Search
Audit of the Tuition Assistance Program at Plaza College
… Purpose To determine whether Plaza College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance … To determine whether Plaza College complied with the Education Law and the Commissioner of Educations Rules …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeState Agencies Bulletin No. 2063
… in the PEF or CSEA Certification, Licensure, and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or exam fees are affected. Background Pursuant to Internal … fringe benefits such as the Certification, Licensure, and Exam Fee Reimbursement are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2063-certification-licensure-and-exam-fee-reimbursement-clefr-2022Herkimer County – Court and Trust Funds (2023-C&T-2)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2State Agencies Bulletin No. 2236
… 2236.1 Purpose: The purpose of this bulletin is to notify agencies of changes in maintenance rates for … report NBEN725 (Employees with Maintenance Deductions) to identify employees who have maintenance deductions in each agency. Agency Actions: Agencies are required to become familiar with IRS regulations on employer provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsCity of Lockport – Budget Review (B24-1-8)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … the significant revenue and expenditure projections in the proposed budget appear reasonable. We expect 2024 fire … overtime appropriations. The overtime appropriations in the proposed 2025 budget were reasonable. In October 2024, …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8State Agencies Bulletin No. 2278
… in the PEF or CSEA Certification, Licensure, and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or exam fees are affected. Background: Pursuant to Internal … fringe benefits such as the Certification, Licensure, and Exam Fee Reimbursement are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2278-certification-licensure-and-exam-fee-reimbursement-clefr-2024-0Operational Advisory No. 8
… Subject: State Check Outreach Guidance: Payees that receive State checks for … checks within one year of issuance will receive a State Check Outreach letter advising them to negotiate the check or request a replacement check from the issuing Agency. … State Check Outreach …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachSecurity Over Critical Systems
… period covered the period from December 2023 to December 2024. About The Program ECMCC is a leading health care … medical center in Western New York with 573 inpatient beds. It specializes in various services, including oncology, … Level 1 Adult Trauma Center and serves as a regional hub for burn care and rehabilitation. As a teaching facility …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… and convenient public transportation to customers in eight counties (Monroe, Genesee, Livingston, Ontario, … percent) were the responsibility of third-party vendors. In these cases, we determined that RGRTA was not providing … to date. Implement the remaining recommendation detailed in the preliminary report. …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsState Education Department Examination of Payments to Tough Man, Inc.
… and T816040 to Tough Man Inc. (Tough Man). The objectives of our examination were to determine whether funds were used … exceeded program revenues as required under the terms of the contracts. Background Tough Man is a not-for-profit … and funding from other sources. For a complete copy of Report 2018-BSE2-001, click here . …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service. Our audit covered the period … in commercial drug rebates. Key Findings We reviewed the rebate revenue generated from agreements with six drug …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… been partially implemented. Key Recommen dation Officials at SED and OCFS are given 30 days after the issuance of the …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followNursing Home Surveillance (Follow-Up)
… (Department) oversees nursing home facilities in New York State through its Division of Nursing Homes and Intermediate … for ensuring that nursing homes comply with federal and State regulations, which establish standards that govern … operation. Our initial audit report, which was issued on February 19, 2016, examined whether the Department …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followDiNapoli: Tax Collector Faked Her Personal Tax Payments
… Sheriff’s Office for their hard work and partnership with my staff to bring this individual to justice.” “It is always a pleasure working with our law enforcement … to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsOversight of the Agricultural Assessment Program
… Purpose To determine if the Department of Taxation and Finance’s (Department) Office of Real … Services (ORPTS) is properly calculating and communicating the annual per-acre Agricultural Assessment Values that local … To determine if the Department of Taxation and Finances Office of Real …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programOpinion 97-10
… §109-b[7]; cf . Local Finance Law, §29.10) 2 May 6, 1997 Charles A. Marangola, Esq., Attorney at Law Moravia Joint …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… of the property as well as reasonable charges for services and lot/plot prices. This information, as well as a statement identifying …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceSelected Aspects of Incident Intake and Investigation
… To determine whether the Justice Center for the Protection of People With Special Needs (Center) met its responsibility to operate a hotline, establish a database of reported allegations and a Staff Exclusion List, and … Background The Center was established by the Protection of People With Special Needs Act (Chapter 501 of the Laws of …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationState Agencies Bulletin No. 748
… a Job Request for the Merit Step payment in Pay Period 15. Control-D Report The following Control-D report will be … ( RUS ) effective 5/18/07 that was not requested until 11/8/07 which changed the employee’s eligibility. Job Request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/748-october-2007-merit-step-payments-employees-represented-public-employeesOpinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REFERENDUM -- Mandatory (local law increasing term of office of city engineer) LOCAL LAWS -- Referendum … local law amending a city charter to increase the term of office of the city engineer is subject to a mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-91-11