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State Agencies Bulletin No. 2002
… represented by PEF at DHSES. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … canine. Employees can only be paid for those pay periods in which the employee was eligible for the entire pay period. … on 10/19/2017 for employees deemed eligible as outlined in the MOU. Agencies should begin using the new Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationOpinion 99-7
… act, foreign fire insurance tax moneys may be expended for any purpose, other than an illegal purpose or a purpose … department or company, as the case may be, determine to be for the benefit of the fire department or company. This is in … to a fire district. You also inquire as to the purposes for which such moneys may be spent. The distribution and use …
https://www.osc.ny.gov/legal-opinions/opinion-99-7DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… Thomas P. DiNapoli announced today his auditors found a total of $11.7 million in costs that should be recouped … providers. “Special education programs fulfill a great need across New York, providing children with disabilities a … Children Inc.: Compliance with the Reimbursable Cost Manual (2018-S-68) Hebrew Academy is a New York City-based …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… (Town) Town Clerk/Tax Collector (Clerk) properly record, deposit, report and remit collections? Audit Period January … collected by Town employees and remitted to the Clerk for deposit, including fees for building permits, youth programs … million. Audit Summary The Clerk did not properly record, deposit, report and remit collections and misappropriated …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Comptroller DiNapoli Releases Audits
… of New York (CUNY): Time and Attendance Practices for Public Safety Staff (Follow-Up) (2018-F-29) An initial … had adequate internal controls over time and attendance for public safety officers. In a follow-up, auditors found … Department of Health (DOH) Medicaid Program: Improper Fee-for-Service Payments for Services Covered by Managed Care …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsXII.6.I Paying a Non-State Employee – XII. Expenditures
… year. The State encompasses any department, board, commission, etc., that has its payroll processed by OSC. The … for Employment Interviews Policy References: Employment interview expenses of non-State employees are claimed through … if the candidate resides over 50 miles from the place of interview in accordance with the rules detailed in Chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeXVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York State has three broad fund categories that are further divided into fund types. A fund type is the grouping of all funds of … New York State has three broad fund categories that are further divided into fund types …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Comptroller DiNapoli Releases Year-End Accomplishments
… business practices throughout the supply chain at Best Buy, Bed Bath & Beyond and Ralph Lauren as well as reached … expenses. Another 1,093 reviews were completed of tax cap calculations in local communities. Conducted 159 audits …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsState Comptroller DiNapoli Releases Audits
… and Markets: Annual Assessment of Market Orders for 2015 and 2016 (2018-S-44) The department established … procedures to accurately report its assessable expenses for the two years ended June 30, 2016 for the Apple and Sour Cherry Market Orders and for the two …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsOpinion 92-2
… L. Burton, Esq., Attorney and Counselor at Law Vischer Ferry Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-92-2XIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… that do business with the State offer rewards or points for certain purchases that can be redeemed for other benefits, such as additional goods, services, or … Office of the State Comptroller has identified the need for State officers and employees to be reminded of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… People with disabilities in New York City face the same challenges as those elsewhere in the nation, including obstacles to employment, higher rates of poverty and lower earnings … People with disabilities in New York City face the same challenges as those elsewhere …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesMedicaid Program – Oversight of Social Adult Day Care Programs
… of Medicaid managed long-term care plans to ensure social adult day care program services met program standards. … Home and Community-Based Services (HCBS), which encompass Social Adult Day Care (SADC). SADC has been a covered MLTC … of Medicaid managed longterm care plans to ensure social adult day care program services met program standards …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsNon-Revenue Service Vehicles and On-Rail Equipment
… of LIRR’s entire physical plant, excluding rolling stock. Vehicle Fleet Operations (VFO) and the Track Department … of Management and Budget, VFO spent almost $25 million on vehicle purchases and nearly $16 million on vehicle repairs for the three years ended December 31, 2020. …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, … Inc.’s Coachman Family Center (Report 2020-S-56 ). About the Program The Office of Temporary and Disability Assistance … To determine the extent of implementation of the six recommendations …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followCity of Newburgh – Budget Review (B24-6-9)
… the significant revenue and expenditure projections in the City’s 2025 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9City of Yonkers – Budget Review (B22-6-5)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … Federal funding and sale of property, to finance its operations. Includes revenue estimates for income tax … overtime. Includes $33.7 million for contractual settlements. Seven of the City’s eight union collective …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Public Authorities – 2022 Financial Condition Report
… as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including service … governmental financial assistance and support is provided for operating and other expenses. In fiscal years ending in … default on their obligations. In addition to issuing debt for their own purposes, public authorities issue debt on …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesUtilization of the Arch Street Yard and Shop Facility
… Long Island City, adjacent to the No. 7 line Hunters Point Ave. Station. The Facility was designed to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityOversight of Contract Expenditures of Bowery Residents’ Committee
… services for eligible homeless families and individuals in the City and for providing fiscal oversight of the homeless shelters. In February 2011, DHS contracted with BRC, a City-based not-for-profit organization, to provide …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committee