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Buffalo City School District – Special Education and Grant Administration (2017M-73)
… July 1, 2014 through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationRoosevelt Fire District – Fire Station Project (2015M-163)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The Roosevelt Fire District is a district corporation of the state, distinct and separate from the Town of Hyde …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Opinion 2000-23
… Opns St Comp No. 86-23, p 39, concerning the creation of a new highest ranking subordinate position). The holding in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… officials provided adequate oversight of the revolving loan program. Key Findings Corporation officials did not provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan files did not have required and/or other supporting …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… As a result, the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 4.8 to 10.1 percentage points. Three of the District’s reserves … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementIX.7 Overview – IX. Federal Grants
… The record keeping for individual grants is designed to conform to the provisions of the related grant agreement, … them. Onboarded agency project and grant managers will have the ability to delay expenditures from flowing into the drawdown process that will not be immediately disbursed or for which federal approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewCUNY Bulletin No. CU-390
… Security Officer (Full-time) Be in Active pay status for at least 100 workdays from June 1 to November 30. $328.00 … Campus Peace Officer (Hourly) Be in Active pay status for at least 522 hours from June 1 to November 30. $328.00 Campus … Security Assistant (Full-time) Be in Active pay status for at least 100 workdays from June 1 to November 30. $196.50 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-390-cuny-december-2009-uniform-allowanceCaucus 2025: Important Information for New Yorkers
… office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … & Higher Education "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic … Programs: Benchmarking Benefits (November 2024) New York City Cost of Living in New York City: Housing (January 2024) …
https://www.osc.ny.gov/reports/caucus2025-0Caucus 2025: Important Information for New Yorkers
… office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … & Higher Education "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic … Programs: Benchmarking Benefits (November 2024) New York City Cost of Living in New York City: Housing (January 2024) …
https://www.osc.ny.gov/reports/caucus2025New York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… also allows for the inclusion of other public employees in New York, including those of local government entities … if a member and their spouse are both eligible to enroll in NYSHIP, only one may elect Family coverage (the other may …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… Program The Metropolitan Transportation Authority’s (MTA) New York City Transit (Transit) operates the subway system in … equipment includes Closed Circuit Television (CCTV), a TV system in which strategically placed cameras’ input is …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followState Agencies Bulletin No. 1100
… of Civil Service to process imputed income transactions for the value of the employer contribution for health … all Federal, State, and Local taxes. Due to the passage of this law, the value of health insurance benefits imputed to … employee’s paycheck or direct deposit advice statement. CODE DESCRIPTION IRM Imputed Income - No State Taxes ISM …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1100-new-imputed-income-earnings-codes-health-benefits-provided-marriedState Agencies Bulletin No. 1443
… Bulletin No. 1366 agencies were notified that OSC created new leave codes for employees placed on a compensable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1443-end-year-refund-social-security-and-medicare-taxes-withheld-whileTravel Card Transactions
… Purpose The objective of our examination was to assess the timeliness of reconciling credit card … The New York State Travel Manual requires travelers to submit expense reports timely to provide the information … New York State Travel Manual and promptly repay any monies due to the State. Consistently hold employees accountable for …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsOpinion 89-59
… entire act that it was not intended to receive peremptory construction. [Citations omitted]. (44 AD2d at 222-3, 354 … to be avoided under general rules of statutory construction (see, McKinney's Statutes, §144). Therefore, it …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up)
… (Department) administers New York’s Medicaid program. Many of the State’s Medicaid recipients receive their … for DMEPOS items that likely should have been provided by nursing homes as part of the daily all-inclusive rates. …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/improper-medicaid-managed-care-payments-durable-medical-equipment-prosthetics-orthotics-andState Agencies Bulletin No. 1630
… Purpose To provide agency instructions for new double time and straight time earnings codes to be used for Time Entry payments for mandatory hours worked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-serviceOpinion 88-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … MONEYS -- Disposition (cash bail on felony complaint held by town court and forfeited while town court retains … court in connection with a felony complaint, is held by the town court, and is forfeited while the criminal action …
https://www.osc.ny.gov/legal-opinions/opinion-88-39New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members (Report 2021-S-18 ). About the Program … The Empire Plan is the primary health insurance plan for NYSHIP, covering 1.1 million members. Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andDiNapoli: Local Sales Tax Collections Up 2.2% in Second Quarter
… Capital District had the highest quarterly growth rates at 6.6%, 4.4%, and 3.5% respectively. Long Island and Mid-Hudson were both nearly flat, at 0.1% growth each. Over 68% (39 of 57) of counties saw an … in collections in the quarter, led by St. Lawrence County at 22.5%, and followed by the counties of Livingston (18.5%), …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-local-sales-tax-collections-22-second-quarter