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CUNY Bulletin No. CU-547
… newly established FICA tax deficiency repayment plans, using Deduction Code 582 CUNY (SS/Medicare Deficiency), will … Existing FICA tax deficiency repayment plans currently using Deduction Code 582 CUNY (SS/Medicare Deficiency) with … to repay additional FICA on or after September 1, 2016, using Deduction Code 580 CUNY (Medicare Deficiency) Flat Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareOpinion 94-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to fund costs, in excess of amounts appropriated, for removal of snow. For purposes of this inquiry, we assume the … may impose a special assessment to fund costs in excess of amounts appropriated for removal of snow …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… District’s procurement policy and statutory requirements when procuring goods and services. Determine whether claims … requirements or the District’s procurement policy when purchasing goods and services. Also, claims did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199State Comptroller DiNapoli Releases Audits
… following audits and examinations have been issued Office of Children and Family Services (OCFS): Financial Oversight of the Advantage After School Program (2016-S-39) OCFS has … contract spending, including a maximum cost per child of $1,375 and a maximum allowable contract budget, which is …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsDiNapoli: MTA Faces Its Greatest Challenges in Decades
… impact on the MTA's operating budget. Subway and bus ridership in 2019 is projected to be 236 million rides … the MTA's budget gap in that year. The average subway and bus fare has risen 53 percent since 2007, nearly three times …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesOpinion 98-8
… "preferred sources". Under that section, preferred source status is accorded to: (1) commodities produced by the … Correction Law provides that a political subdivision may appeal the purchase price on the basis that it unreasonably …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… for services rendered to Medicaid recipients. Medicaid is the payer of last resort and when Medicaid recipients have … identified in the initial report. Also, although OMIG is now receiving reports as required by its contract with …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Opinion 94-15
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (by school district of … EDUCATION LAW, §1709(12), (12-a): Extraclassroom activity funds and endowment funds, including donations made to a … private sources in the form of gift, grant or bequest, the investment of which is not otherwise provided for by law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-15State Agencies Bulletin No. 1239
… Purpose To inform agencies of actions required to ensure that payroll earnings charges are properly … transmitted to the Statewide Financial System (SFS) and posted to the General Ledger. Payroll representatives not … To inform agencies of actions required to ensure that payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1239-updates-account-codes-attached-position-pools-sfs-fiscal-year-endState Agencies Bulletin No. 1393
… Purpose To inform agencies of actions required to ensure that payroll earnings charges … updates in SFS by March 20, 2015 , prior to the start of the FYE processing. Updates to Position Pools in PayServ … . Please include the bulletin number in the Subject line of all emails pertaining to this bulletin. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1393-updates-account-codes-attached-payserv-position-pools-sfs-statewideState Agencies Bulletin No. 1015
… The check dates for these refunds will be announced when the information is available. A bulletin will be issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1015-termination-deduction-code-101-bondsCollege at Purchase – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… oversight of financial operations and long-term planning is not adequately performed, the Board and District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Opinion 2000-21
… 4 of Town Law §189-a, which establishes a procedure for extension of a joint fire district by "each town and … each … which the village is located must participate in the extension process. In addition, consistent with the … with the provisions of article 11-A, shall apply to the "extension, operations and maintenance" of any joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the … transactions. Ensure that all revenues are recorded when they are received and are promptly deposited. Develop a process to routinely evaluate and repay interfund loans when money becomes available or by fiscal year-end. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Medicaid Program – Overpayments for Medicare Part C Claims
… Medicaid made improper payments on Medicare Part C claims for recipients covered by Medicare Advantage Plans. The audit … Plans (Plans). Plans reimburse health care providers for services rendered to enrollees. Many Medicaid recipients … the copayments and coinsurance on outpatient claims except for ambulance and psychology services, for which Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsContract Advisory No. 25
Electronic Documents Submission System EDSS
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssState Agencies Bulletin No. 332
… Added Tables in QRY1 Users must have access to the parent table in order to have access to the added table. Parent Table Added Table Query Name Employment Direct Deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/332-query-access-additional-tables