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State Agencies Bulletin No. 2422
… inform agencies of OSC’s automatic processing of the April 2026 PEF LLS payment, eligibility changes due to the … 190 of the Laws of 2023, which implemented the 2023-2026 Agreement between the State of New York and the PEF, … LLS eligibility criteria. Effective Dates: The April 2026 LLS Payment will be processed in separate paychecks on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2422-april-2026-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2330
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2025 PEF LLS payment, eligibility changes due to the … for the April 2025 PEF LLS payment provided the employee: Is established on an LLS payment cycle as of 03/31/2025; and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2330-april-2025-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2331
… amount if they otherwise would have qualified based on previous LLS eligibility criteria. Effective Dates: The … CSEA LLS payment provided the employee: Is established on an LLS payment cycle as of 03/31/2025; and Is not eligible … LGS payment amount that they qualify for; and Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2331-april-2025-civil-service-employees-association-csea-longevity-lump-sumExamination of Procurement Card Payments
… for OSC contract approval and competitive bidding and (ii) do not use PCards to pay for purchases from vendors with …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… of Applied Human Dynamics were calculated properly document …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… Audits/Reports of Interest State Education Department: Summit Educational Resources - Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… for the Period April 1, 2011 Through June 30, 2011 (2011-S-42). Background The New York State Health Insurance Program … coverage to active and retired State, participating local government and school district employees and their … for the Period April 1, 2011 Through June 30, 2011 (2011-S-42) …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughChild Care Licensing and Inspection
To determine if the Office of Children and Family Services Office child care licensing and inspection activities ensure licensed and registered child care fa
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal Reports (CFRs) were properly … To determine whether the costs reported by the John A Coleman School Coleman on its Consolidated Fiscal Reports CFRs were properly …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… June 30, 2011. Background NHS, located in Rochester, New York, provides special education services to children with … contained in the CFR it files with the New York State Education Department (SED). To be eligible for …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… [read complete report – pdf] Audit Objective Did the Town of Guilderland (Town) officials properly budget for and … the Audit Area Counties are authorized to share some of their sales and use tax collections with certain local … We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York Office of the State …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62DiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… area concerts. It is aimed at increasing OTB patronage and game play. The New York State Gaming Commission permits … Key recommendations: Ensure all employees assigned take-home vehicles complete and file accurate weekly mileage logs. … Regional Off-Track Betting Corp. – Oversight of Take-Home Vehicles Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksInspecting Highway Bridges and Repairing Defects
… failure. Between January 2008 and July 2012, 1,469 flags were issued for the LIRR and B&T highway bridges. As of July 2012, 538 flags remained active, 523 were resolved, and 408 superseded flags issued prior to January 2008. We sampled 116 flags, …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsEfforts to Collect Delinquent Taxes
… penalties, and fees—from delinquent individual and business taxpayers. The audit covered the period from January … a monthly list of both the top 250 individual and top 250 business tax debtors for whom it filed at least one warrant … interest penalties and feesfrom delinquent individual and business taxpayers …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesEfforts to Collect Delinquent Taxes (Follow-Up)
… Finance’s (Department) mission is to efficiently collect tax revenues in support of State services and programs while … a collection case. Collection actions may include filing a warrant, serving a levy (a legal seizure of property), and … of the five collection steps we tested: using applicable search tools to identify taxpayer resources that might be …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followImproper Payments for Drugs Without Federal Drug Rebate Agreement (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … The Medicaid Drug Rebate Program helps to offset the costs of most covered outpatient drugs dispensed to Medicaid … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/improper-payments-drugs-without-federal-drug-rebate-agreement-followDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… A North Country court clerk was sentenced yesterday for stealing more than $5,680 from Bombay Justice … Court while the other court clerk – his mother – was on sick leave, according to State Comptroller Thomas P. … spending, public authority financial data and information on 1300,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesOversight of Residential Domestic Violence Programs
… DV programs in New York State that operated 162 DV residences. Key Findings Based on the amount and quality of … Central Office does not maintain adequate oversight of DV residences. For example, OCFS was unable to provide the audit … OCFS also provided conflicting criteria for inspecting DV residences, asserting that the yearly inspection time frame …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsDiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… A non-profit, paid millions by New York City to provide summer jobs and after school programs for youth, violated its contract by charging parents … children, among other troubling findings, according to an audit released today by New York State Comptroller … A nonprofit paid millions by New York City to provide summer jobs and after school programs for youth …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsOverview – Employer Contributions and Rates
Employer contributions help ensure the proper funding of retirement benefits To determine an employers cost contribution rates are issued annually
https://www.osc.ny.gov/retirement/employers/contributions/overview