Search
Opinion 95-5
… discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay … a county which has implemented the enhanced emergency telephone system (E911) surcharge authorized by County Law, … and administration by counties of enhanced emergency telephone service ("E911"). Generally, Article 6 provides …
https://www.osc.ny.gov/legal-opinions/opinion-95-5DiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… savings initiatives will allow New York City to maintain budget balance in the coming fiscal year, but the city faces … that are likely to exacerbate already large out-year budget gaps, according to a report on the city Fiscal Year (FY) 2024 Executive Budget released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesMedicaid Overpayments for Certain Medicare Part C Claims (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Certain Medicare Part C Claims (Report 2013-S-35). … enrolled in Medicare, the federal health insurance program for the elderly and disabled. Under Medicare Part C, also … administer Medicare benefits. Medicare pays a fixed amount for each Medicare Part C beneficiary every month to companies …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-overpayments-certain-medicare-part-c-claims-followSUNY Bulletin No. SU-295
… to the position pools in PayServ. Affected Employees All SUNY employee records will be affected (except Agency … that will not roll to the 2020-21 Budget Reference. All changes to 2019-20 (Budget Year 2019) position pool chart … data must be completed before June 18, 2020. This includes all position pools containing chartfield strings due to lapse …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-295-new-york-state-payroll-system-payserv-suny-fiscal-year-endCUNY Bulletin No. CU-678
… is to inform agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools in … 2019-20 and the fiscal year beginning 2020-21, the PayServ chart of accounts must be updated to reflect the 2020-21 … to the Department Budget Table USA containing the chart of accounts strings for agency position pools. There …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-678-new-york-state-payroll-system-payserv-cuny-fiscal-year-endState Agencies Bulletin No. 1735.3
… is to inform agencies of the new Reason Code to be used in Job Data to pay an annual employee the annual equivalent of … positions to $15.00 for State employees whose job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within the counties of Nassau, Suffolk, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17353-minimum-wage-annual-employeesXI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… approved by the Comptroller’s Office and that contains all necessary and required clauses, including Appendix A. The … OSC, ensure that the debriefing period has passed and that all debriefings requested have been completed. The person … for additional information. A statistical sample of all Quick Contract transactions will be post-audited by OSC. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-constructionNew York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… New York City’s adopted $98.7 billion FY 2022 budget, beginning July 1, 2021, … taxes in FY 2021, in addition to federal aid, the adopted budget takes important steps to increase reserves, … cost efficiencies to achieve budgetary balance.” The adopted budget also restores previous cuts and cements a …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… Objective To determine the extent of implementation of the 12 recommendations included in our initial audit … (Report 2021-S-11 ). About the Program The Department of Health (DOH) administers the Medicaid program. For … To determine the extent of implementation of the 12 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… in Education Act (SAVE Act) training requirement to staff. Key Finding The District did not provide mental health training as required to any staff for the 2020-21 school year by September 15, 2020 … Key Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-yorkState Agencies Bulletin No. 1406
… withholding taxes for employees with taxable incomes over $500,000. Effective June 1, 2015, the New York City Annual Tax … incorporate a revised tax rate for taxpayers earning over $500,000. Effective Date(s) Administration paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-changeOperational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal Year End (FYE) Processes are … down for FYE processing are entered and posted correctly in SFS. To ensure that these transactions process accurately … completely, agencies should verify that the following is in place: SFS funds should have sufficient cash balance to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeTown of Richford - Town Clerk/Tax Collector (2019M-236)
… Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes totaling … $2,604 were not remitted to the Supervisor or Treasurer in a timely manner. Forty-five real property tax receipts … two to 60 days after receipt instead of within 24 hours. In addition, there were five instances totaling $2,089 where …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… whether residents of Mitchell-Lama developments supervised by Division of Housing and Community Renewal are provided … conditions, and whether funds are properly accounted for and used for intended purposes. This … of an unauthorized bank account by Sunnyside Manor’s Board. For findings and recommendations …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellRye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … New York State Education Department (SED) regulations. Ten of the 12 recommended components of mental health that educators should know were not included …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newDiNapoli: Canal Corp. Must Address Gaps
… The New York State Canal Corporation has not performed inspections as required on a significant number of critical structures along the … of waterways, according to an audit released today by State Comptroller Thomas P. DiNapoli. “There are significant … The New York State Canal Corporation has not performed inspections as …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… in accordance with its contract with the Department of Civil Service. Our audit covered the period January 1, … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … $850 million in commercial drug rebates (rebates exclusive of Medicare Part D rebates). Key Findings We reviewed the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceState Agencies Bulletin No. 1014
… Purpose To inform agencies of new functionality in PayServ that allows for the selection of … at a rate of 30% for these employees can compromise New York State’s ability to file tax information … To inform agencies of new functionality in PayServ that allows for the selection of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. … thirdparty administrator returned forfeited funds from the health flexible spending arrangement dependent care …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… our initial audit report, Medicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Report … administers New York’s Medicaid program. Under the fee-for-service (FFS) payment method, DOH makes Medicaid payments …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-follow