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IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… the Act. In 1985, the OMB issued administrative Circular A-128, Audits of State and Local Governments to provide … local government audits. Combined, the Act and Circular A-128 mandated that grant recipients do the following: Engage … Accepted Auditing Standards (GAAS) if the entity received $25,000 or more in Federal awards; Cover all of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984XII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… of this section is to provide guidance to agencies about record retention requirements to ensure documentation supporting payments for Accounts Payable and Land Claims processed in the Statewide Financial System (SFS) … for Expense Reports, please see Chapter XIII, Section 3 - Record Retention – Travel and Expense . Accounts Payable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsDiNapoli Announces State Contract and Payment Actions for December 2015
… $111.6 million for inmate healthcare services at Albany Medical Center. Office of General Services $17.6 million to … to the state, and held payments of more than $831,000 pending resolution of disputes between subcontractors and …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-announces-state-contract-and-payment-actions-december-2015DiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… The Department of Environmental Conservation (DEC) needs to improve efforts to control invasive species such as zebra mussels, hydrilla … native species, agriculture and tourism, according to an audit released today by State Comptroller Thomas P. … The Department of Environmental Conservation needs to improve efforts to control invasive species such as zebra …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesState Agencies Bulletin No. 1928
… based on annual salary, such as OT for Annuals (OTA) and Holiday Pay (HPA), resulting from payment of the April 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1927
… based on annual salary, such as OT for Annuals (OTA) and Holiday Pay (HPA), resulting from payment of the April 2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 2373
… Construction Fund (CSEA). Chapter 361 of the Laws of 2022, which implemented the 2021 – 2026 Agreement between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2373-october-2025-civil-service-employees-association-csea-district-councilState Agencies Bulletin No. 2329
… not processed automatically. Affected Employees: Employees in the following payment eligible bargaining units who meet the eligibility criteria are affected: Administrative Services BU 02 (CSEA) Operational Services BU 03 (CSEA) … must submit an email request, that includes the necessary changes, to the Payroll Earnings mailbox ATTN: Salary. Any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2329-april-2025-civil-service-employees-association-csea-public-employeesSUNY Bulletin No. SU-196
… Purpose To provide agency instructions for processing the $500 Service Award for part-time employees. Affected Employees Part-time … New York and the United University Professions, provides for a $500 Service Award to be processed as a lump sum … To provide agency instructions for processing the $500 Service Award for parttime employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-196-500-service-award-part-time-psnu-employees-representedCUNY Bulletin No. CU-394
… Entry and Action Reason codes and to provide instructions for payment of the CUNY Paid Parental Leave Benefit. Affected … includes an agreement to create a pilot program for paid parental leave for full time employees who take leave to care for a newborn … Entry and Action Reason codes and to provide instructions for payment of the CUNY Paid Parental Leave Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-394-cuny-paid-parental-leave-benefitSelected Aspects of Capital Program Project Management
… of the MTA that operates New York City subway and bus service 24 hours a day, 7 days a week. In 1981, the State … broken speed bumps, debris left by the contractor within train yards, and missing certifications and credentials for …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementDiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… Major changes to the federal tax code being considered by the President and … reported by New Yorkers on their federal taxes, according to a report released today by State Comptroller Thomas P. … stakes are high for New Yorkers if these changes are made to the federal tax code," DiNapoli said. "There is a distinct …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersComptroller DiNapoli Releases State Audits
… and assess their propriety. United HealthCare Insurance Co. of New York (UHC): Empire Plan Drug Rebate Revenue …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsOversight of Undistributed Child Support Funds
… Purpose To determine if the Office of Temporary and Disability Assistance’s (OTDA) oversight and … Child support programs help enhance the well-being of children in many ways, including by enforcing child … OTDA’s responsibilities include monitoring the efforts of 58 local social services district offices (districts) …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsState Agencies Bulletin No. 2295
… An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15-year … 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 703 CUNY After Tax 403(b) Plan SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaHenderson Fire District – Financial Activities (2025M-67)
… (Board) adequately monitor financial activities and ensure the Treasurer maintained appropriate records and reports? Audit Period January 1, 2023 – February 27, 2025 … records are maintained to capture all transactions and monitor financial activities by reviewing bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Opinion 88-57
… or statutory amendments that bear on the issues discussed in the opinion. WATER RENTS -- Rates (schedule of rates may … to establish the water rates to be paid by consumers. In establishing such rates, a town board may fix different … of particular classifications proposed by a municipality in connection with local legislation (see 1981 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 88-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing … Whether a line of credit between and the county is legal …
https://www.osc.ny.gov/legal-opinions/opinion-88-45State Agencies Bulletin No. 845
… establishment of guidelines and procedures for employee vs. independent contractor determinations can, if followed, … on money found to be owing, and Possible penalties and civil fines Conversely, misclassifying an independent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… whether Long Island Bone and Joint, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit … employees, as well as their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llp