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Personal Income Tax Refunds
… Purpose The objective of our examination was to determine whether … by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … The objective of our examination was to determine whether personal income …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether … by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … The objective of our examination was to determine whether personal income …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether … by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … The objective of our examination was to determine whether personal income …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsEmpire Plan Drug Rebate Revenue
… credited the Department of Civil Service (Department) for all rebate revenue due under its contract with the … required to negotiate agreements with drug manufacturers for rebates, discounts, and other considerations and pass 100 … Health Insurance Program: United HealthCare: Payments for Fraudulent and Improper Claims Submitted by Davis Ethical …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenuePersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether … by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … The objective of our examination was to determine whether personal income …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsCollection and Use of the Motor Vehicle Law Enforcement Fee
… Purpose To determine whether the Department of Financial Services … accounted for and distributed all Fee revenue due to the State and whether the Division of Criminal Justice … To determine whether the Department of Financial Services …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeAdministration of Fellowship Leaves
… their return. Six of CUNY's 11 senior college campuses (Brooklyn College, the Graduate Center, Hunter College, John Jay College, Lehman College, and Queens College) granted …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesDual Employment
… risk factors. Detailed analysis of time sheets and other payroll records showed 27 of these staff violated time and attendance rules, resulting in payroll payments for time potentially not worked. Several … Authority/Metro-North Railroad: Forensic Audit of Select Payroll and Overtime Practices and Related Transactions …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentForensic Audit of Dual Employment Approvals and Conflicts
… for payroll analysis purposes, and through December 31, 2011 for field observations. Background The MTA provides …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… Purpose To determine whether the New York City Transit Authority (Transit) used the American Recovery and … providing transportation services in and around the New York City metropolitan area. The MTA oversees six … To determine whether the New York City Transit Authority Transit used the American …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsOversight of Chemical Dependence Residential Services
… there were 64 CR and 32 SL programs (Programs) in New York State. OASAS is responsible for certifying residential … certificates, pursuant to requirements established in State law and New York Codes, Rules and Regulations … A Program’s eligibility for certification is contingent on the results of an OASAS inspection of the Program’s …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… be achieved by modifying the reimbursement methodology for Medicare Part C cost-sharing claims in accordance with federal requirements. The audit covered … Medicare deductibles, coinsurance, and copayments. Under Medicare Part C, private companies administer Medicare …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsEfficiency of Warehouse Space
… measures. As part of these efforts, the Warehouse Consolidation Initiative (Initiative) was implemented to achieve cost savings through the consolidation of warehouse space used by State agencies. At … having evaluated 29 leased warehouses, resulting in: the consolidation of 14, liquidation of 9, square footage …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceOversight of Passenger Safety
… 3,000 State-owned vehicles as well as hired contractors to transport individuals who live in OPWDD-run residences. In … failed to obey traffic rules, many vehicles assigned to transport OPWDD’s vulnerable clients were issued violations … who continued to drive OPWDD vehicles assigned to transport clients, despite having suspended driver licenses. …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyCUNY Bulletin No. CU-849
… for processing the City University of New York (CUNY) 2025 Managerial Uniform Allowance Payment. Affected … in the MOA. In addition, a memorandum dated September 30, 2025 from Carmelo Batista Jr., University Executive Director … of Classified Staff Labor Relations, authorizes the 2025 Managerial Uniform Allowance Payment. Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-849-cuny-2025-managerial-uniform-allowance-paymentState Agencies Bulletin No. 2386.1
… II credits in each year of the program . The Office of Employee Relations (OER) Memorandum dated 9/22/2025 provides … is calculated at the straight time rate based on the employee’s salary on the Effective Date. Agency Actions: To … Begin Date: Appropriate Effective Date or last day the employee is Active Earnings End Date: Same as Earnings Begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23861-2025-csea-and-pef-over40-comp-time-ii-cash-outCUNY Bulletin No. CU-852
… University of New York who are eligible to participate in the Health Benefits Buy-Out Waiver Program are affected. … Health Benefits Buy-Out Waiver Program is authorized under IRC Section 125 and administered under the Medical Spending … to the CUNY Central Office by the Deputy Director of the NYC Management Benefits Fund, Tax-Favored Benefits and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-852-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-833
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented by NYSNA in Bargaining Unit TE. … The purpose of this bulletin is to notify agencies of an automatic union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-833-new-york-state-nurses-association-nysna-dues-increaseCUNY Bulletin No. CU-836
… University of New York who are eligible to participate in the Health Benefits Buy-Out Waiver Program are affected. … Waiver Program is authorized under Internal Revenue Code (IRC) Section 125 and administered under the Medical Spending … to the CUNY Central Office by the Deputy Director of the NYC Management Benefits Fund, Tax-Favored Benefits and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-836-cuny-health-benefits-buy-out-waiver-programState Agencies Bulletin No. 1614
… Purpose To inform agencies of the change of the income code field on the Federal Tax Data page in PayServ for Non Resident Aliens (NRAs) Affected Employees … To inform agencies of the change of the income code field on the Federal Tax Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1614-change-non-resident-alien-nra-income-codes-payserv