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Improper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66) 180-Day Response
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66-response.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-roa-elected-appointed-111324.pdfCapital Asset Management (2022-S-32) 180-Day Response
To determine whether the Office of General Services is adequately overseeing selected agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets and that they are properly reporting capital assets.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s32-response.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up) (2023-F-40) 30-Day Response
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f40-response.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66)
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66.pdfSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority (2019-S-52)
To determine whether the Metropolitan Transportation Authority (MTA) is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate action where performance ratings are less than satisfactory. We also determined...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-19s52.pdfSales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdfTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Determine whether the Town Board (Board) ensured that Town officials did not have prohibited interests in Town contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/otselic-2021-36.pdfCollection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28)
To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by relevant law and regulation.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s28-response.pdfState Agencies Bulletin No. 2337
… inform agencies of OSC’s automatic processing of the April 2025 CSEA Salary Increase and provide instructions for … a salary increase of three percent (3.00%) for fiscal year 2025-2026 and includes the April 1, 2025 CSEA Salary Schedule . Effective Dates: The April 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2337-april-2025-civil-service-employees-association-csea-3-salary-increaseState Agencies Bulletin No. 2336
… inform agencies of OSC’s automatic processing of the April 2025 PEF Salary Increase and provide instructions for … a salary increase of three percent (3.00%) for fiscal year 2025-2026 and includes the April 1, 2025 PEF Salary Schedule . Effective Dates: The April 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2336-april-2025-public-employees-federation-pef-3-salary-increaseOpinion 92-18
… discussed in the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- Town (imposition of solid waste generation fee) LOCAL LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND … Whether the town by local law may impose the solid waste generation fee as either a user charge or a benefit …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Life Changes: What If I Leave Public Employment?
… That’s the reason for this publication. It outlines what you need to know as a NYSLRS member if you leave public … What Happens to My NYSLRS Membership? Find Out if You Are Vested If you leave public employment, your next steps … 6 members needed ten years). Sign in to your Retirement Online account to view your total estimated service credit, …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-leave-public-employmentReview of the Financial Plan of the City of New York
While the FY 2024 budget remains balanced, the city-stated budget gap in FY 2025 is $7.1 billion, the highest level on record and the highest share of city-funded revenue since FY 2011, suggesting significant budgetary pressure to manage.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2024.pdfSingle/Sole Source Award - C001044, Amendment #3
On September 29, 2023, the Bureau of Contracts approved a request for exemption from giving notice in the New York State Contract Reporter for an amendment to Contract C001044 with Experis US LLC for Oracle Staff Augmentation services.
https://www.osc.ny.gov/files/procurement/pdf/c001044-3-single-sole-source-ad.pdfNew York Local Government and School Cybersecurity: A Cyber Profile
From 2019 through July 31, 2023, DiNapoli’s Local Government and School Accountability division released more than 190 information technology (IT) audits, finding more than 2,400 cybersecurity-related issues. The audits focused on breakdowns or gaps in fundamental cybersecurity components.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-local-gov-school-cyber-profile.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15)
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15.pdfA Comparative Assessment of New York City’s Federal Pandemic Education Aid
The COVID-19 pandemic placed many State and local governments in a precarious position, both financially and operationally. Continuing to provide services during the pandemic increased costs at the same time revenue stability came into question, straining municipal budgets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2023.pdf2022 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2022.pdf