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Comptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the East Greenbush Central School District , East Rockaway … for reserve balance levels or usage. The reserves for retirement contributions, compensated absences and …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1Opinion 2005-6
… from making gifts or loans of public money or property to or in aid of private individuals, corporations, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6DiNapoli: State Financial Condition Improving
… New York state’s short-term financial condition continues to improve and the … authorizes higher annual deposits, and a higher maximum balance, in the Rainy Day Reserve Fund. These moves, which …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingControls Over Selected Expenditures (Follow-Up)
… directly reimbursing State-licensed providers for forensic rape examination (FRE) services. The FRE Direct Reimbursement …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followSchedules of Employer Allocations and Schedules of Pension Amounts
New York State and Local Retirement System's Schedules of Employer Allocations and Schedules of Pension Amounts Report for Fiscal Year Ended March 31, 2015 & 14
https://www.osc.ny.gov/files/retirement/resources/pdf/schedules-emp-allocations-pen-amounts-2015.pdfDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… outstanding loans totaling $505,669 to the FLDC. Officials then transferred $175,000 from the FIDA to the FLDC as …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesOperational Advisory No. 2
… be deleted throughout the fiscal year by the Bureau of State Expenditures based on the last modified date on the … 2014 Credit Memos Credit memos submitted for approval from April 1 to March 31, which are unapproved and remain on the … 10 business days. The first deletion will occur on June 21, 2013 for vouchers submitted during the period April 1, …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesOversight of Nurse Hiring and Retention (Follow-Up)
… Objective To determine the extent of implementation of the four … New York City Health and Hospitals Corporation Act of 1969 to oversee the provision and delivery of comprehensive health … that all currently employed nurses, regardless of hire date, are fingerprinted so they can be properly monitored for …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followDisposal of Electronic Devices
… prior to disposal and, if sending them to OGS, to certify in writing that the devices no longer contain any retrievable …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesSelected Aspects of Toll Collections
… and receivables collection. Tolls account for more than 90% of the Authority’s revenues, including tolls for use … when customers do not pay the amounts due within 120 days after being sent the last of three notices over a 90-day … more than 60 days after being sent a revocation warning notice at 30 days may have also been referred to a collection …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsOpinion 98-10
… however, do not constitute part of the town highway system (Highway Law, §§3[5], 140[1]; 2 Opns St Comp, No. …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 90-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-51IX.12.O Refunds – IX. Federal Grants
… Transaction Threshold Interest will be calculated on the federal … fund appropriations that reflect a gross transaction threshold of $50,000 or more. State Interest Liability For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsDiNapoli: Local Sales Tax Collections Up 2.2% in Second Quarter
… government sales tax collections totaled $5.83 billion in the second calendar quarter (April-June) of 2024, an … 3.3%, or $82.4 million, increase in collections, while the counties and cities in the rest of the state, in aggregate, … Year to date, statewide local sales tax collections are up 1.9%, or nearly $215 million, over the January-June …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-local-sales-tax-collections-22-second-quarterState Agencies Bulletin No. 989
… Employee’s Social Security Number Employee’s Name Reason Why SSN Not Verified. Reasons provided by SSA may include: 1 … should retain a copy of each letter and any response from employees for four (4) calendar years in the event of an … is aware that an employee who has previously separated from State service is deceased, the agency must report this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/989-verification-employee-social-security-numbers-and-names-reportedStreet Construction-Related Permits (Follow-Up)
… audit report, Street Construction-Related Permits (Report 2020-N-6 ). About the Program The New York City Department of Transportation’s (DOT) mission is to provide for “the safe, efficient, and environmentally responsible … our primary customers, City residents.” DOT is responsible for over 6,300 miles of streets and highways, over 12,000 …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and … cooperative (co-op) housing to middle-income families. The New York City (City) Department of Housing Preservation and … whether MitchellLama developments supervised by the New York City Department of Housing Preservation and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsImproper Medicaid Payments for Misclassified Patient Discharges (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Improper Medicaid Payments for Misclassified Patient Discharges (Report 2020-S-8 ). … Related Groups (DRG) methodology to reimburse hospitals for inpatient medical care. The DRG methodology classifies …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/improper-medicaid-payments-misclassified-patient-discharges-followVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… custody deposits must receive final approval in SFS by OSC-Bureau of State Accounting Operations (BSAO). See Section … custody deposits must receive final approval in SFS by OSC-BSAO. See Section 2.B – Payment Worksheet of this … to another customer. These transactions do not require OSC- BSAO approval in SFS. Section 2.D – Transfer and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewCUNY Bulletin No. CU-605
… of New York and various unions including the New York State Nurses Association, provides for a uniform allowance … University Payroll must submit the following information on the Time Entry Interface (NPAY502) using Earnings Code … taxable gross and is subject to all employment and income taxes. Federal, State and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-605-december-2017-uniform-allowance-payment