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Elwood Union Free School District – Electronic Transfers (2014M-133)
… fiscal year were $53,282,835. Key Findings The Board does not have written policies, procedures or Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… to be legitimate District purposes, when the Treasurer does not maintain control of his electronic signature, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Belfast Central School District – Procurement (2016M-317)
… Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the policy or require District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… use of reserve funds for a five-year period but this plan does not include information related to funding and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Buffalo City School District – Special Education and Grant Administration (2017M-73)
… through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie … greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationAllegany County – Court and Trust Funds (2014M-74)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … is generally entitled to a fee of 2 percent on moneys she pays out of a court. However, we found that the Treasurer had …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Sherman Central School District – Claims Audit (2024M-92)
… Audit Objective Determine whether the Sherman Central School District (District) claims auditor properly audited … corrective action. … Determine whether the Sherman Central School District District claims auditor properly audited …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the … following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetOpinion 98-18
… opinion. AMBULANCE SERVICE -- Fees (imposition of fees for services of an emergency rescue and first aid squad) FEES -- … first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); PUBLIC HEALTH LAW, §3008(7): Subdivision 7 of section 3008 of the … contains provisions relating to the provision of emergency medical services in this State, the express purpose of that …
https://www.osc.ny.gov/legal-opinions/opinion-98-18CUNY Bulletin No. CU-809
… Purpose: The purpose of this bulletin is to provide instructions to agencies for processing the … multiple retroactive pay raises from 2021 through 2024 have been authorized. Effective Dates: The Retroactive … mailing will be asked to fill out the request and return it to OSC for inclusion on the Special Wage Payment Report to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-809-city-university-new-york-cuny-2021-2024-retroactive-blueEnforcement of Article 19-A of the Vehicle and Traffic Law
… motor carriers that must comply with Article 19-A of the New York State Vehicle and Traffic Law and enforces its … period January 1, 2016 through October 3, 2018. Background In 1972, a tragic school bus and freight train collision near …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded … as ED) for all Medicaid recipients, including registered sex offenders. In addition, Medicaid must not pay for ED … of procedures and supplies to treat ED for registered sex offenders. Key Findings Medicaid made improper payments …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andState Agencies Bulletin No. 1478
… Purpose To provide agency instructions for processing the April 2016 … BU03 Institutional Services BU04 Background Pursuant to a side letter contained in the 2011-2016 Agreements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1478-april-2016-longevity-payment-long-term-seasonal-employeesOpinion 93-7
… of legal process) GENERAL MUNICIPAL LAW, §103: A contract to engage the services of a firm to serve legal process is … services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). We are aware of no judicial decisions on the issue … to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, Municipal Corporation Law, §10.33). …
https://www.osc.ny.gov/legal-opinions/opinion-93-7State Agencies Bulletin No. 1364
… signed consent form from each affected employee to file a claim for refund on the employee’s portion of Social Security … the IRS. Agencies must also record receipt of the form in the payroll system by the established due date. Agencies … a NTAX722 should be directed to the Workers’ Compensation mail box. All other questions regarding this bulletin should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxHow to Make a Vendor Responsibility Determination
… to your attention and work with the vendor to address any negative information. Things to keep in mind: Determinations … individually for each contract. Addressing potentially negative information Before you make a determination, you … to your attention and work with the vendor to address any negative information …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationOpinion 2004-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of its officers and employees. This is in response to your inquiry concerning a village that provides health …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 91-57
… separate bank accounts ( cf . General Municipal Law, §6-c[7]) or prohibit comingling of library fund moneys with … is the custodian of library moneys. (Education Law, §§226[6], 259[1]; 1987 Opns St Comp No. 87-84, p 125; see also Opn …
https://www.osc.ny.gov/legal-opinions/opinion-91-57State Agencies Bulletin No. 286
… benefits provided to State employees for undergraduate courses, up to a $5,250 limit during the tax year. … educational assistance benefits provided for graduate courses are taxable, unless they can be excluded as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsAdministration of the Contract With the Center for Urban Community Services
… Services. According to the contract, DOHMH reimburses CUCS on a monthly basis, in an amount equal to claimed program … (QFR). Per the contract, DOHMH bases payments to CUCS on information obtained from the QFRs. Key Findings DOHMH did … service charges included about $829,000 that was based on unsupported average annual salaries and related fringe …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-services