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Lake Pleasant Central School District – Claims Auditing (2021M-202)
Determine whether the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lake-pleasant-2021-202.pdfReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (2020-S-56)
To determine if the Office of Temporary and Disability Assistance (OTDA) adequately monitors and properly approves reimbursement of claims by homeless shelter providers, such as Westhab Inc.’s Coachman Family Center.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s56.pdfOpinion 91-29
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … -- Treasurer's Powers (liability for tax moneys) INSURANCE LAW, §§9104, 9105; NOT-FOR-PROFIT CORPORATION LAW, … Association of Lakeview may not expend foreign fire insurance tax moneys to pay for an eye care plan, hospital …
https://www.osc.ny.gov/legal-opinions/opinion-91-29State Agencies Bulletin No. 2195
… bulletin is to inform agencies of processing requirements for employees who claim exempt from Federal, State, and/or … (Tax Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees who claimed exempt from Federal withholding for tax year 2023 and intend to claim exemption in 2024 must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2195-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2024DiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… workforce that’s ready to meet the demands of New York’s construction and infrastructure projects,” said Gary LaBarbera, President of the NYS Building & Construction Trades Council . “We appreciate State … credentials in high-growth fields, including construction, health care, information technology and …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… also found additional unresolved problems: Expired medication present four years after a prior citation; Staff …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… for non-reimbursable food for staff/Board, a holiday party, a staff picnic, and a donation; and $317 in …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2329
… inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not … Construction Fund and CSEA Effective Dates: The April 2025 LGS Payment will be processed in separate paychecks on … Date Effective Date Check Date Institution 26 Lag 03/31/2025 04/01/2025 04/17/2025 Administration 1 Lag 03/31/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2329-april-2025-civil-service-employees-association-csea-public-employeesUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… included in our initial audit report, UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and … 2020-S-7 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of … included in our initial audit report UnitedHealthcare Insurance Company of New York Improper Payments for …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureOpinion 92-57
… approved by the State Comptroller and providing for the payment of interest by the State in the event of late payment, there is no authority for the State to pay to a … You inquire whether the State is responsible for the payment of late charges imposed by the Village of Attica …
https://www.osc.ny.gov/legal-opinions/opinion-92-57Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … 2020-21 school year by September 15, 2020 as required by New York State Education Department (SED) regulations. One of … resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkState Agencies Bulletin No. 1132
… Purpose To notify agencies of the availability of the 2011 Form W-2 Wage and Tax Statement Reissue … in PayServ, and to provide instructions for reissuing the 2011 Form W-2 Wage and Tax Statements. Affected Employees … To notify agencies of the availability of the 2011 Form W2 Wage and Tax Statement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1132-automated-process-reissued-2011-form-w-2-wage-and-tax-statementRFQual0001 – Medical Examiner Management Services
… in the facilitation of medical examinations, including scheduling, reporting, and coordinating the Physician services; A list of Physicians available to provide IME services. Identify Physician location(s) (office address), specialty, and …
https://www.osc.ny.gov/procurement/rfqual0001Opinion 90-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … MUNICIPAL HOME RULE LAW, §10[1][i]: Pre-existing city charter provisions governing the distribution and use of … 293 of the Laws of 1988. You ask whether certain city charter provisions governing the distribution and use of …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Building Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… audit covered expenses reported on Building Blocks’ CFR for the fiscal year ended June 30, 2015, and certain expenses … the Programs. These ineligible costs included: $53,073 in non-reimbursable lease costs, $3,497 in non-reimbursable … the Reimbursable Cost Manual (2016-S-21) North Country Kids, Inc.: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… York State Comptroller Thomas P. DiNapoli today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group v. DiNapoli, which reaffirmed his far-ranging constitutional authority as the State’s chief fiscal officer. “The state’s highest …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersNew York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… the anti-Israel Boycott, Divestment, and Sanctions (BDS) movement. DiNapoli and the Fund will take appropriate steps … has been considering an appropriate response to the BDS movement since DiNapoli’s visit to Israel in November 2015. … investment with a company that participates in the BDS movement will be placed under review that will be resolved …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-noticeState Agencies Bulletin No. 2296
… in the New York State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … active participants turning ages 60, 61, 62, or 63 in the calendar year to either $10,000 or 50% more than the regular … in the New York State Deferred Compensation Plan for the calendar year 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025DiNapoli Statement on His Placement Agent Ban Becoming Law
… the previous administration's wrongdoing. It was clear to me that placement agents were corrosive and unnecessary," …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… agencies about record retention requirements for documents supporting expense reports. Unless otherwise specified, agencies must retain documentation supporting Travel and Expense transactions for a minimum of … the necessary documentation. Bulkload agencies must retain supporting documentation for expense reports at the agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expense