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Oversight of Student Immunization in Schools (2015-S-85)
To determine if the Department of Health (DOH) and the State Education Department (SED) are following the State’s public health procedures
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s85.pdfService Credit for Tiers 2 through 6
NYSLRS members earn service credit for employment with participating employers and may be eligible to receive credit for previous public employment.
https://www.osc.ny.gov/files/retirement/publications/pdf/1854-service-credit.pdfGreat River Fire District – Treasurer Reports (2025M-125)
Did the Great River Fire District (District) Treasurer provide the Board of Fire Commissioners (Board) with complete and accurate financial reports?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/great-river-fire-district-2025-125.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfOpinion 97-17
… , 62 Misc 2d 396, 308 NYS2d 515, affirmed 35 AD2d 782, leave denied 28 NY2d 483, 320 NYS2d 1025; see also Evans v …
https://www.osc.ny.gov/legal-opinions/opinion-97-17XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… procurement record requirements and submittal requirements in the Statewide Financial System (SFS) is provided for … AGREEMENTS BETWEEN STATE AGENCIES AND DEPARTMENTS In an opinion dated June 9, 1980 (1980 Op Atty Gen 81), the … separate or distinct legal character apart from the State. In reaching his opinion the Attorney General noted that, in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsDiscontinuing Required Contributions – Enhanced Reporting
… 4 ended more than ten years ago, so Tier 3 and 4 members are now past their cessation dates.) Tier 5 and 6 Members: … Employers do not take contributions from earnings that are not pensionable. See Overtime Compensation , Overtime … Tier 3 and 4 members stop making required contributions once certain service conditions are …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributionsXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… part of creating and submitting travel expense reports in the Statewide Financial System (SFS). These reports should … the ramifications if those charges are not reconciled in accordance with the guidance above. Agencies must also … not paid back within 30 days of the expense report date in which the Due to State was created. It is important for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationDiNapoli Honors Caribbean Leaders
… Angela Yee, radio personality; Michèle Voltaire Marcelin, artist, performer, poet writer; State Comptroller DiNapoli; … engaged. Michèle Voltaire Marcelin is a multifaceted artist. A performer, poet, writer, and painter, Voltaire …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersInvesting in New York
… possible, the Comptroller guides the Fund to invest in New York-based business ventures, companies and other … (as of March 31, 2025) $1.9 billion invested in 600 New York State companies (as of March 31, 2025) Over $650 … (518) 375-8324 Email: [email protected] New York Credit Small Business Investment Company Fund (SBIC) …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkTaxable Travel
… years 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent inspections … to reimbursement for expenses to travel from his home (or rental vehicle pick-up location) to his work area, as these … vehicles. Ensure employees reimburse the State for the cost of any charges incurred when using a rental vehicle for …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelCollege of Mount Saint Vincent – Tuition Assistance Program
… students for State-funded Tuition Assistance Program (TAP) awards. Background The College of Mount Saint Vincent … the annual tuition for full-time study is about $27,860. TAP is an entitlement program designed to provide funds for … tuition costs to eligible students. Schools receiving TAP payments certify student eligibility. For the three …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programLehman College – Controls Over Bank Accounts
… of New York’s (CUNY) Central Office (Central) and Lehman College (Lehman) officials adequately assured that all Lehman … the Vice President of Finance and Administration at each college to ensure that each bank account complies with … a “Bank Account Notification Form.” The UC notifies the college within five business days of the receipt of the form …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsTuition Assistance Program – DeVry College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Founded in 1931, DeVry University … programs leading to an associate’s or bachelor’s degree. TAP-eligible programs include business administration, … students enrolled at DeVry’s New York campuses. TAP is an entitlement program designed to provide funds for …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeControls Over Cash Advance Accounts
… the period April 1, 2011 through June 30, 2014. Background Section 115 of the State Finance Law authorizes the … had not been reconciled in at least four years, contained $5,000 more than OSC had authorized, and Parks officials were … Department: Controls Over Cash Advance Accounts (2014-S-11) …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsOn-Time Performance
… minimum service frequency is every 15 minutes during rush hour periods, every 30 minutes for non-rush (mid-day and … was below the goal (of 95 percent) during 11 of the 13 months we examined. During those 11 months, OTP ranged … Boat percentage was below the goal for eight of the 13 months ranging from 85.11 percent to 94.32 percent. We …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceOpinion 2011-1
… duty of the development corporations' directors, is at best qualified materially by the requirement that the IDA …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Oversight of Chemical Dependence Residential Services
… at each Program, some of which were prior to April 2017. In addition, we included publicly available COVID-19–related … An SL program is designed to promote independent living in a supervised setting. As of December 22, 2020, there were 64 CR and 32 SL programs (Programs) in New York State. OASAS is responsible for certifying …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesArtificial Intelligence Governance
… and the Administration for Children’s Services (ACS) uses AI to predict children who are most likely to … divergent approaches. We sampled four City agencies: NYPD, ACS, Department of Education (DOE), and Department of … other steps toward effective AI governance. For example, ACS has taken specific steps to address possible bias in its …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceNew York Youth Jobs Program
… the Department of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility … if the Department of Labor is ensuring that employers meet New York Youth Jobs Program eligibility requirements and …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-program