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Course Offerings (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in our initial audit … (Report 2019-S-19 ). About the Program City University of New York (CUNY) comprises 11 senior colleges; seven … To determine the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followDiNapoli: Health Care Jobs Grow Across New York
… 18 percent over the past decade, more than double the pace of overall employment growth. "Year in and year out, health … could jeopardize these jobs and hurt an important sector of New York's economy." DiNapoli's report found the health … nearly $71 billion in wages, with an average annual wage of $57,200 in 2017. With 7.2 percent of the total, New …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-health-care-jobs-grow-across-new-yorkTown of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… [read complete report – pdf] Audit Objective Did the Town of Morehouse (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… for reimbursement, you can cut costs and mitigate the risk of fraud. Understand the Risks Your governing board should … such as spouses Extending trips after the end of conferences at taxpayer expense for personal reasons … are and are not reimbursable List maximum reimbursement rates Explain the reimbursement process, including …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesState Agencies Bulletin No. 2344
… Purpose: The purpose of this bulletin is to provide agency instructions for … (PEF). Affected Employees: Seasonal hourly employees of the Department of Environmental Conservation and the Office of Parks, … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2344-april-2025-longevity-payment-long-term-seasonal-employeesState Police Bulletin No. SP-254
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2023 and 2024 … date. There is no direct deposit for this payment. Special Wage Payments for Individuals Who Filed for Retirement Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-254-retroactive-2023-2024-holiday-bonus-payment-eligible-employees-stateCUNY Bulletin No. CU-704
… Purpose The purpose of this bulletin is to inform City University of New York (CUNY) agencies of the implementation of the New … coverage will be 0.511% (0.00511) of an employee’s weekly wage, up to the statewide average weekly wage. Based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveState Agencies Bulletin No. 2039
… Purpose: The purpose of this bulletin is to provide information on the overtime … overtime and pre-shift briefing adjustments as a result of the factor change implemented in Administration checks … pay increases are affected. Background: Chapter 55 of the Laws of 2021 which implemented the 2015-2019 Agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2039-systematically-calculated-overtime-and-pre-shift-briefing-adjustmentsEarly Education Center – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. The Center is reimbursed for preschool special education services through rates set by SED. These reimbursement rates are based on … with SED’s requirements. Other Related Audits/Reports of Interest State Education Department: The Arc of Orange …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, … such as Bright Start are reimbursed by counties through rates set by SED. SED sets the special education tuition … Start’s reimbursement rates. Remind Bright Start officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualOpinion 97-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … disclosure requirements for housing authorities) CONFLICTS OF INTEREST -- Financial Disclosure (applicability to housing … Whether art 18 of the Gen Municipal Law authorizes a city to require housing …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Medicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… Purpose To determine if Medicaid reimbursement rates for group therapy services provided by Federally … in the program, and setting Medicaid reimbursement rates. With approval from the federal Centers for Medicare … million because the FQHCs billed incorrect reimbursement rates on their claims for group therapy services. The FQHCs …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupState Agencies Bulletin No. 2036
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 Retroactive Increase to APSU Expanded Duty … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2022 Retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2036-april-2022-retroactive-increase-agency-police-services-unit-apsuChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and four years of age. CES is reimbursed for these services through rates set by SED. The reimbursement rates are based on … to CES’ tuition reimbursement rates. Remind CES officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualTax Levies and Tax Rates for 2012 and Prior Years - Supplementary Information for 2012
Explanation of Tables for Real Property Tax Levies
https://www.osc.ny.gov/files/local-government/data/pdf/narrative12.pdfDiNapoli: NY's Homeownership Rate Lowest in the Nation
… the lowest homeownership rate in the nation, driven by low rates in New York City, according to a report released today … of 2020. Only California and Nevada had homeownership rates lower than 60% in 2021. One reason New York’s homeownership rates are low generally and lower among Hispanic, Black, and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nationDiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… State Comptroller Thomas P. DiNapoli. The overdose death rates in New York increased faster over the preceding decade … epidemic are growing and the health, safety and prosperity of our communities are at risk.” DiNapoli’s report noted … York, in which heroin was a factor, reached a record high of 825 in 2014, the last year for which data are available …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesState Agencies Bulletin No. 2218
… Purpose: The purpose of this bulletin is to provide agencies with instructions for … contained in the 2023-2026 Agreement between the State of New York and PEF, employees with peace officer status … Training and Safety Incentive Program Payment: A member of Professional, Scientific and Technical Services Unit – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2218-2023-2024-public-employees-federation-pef-firearms-training-and-safetyOversight of Chronic Absenteeism (Follow-Up)
… Objective The objective of this follow-up review is to determine the extent of implementation of the five recommendations included in our initial report, … To determine the extent of implementation of the five recommendations included in our initial report …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-follow