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State Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Public Schools – College Readiness (Follow-Up) (2025-F-12) Nearly half of all students who complete high school and go to college require remedial courses, and nearly half never graduate. In general, college readiness refers to the set of skills, behaviors, and …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… of the Laws of 1990 also created the Proprietary Schools Vocational Supervision Account (Supervision Account) to …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Elba Central School District – Financial Condition (2013M-240)
… Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a Board of … budgeting practices generated approximately $2.2 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Other Bulletin No. 66
… and remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … should be submitted after the employee completes six (6) full pay periods in the lower grade; the effective date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-66-april-2023-state-university-construction-fund-scf-civilOther Bulletin No. 71
… Background: The State University Construction Fund’s Board Resolution AD-8 authorizes the 2021-2026 Memorandum … Job Rate in the SCF CSEA position is entitled to job rate credit for service in the non-SCF CSEA position. The … SCF CSEA LLS payment. If the employee’s combined job rate credit equals five (5) or more years, ten (10) or more years, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-71-october-2023-state-university-construction-fund-scf-civilOther Bulletin No. 73
… with instructions for processing the new October 2023 SCF CSEA LLS payment. Affected Employees: Employees in Bargaining … the 2021-2026 Memorandum of Agreement between SCF and CSEA which provides for payment of the 2023 Longevity Payment … (Grade 001-031), are eligible for the October 2023 SCF CSEA LLS payment provided the employee: Is Active, on a Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilOther Bulletin No. 79
… Purpose: The purpose of this bulletin is to provide the State University Construction Fund with instructions for processing the October 2024 SCF CSEA … The purpose of this bulletin is to provide the State University Construction Fund with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-79-october-2024-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1184
… 13L should be submitted accordingly. Earnings Begin Date: First earnings begin date within the 2011-2012 SSU BU01 … should be submitted as follows: Earnings Begin Date: First earnings begin date within the 2012-2013 SSU BU01 … should be submitted as follows: Earnings Begin Date: First earnings begin date within the 2012-2013 SSU BU01 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleState Agencies Bulletin No. 290
… in most circumstances, will receive one W-2. Workers' Compensation supplemental payments will continue to be … on the W-2 is described below: Box 1 Wages, Tips and Other Compensation Federal taxable wages are reported in this … The total dependent care deductions. Box 12 Codes (Amounts not included in Box 1) E - Section 403(b) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… in GASB Statement 63, the basis of accounting refers to when revenues, expenditures, expenses, and transfers - and … the financial statements. The accounting basis determines when the economic consequences of transactions and events are … basis of accounting, amounts are recognized as revenue when they are both measurable and available. The accrual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… paid Medicaid managed care premiums on behalf of members who resided outside of New York. The audit covered the period … a monthly premium for each enrolled member. If a member who is enrolled in a managed care plan no longer resides in … various issues with the State’s identification of members who resided outside of New York, some of which DOH rectified …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… who have a serious mental illness, but are able to live independently rather than in a facility. Eligible … expenses associated with attendance at a professional conference. The questionable costs we identified total … to the November 2014 Association for Community Living Conference charged to other OMH-funded programs which we …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesManagement of Indoor Air Quality for Individuals With Asthma
… school and/or work days. According to the Centers for Disease Control and Prevention (CDC), in 2018, asthma …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaOversight of Juvenile Justice Facilities
… Objective To determine whether the Office of Children and Family Services adequately operates juvenile justice … ensure they meet State standards and regulations for the health and safety of juveniles and staff. The audit covered … August 2023. About the Program The Office of Children and Family Services’ (OCFS) mission is to serve New York’s public …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… City Transit (Transit) identified potential damage to its system and developed plans to mitigate the effect of extreme … to the MTA’s website, the facilities of Transit’s system are an irreplaceable public asset. To restore, … facilities and equipment is critical to ensure the system is prepared for future extreme weather events. …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … the future. As a result of the audit, the board created a new capital plan that projected reserve contributions, … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 2005-8
… of services by emergency rescue and first squads in the case of emergencies , does not contain the same express …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8SUNY Bulletin No. SU-361
… is to inform agencies of OSC’s automatic processing of the 2024 UUP three percent (3.00%) Salary Increase and to provide … York and UUP, provides for a salary increase of 3.00% for 2024. In addition, on 09/12/2023 the SUNY Board of Trustees … for in the 2022-2026 Agreement. Effective Dates: The 2024 UUP 3.00% Salary Increase will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingState Agencies Bulletin No. 2196
… purpose of this bulletin is to inform agencies of the new temporary compensation payment, OSC’s automatic processing of … annual salary reaches Job Rate. The combination of this temporary compensation amount and the employee’s annual … salary must not exceed Job Rate. In these instances, the temporary compensation amount must be reduced. The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2196-new-temporary-compensation-payment-certain-employees-represented-publicSUNY Bulletin No. SU-348
… Code OTO), Earnings Code ARO (Adj Retro Raise for OT and RCL) must be used to process the adjustment. Please refer to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-348-2022-and-2023-retroactive-salary-increases-professional