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Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesChild Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ (Office) child care … Office's mission is to promote the well-being and safety of the State's children, families, and communities. The Office's Division of Child Care Services (Division) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… in Rochester, New York, is an SED-approved provider of preschool special education services. During the 2013-14 … the State, in turn, reimburses the county 59.5 percent of the preschool special education tuition it pays. SED sets … to RCN’s tuition reimbursement rates. Remind RCN officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (RCM). Our audit covered the fiscal year ended June … Services, PLLC: Compliance With the Reimbursable Cost Manual (2015-S-63) The ARC of Ulster-Greene: Compliance With the Reimbursable Cost Manual (2015-S-60) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualMedicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, 2018 … To determine whether the Department of Healths eMedNY system reasonably ensured …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019CUNY Bulletin No. CU-758
… Purpose The purpose of this bulletin is to provide agency instructions for … Mechanics. Affected Employees CUNY employees in the title of Elevator Mechanic are affected. Background A Consent … and filed on December 28, 2021, between the Comptroller of the City of New York and the City Employees Union, Local …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-758-cuny-elevator-mechanic-rate-increases-2023Government-Wide Financial Data – 2023 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataOperational Advisory No. 27
… Subject: Accounting Date Policy Change Confirmation Reference: Guide to Financial Operations … Section 2 - Obligation, Accounting and Budget Dates . This change in policy regarding the Accounting Date will enable … appropriate revisions to the GFO sections impacted by this change on April 1, 2017. Any questions or feedback on this …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationVillage of Oxford – Justice Court Operations (2013M-219)
… errors and irregularities, from adjudicating traffic tickets to recording, collection and deposit and in reporting … period but not deposited or remitted to the JCF. Over 903 tickets with outstanding fees on record at the DMV were not … bring the records and reports up-to- date. Properly record tickets issued and moneys received and deposited to ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… 2025 Understanding the Audit Area Counties are authorized to share some of their sales and use tax collections with … the Town. As a result, it is important for Town officials to accurately budget for and allocate sales tax revenue to maintain equity among taxpayers. During the audit period, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62State Police Bulletin No. SP-43
… Payment. Affected Employees Troopers in Bargaining Unit 07, Commissioned/Non-Commissioned Officers in Bargaining Unit … lump sum Education Payment for members in Bargaining Units 07, 17, and 62 who meet the following eligibility criteria: Bargaining Units 07 and 17 Effective for the period April 1, 2000 through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-43-education-payment-employees-represented-police-benevolent-associationWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … with the City of Elmira and Big Flats Fire District No. 1 to provide fire protection services to District residents. The District’s 2014 budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Chenango Valley Central School District , East … and the Hannibal Central School District . "In an era of limited resources and increased accountability, it's … the director is not adequately reviewing the accuracy of payroll, in particular in situations where wages or pay …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… Retirement Fund’s (Fund) investment return was 5.84% for the state fiscal year that ended March 31, 2025. The Fund … other economic and geopolitical issues causing uncertainty for investors that is likely to continue in the short term,” … historic value and rate of return in prior years Return for Third Quarter Return for 2024 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25SUNY Bulletin No. SU-320
… for the new create and update process for 403(b) after-tax deductions. Affected Employees: Employees who newly elect or have an existing 403(b) after-tax deduction are affected. Background: As mentioned in … well as new deduction code 704, SUNY 403(b) ROTH – After tax. Effective Dates: Changes were made effective for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-320-updates-processing-suny-403b-roth-after-tax-deductionsCUNY Bulletin No. CU-729
… who newly elect or have an existing 403(b) after-tax deduction are affected. Background: As mentioned in payroll … created a new Savings Plan Type 47, CN403A, as well as new deduction code 703, CUNY 403(b) After tax. Effective Dates: … not allowed for a Plan Type or Benefit (e.g., an election on an employer-only plan, an after-tax election on a pre-tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-729-updates-processing-cuny-403b-after-tax-deductionsState Agencies Bulletin No. 1770
… Purpose The purpose of this bulletin is to notify agencies of the 2019 Year End … accordance with the processing schedule outlined in this bulletin. Agencies must always forward payroll checks to the … Payroll Checks) Control-D report, as described in Payroll Bulletin No. 908 (Non-Negotiated and/or Undeliverable New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1770-schedule-submitting-2019-year-end-returned-checksState Agencies Bulletin No. 2034
… 2022 which implements the 2019-2023 Agreement between the State of New York and the Police Benevolent Association of New York State, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2034-april-2019-april-2020-april-2021-and-april-2022-agency-police-servicesOpinion 96-2
… the special act in question (L 1991, ch 658) provides for the creation of a "public library district" which is … with the village. The special act also provides for the library district to be governed by an elected board of trustees and for voter approval of the library district's initial budget …
https://www.osc.ny.gov/legal-opinions/opinion-96-2