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Borrowing for College, May 2009
Over the past five years, the average cost of a college education has grown by over 30 percent, more than twice as fast as the inflation rate during this period
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-borrowing-college-2009.pdfOpinion 88-18
… in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE … superseded to the extent inconsistent herewith. You ask how mortgage tax moneys distributed to your town pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… – pdf] Audit Objective Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods and services … Determine whether the Town of Pound Ridge Town Board Board procured goods and services in …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Social Security – Federal Funding and New York
… 2023, 3.8 million individuals in New York received Social Security benefits totaling more than $6.8 billion for the … each of three counties: Queens, Kings and Suffolk. Social Security Benefits Paid and Number of Beneficiaries: New York, … 488,169 Note: Annual benefits are estimated. Total Social Security Benefits Paid: New York, CY 2014 – CY 2023 Source …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-securityOpinion 93-28
… moneys subject to section 284 agreement) HIGHWAY LAW, §§10-c, 284: Consolidated Local Highway Assistance ("CHIPs") … You ask whether moneys received pursuant to section 10-c of the Highway Law are subject to the agreement between the … is required by section 284 of the Highway Law. Section 10-c of the Highway Law establishes a consolidated local highway …
https://www.osc.ny.gov/legal-opinions/opinion-93-28All-Agency Contract Evaluation System
… in compliance with its All-Agency Contract Evaluation (ACE) review process and taking action where performance … whether MTA officials are reviewing and using the ACE ratings prior to awarding contracts. The audit covered … 2020. About the Program In 1997, the MTA implemented the ACE system, a performance evaluation system developed and …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemOpinion 90-10
… -- Streets and Highways (highway superintendent's duty to trim or remove trees) -- Transfer of Functions (highway superintendent's duty to trim or remove trees) TOWN BOARDS -- Powers and Duties … advisory council nor a conservation board is authorized to prevent the highway superintendent from trimming or …
https://www.osc.ny.gov/legal-opinions/opinion-90-10DiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… charged New York City’s Department of Education for salaries, vehicle leases and items such as cosmetics and … were also a number of questionable issues related to staff salaries. For a copy of the audit, visit: …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations made in our initial audit report, … January 1, 2008 through December 31, 2012, the Department of Health (Department) paid Joia Pharmacy, Inc. (Joia) more … To determine the extent of implementation of the four recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followSUNY Bulletin No. SU-342
… Purpose The purpose of this bulletin is to inform agencies of the implementation of Paid Parental Leave for certain State University of New York (SUNY) employees and provide guidance for entering the leave transactions in PayServ. Affected Employees All … The purpose of this bulletin is to inform agencies of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-342-suny-paid-parental-leave-fullCollege Readiness
To determine whether DOE is adequately preparing students for postsecondary institutions Our audit covered the period from September 2015 through March 2022 and included students who were expected to graduate high school by August 2019
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessState Police Bulletin No. SP-235
… Purpose: The purpose of this bulletin is to notify agencies of an increase in dues for Police … Units 31 (Deduction Code 483) will increase from $50.65 to $54.70. Effective Dates: Effective in Administration … deduction for union dues (Deduction Code 483) from $50.65 to $54.70. Agency Actions: Agencies must notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-235-police-benevolent-association-new-york-state-inc-pbanys-dues-increasePort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… Objective Determine whether the Port Washington Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingState Agencies Bulletin No. 2111
… chart of accounts strings for agency position pools. There should be no disruption to PayServ system availability during this time. Institution agencies should not make any changes to the Fiscal Year 2022 … and distributed (March 28, 2023). Administrative agencies should not make any changes to the Fiscal Year 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2111-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Agencies Bulletin No. 2203
… the charges for the split payroll for Fiscal Year Ending 2023-24 and the Fiscal Year Beginning 2024-25, the PayServ … Guide to Financial Operations, Section XV.6.A. Effective Dates: Institution paychecks dated April 4, 2024, and … completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2203-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Agencies Bulletin No. 1815
… the chart of accounts strings mapped to the Position Pools in PayServ. Affected Employees All employee records will be … SUNY (except Agency Code 28990) and CUNY. Background In order to correctly calculate the charges for the split … year-end payroll allocation percentages are outlined in the Guide to Financial Operations, Section XV.6.A. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1815-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionMedicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Report … Program. Many Medicaid recipients are also enrolled in Medicare Part B (Part B), which provides supplemental … in our initial audit report Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY Report …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followCity of Hornell – Business Improvement District (2018M-38)
… Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). Key Findings The … the Council cannot evaluate the BID’s effectiveness in achieving program goals or ensure the appropriate use of … management association (Association). Monitor the manner in which the Association used BID funds, resulting in …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38IX.8 Federal Grant Refunds – IX. Federal Grants
… Amounts received by state agencies that represent a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the State's … Amounts received by state agencies that represent a return of monies paid from state appropriated funds are to be immediately …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… regular inspections and complaint investigations. As of 2023, there were 534 adult care facilities operating in New … oversight offices had inspection backlogs – New York City, Long Island and Western New York – while Central New York had … sampled adult care facilities across the state and found a range of serious health and safety issues, including: …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-finds