agency may compensate its executive director by an annual salary and an extra lump sum amount at the end of the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9DiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… absenteeism rates among New York public and charter school students increased sharply as schools transitioned … subsided and remained high with nearly one in three students chronically absent during the 2022-23 school year …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolState Comptroller DiNapoli Releases Audits
… Requirements Report (Follow-Up) (2022-F-1) An audit issued in October 2020 found DEC had established procedures to help … facilities or verified whether events were reported in a timely manner. In a follow up, auditors found DEC made progress in …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… to adequately account for the unsold inventory and sale of bags or ensure that collections were deposited intact and in … could not account for 17 cases containing 431 rolls of bags with an approximate sales value of $6,100. Wading River …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsTown of Lockport – Building Permit Fee Collections (2025M-56)
… Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections? … modifications planned for the property. A board-appointed inspector oversees, administers and enforces building codes, … The Inspector did not properly manage permit fee collections The …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Agencies Bulletin No. 647
… end date the current dues (Code 291) and Agency Shop Fee (Code 295) and insert a new effective-dated row for … codes for affected employees. The biweekly dues and Agency Shop fees will remain $17.59. Note: Employees’ paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/647-new-bargaining-unit-payroll-code-change-non-arbitration-eligibleOpinion 95-9
… the issues discussed in the opinion. FIRE COMMISSIONERS -- Service Award Program (service credit for attending meetings of the fire district board of commissioners) VOLUNTEER FIREFIGHTERS -- Service Award Program (service credit for attending meetings … Concerning a length of service award program established by a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-95-9State Comptroller DiNapoli Releases Municipal & School Audits
… purchased for $59,571, were recorded without a model or serial number. In addition, a wheel balancer and a portable video … totaling approximately $24,000 did not have a recorded serial or identification number. Fire Island Union Free …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1