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State Agencies Bulletin No. 1507
… check box. These changes have been added as part of the new uncashed payroll check outreach process. Paychecks cashed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1507-changes-review-paycheckOpinion 88-79
… the particular federal law without violating the gift and loan provisions of Art. VIII, §1 of the New York … including the repayment of principal and interest of any loan, constitutes "program income". The UDAG Agreement and … both provide that "program income" received after the loan is made to the developer is deemed "miscellaneous …
https://www.osc.ny.gov/legal-opinions/opinion-88-79IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… 51002 PC Lease Personal computer leases including desktop, laptop, notebook and tablet. 51003 Printer Lease … Station (NMS) and retrieves data from a Management Agent (MA). 51074 Networking Software The information, data … revenue services. Debt/Financing Related 55110 Auction Agent Fee Agent fee for acting on behalf of the State to buy …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceElevator Safety
… October 20, 2017. Background The New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more than 1 million … of nine non-DOB elevator inspectors had signed inspection certificates showing that they had inspected 15 elevators in …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyAdequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… fund budget includes estimated revenues for Federal aid that will not be fully realized, and State funding for Aid and Incentives for Municipalities (AIM) and Video Lottery Terminal (VLT) aid which may not be realized. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10Village of Leicester – Financial Management (2025M-7)
… by rental and interest income, real property taxes, State aid and sales tax, while the water fund is funded … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7State Medicaid Bought Erectile Dysfunction Drugs for Sex Offenders
… The state’s Medicaid program paid more than $60,000 for sexual … 47 sex offenders, according to an audit released today by State Comptroller Thomas P. DiNapoli. In total, Medicaid made … office identified this problem, which led to national and state changes. While the state Department of Health …
https://www.osc.ny.gov/press/releases/2019/06/state-medicaid-bought-erectile-dysfunction-drugs-sex-offendersWhat is a Defined Benefit Plan?
… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … However, the biggest contributor to your pension plan is the New York State Common Retirement Fund . Over the past … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… is used to record payments received by an agency that do not need to be applied to a customer AR Item, such as … information for other types of miscellaneous receipts that do not need to be applied to an AR Item. Omissions and … is used to record payments received by an agency that do not need to be applied to a customer AR Item such as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentIncorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
To assess the extent of implementation of the three recommendations included in our initial audit report Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan Report 2022S24
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… sufficiently documented, and allowable under the State Education Department’s (SED) guidelines, including the … special education provider located in Westchester County, New York. Hawthorne provides preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… adequately documented, and allowable pursuant to the State Education Department's Reimbursable Cost Manual … Background The Mill Neck School, located in Mill Neck, New York, provides special education services to preschool and …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… work with the Nassau County District Attorney and the New York State Department of Financial Services. On December 10, 2015, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… costs reported by The Arc of Orange County (Arc Orange) on its Consolidated Fiscal Reports (CFRs) were properly … Manual (RCM). We audited costs that Arc Orange reported on its CFR for the year ended December 31, 2013. In addition, … work to review certain costs that Arc Orange reported on its CFR for the year ended December 31, 2012. Background …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualRestrictions on Consecutive Hours of Work for Nurses (Follow-Up)
… other facilities licensed under Article 28 of the Public Health Law; as well as facilities operated by the State pursuant to the Mental Hygiene Law, Education Law, and the Correction Law. … to ensure adequate staffing through means other than mandatory overtime. If nurses feel their employers violated …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followControls and Management of the Unemployment Insurance System (Follow-Up)
… key tasks in assisting the unemployed is administering the State’s Unemployment Insurance (UI) program. The UI program … that the estimated fraud and improper payment rates for New York’s UI program have fallen since the height of the …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followOpinion 95-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the United States of America, obligations of the State of New York and, in certain circumstances, obligations of New York …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 2004-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and City-School Fiscal Relations , March 3, 1948, p 5; The New York State Constitution - A Reference Guide , Galie, 1991, p …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2023-S-4)
To determine whether the Metropolitan Transportation Authority—Bridges & Tunnels, MTA Bus Company, and New York City Transit-Department of Buses—identified the potential damage to its transportation systems and developed plans to mitigate the effect of extreme weather conditions and flooding ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s4.pdfState Agencies Bulletin No. 2241
… code 209) as follows: Salary Grade Current Biweekly Rate New Biweekly Rate 22 and below $14.25 $15.25 23 and above …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employees