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XVI.4.A Cash and Investments – XVI. Financial Reporting
… holdings. The three major policy issues relating to deposits and investments are: Footnote disclosure of … description of deposit and investment policies related to credit risk, concentration of credit risk, interest rate … Custodial Credit Risk - If the government has deposits exposed to custodial credit risk, disclose the amount of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsCompliance With School Safety Planning Requirements
… whether the New York City Department of Education (DOE) complies with the school safety planning requirements in … Commissioner’s Regulations (State Regulations) and the DOE Chancellor’s Regulation A-414 (City Regulations) provide … School Safety Plans addresses accuracy and completeness (e.g., correct phone numbers, required number of alternate …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… agency (e.g. OSC, OGS, Civil Service, Budget, General Services, etc.) costs. Statutory Authority Statutory … year using Effective Dated rows. When the FBIC process is run it will apply the most recent Effective Dated Redirect … modules under the SFS Financials menu to allow them to run the NYAR0260 (FBIC Invoice) and the NYGL0442 (FBIC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… — are for violations that present an immediate hazard to life, health, safety or property. Class 1 violations are … found the vast majority of Class 1 violations were still open 30 days after they were issued, giving DOB no assurance … notes. For example: On Sept. 18, 2020, a worker died in Manhattan after falling 62 feet through an opening where …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyState Agencies Bulletin No. 1619
… 18 NYS Police M/C 46 Military and Naval Affairs M/C 66 Public Employment Relations Board M/C Background In 2016, the … is collectively bargained. This program began with a bi-weekly deduction limit in paychecks dated January 4, 2018 … has announced that the 2018 premium rate and the maximum weekly employee contribution for coverage is 0.126% (0.00126) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1619-new-york-state-paid-family-leave-program-ny-paid-family-leaveState Agencies Bulletin No. 1471
… processing of the repayment of NYSCOPBA Bargaining Unit 01 DRP reductions Affected Employees Employees whose balance of NYSCOPBA Bargaining Unit 01 DRP reductions is less than zero (0) in one or more … in the Arbitration Eligible (Arb. Eligible) Bargaining Unit 01 Deficit Reduction Plan (DRP) created pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1471-repayment-new-york-state-correctional-officers-police-benevolentState Agencies Bulletin No. 1474
… Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special Before Tax Health Adj Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationOpinion 2001-8
… in the opinion. FIRE DISTRICTS -- Establishment (within area of former fire protection district) -- Taxes (setting of … (simultaneous establishment of fire district within area of dissolved fire protection district) TOWN LAW §§170, … and instead establish a fire district to serve the same area previously served by the fire protection district. If …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Oversight of Language Access Services
… located across NYC’s five boroughs. H+H also provides medical services through programs such as ExpressCare, … the H+H LAS guidelines, facility policies, and actual practice. We have no assurance that H+H manages and tracks translations of patient medical records, after-visit summaries, and discharge papers …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesState Agencies Bulletin No. 1382
… for the repayment: Earnings Code Description D1M 11-12 MC DRP -4.198% R1M 11-12 MC Retro DRP -4.198% D2M 11-12 MC DRP Oth -4.198% D3M 11-12 MC DRP Repayment D4M 12-13 MC … agencies of OSCs automatic processing of the repayment of MC DRP reductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1382-repayment-managementconfidential-mc-deficit-reduction-plan-drpComptroller DiNapoli and Attorney General James Announce Takedown of $9 Million Medicaid Fraud Scheme in New York City
… organizations operated by New York’s Medicaid program, Fidelis Care New York (Fidelis), Healthfirst PHSP (Healthfirst), and Molina …
https://www.osc.ny.gov/press/releases/2026/06/comptroller-dinapoli-and-attorney-general-james-announce-takedown-9-million-medicaid-fraud-scheme-newOpinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Oversight of Resident Care-Related Medical Equipment in Nursing Homes
… Standard Health (quality of care) and Life Safety Code (LSC) (fire and safety) inspections; Complaint surveys, which … progress in correcting previously noted deficiencies. The LSC component of the Certification survey covers inspection …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesCUNY Bulletin No. CU-865
… Purpose: The purpose of this bulletin is to inform CUNY agencies of … The purpose of this bulletin is to inform CUNY agencies of the new process to report FLSA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-865-reporting-cuny-flsa-compensatory-time-earned-lieu-overtimeState Comptroller DiNapoli Releases Audits
… on behalf of 706 Medicaid recipients. One particular doctor was listed as the prescriber on 31,351 (63 percent) of …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsOpinion 90-23
… NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, … 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their constitutional … does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 91-5
… CONSTITUTIONAL LAW -- Debt Limit (calculation for a coterminous town- village) TOWNS -- Coterminous … was incorporated should be treated as debt of the village for purposes of calculating the village's constitutional debt limit if the debt was issued for a purpose enumerated in Village Law, §17-1726. If the …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 93-24
… facilities to be used by residents of the district, as well as members of the fire department. Fire districts are … such facilities to be used by residents of the district as well as members of the fire department …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Payroll Improvement Project Bulletin No. PIP-014
… and funding source (employee or employer). Deduction Code Description ORP/VDC Plan Suspense Status Funded By … EE 674ER SUNY ORP Employer Arrears Susp SUNY Suspense ER 682 VDC Before Tax Arrears VDC Participating EE 682ER VDC … Arrears Worksheet. Enter the employee arrears deduction code. Enter the current pay period pay begin date as the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… The long-term decline in the number of individuals in state prisons has led to a demographic shift towards an … Thomas P. DiNapoli today that examines post-COVID trends in the state’s aging prison population. “The share of older … The longterm decline in the number …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-population