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Rebates and Discounts on Physician-Administered Drugs (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, … the Medicaid program an estimated $24.3 million. We made five recommendations to the Department to recover Medicaid … some of our initial report's recommendations. Of the five prior recommendations, two have been implemented and …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/rebates-and-discounts-physician-administered-drugs-followShareholders to Exxon: It's Time to Address Climate Change
… On May 25, at ExxonMobil's annual shareholders' meeting, New York State Comptroller Thomas P. DiNapoli and the Church of England — supported by more than 60 institutional investors — … needs to address," said DiNapoli, who is trustee of the New York State Common Retirement Fund. "We need to know if …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeXII.8.H Voucher Mass Approval – XII. Expenditures
… should contact Bureau of State Expenditures’ Internal Control Certification by email at … for the mass approval. The name, email address and phone number of the agency head or finance officer, and an agency … please contact Bureau of State Expenditures’ Internal Control Certification by email at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalUnified Court System Bulletin No. UCS-181
… and various unions provides for the payment of a longevity bonus (JLO) for eligible employees in UCS. Eligibility … of 120 full work days in each fiscal year. Longevity Bonus Employees must have at least 20, 25, or 30 years of … work days in each fiscal year to be eligible for longevity bonus ( JLO ). In order to receive an increment, longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-181-april-2012-service-increments-longevity-payments-and-longevityOpinion 93-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Fire Protection Contracts (article 5-G of the General Municipal Law does not provide authority for) … village may enter into an agreement pursuant to article 5G of the General Municipal Law under which the village would …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Payroll Improvement Project Bulletin No. PIP-008.1
… In order to reduce customizations, improve processing, and address stakeholder concerns, a variety of changes are … page (i.e., agencies and OSC will not navigate to “Job Data (Agency)” and “Job Data (OSC)” but will simply go to the … who reserve EMPLIDs using the Automated Interface (AI), there are additional changes to the Record Action used. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0081-what-changing-payserv-version-92State Comptroller DiNapoli Releases Municipal Audits
… Federal aid revenue shortfall. They should also closely monitor revenue estimates for Aid and Incentives for … provide confirmations of online transactions. A dedicated computer is not used for online banking. Find out how your …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1XVI.3.G Legal Compliance – XVI. Financial Reporting
… 1200 – Generally Accepted Accounting Principles and Legal Compliance , (1200.108-.111 Conflicts between Legal Provisions and GAAP) Process and Document Preparation: … basis reporting requires the disclosure of violations of legal and contractual provisions that could have a material …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceHammondsport Central School District – Multiyear Planning (2024M-54)
… effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Becoming Eligible for a Benefit – En-Con Police Officers Plan
… 25 years of En-Con police service, or you may qualify for a service retirement if you reach age 60 before having … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitDeposit Central School District - Financial Condition (2018M-204)
… Objective Determine whether District officials took action to effectively manage the financial condition of the general … Key Findings District officials have: Implemented measures to contain costs in the general fund. Over the last three … revenues have increased 5 percent. Not implemented plans to improve operating results in the cafeteria fund. It has …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204State Authority Contracts on Open Book NY
… Comptroller is authorized , at his discretion, to review and approve certain State authority contracts that are valued at greater than $1 million and which are awarded noncompetitively or paid in whole or … York. By comparison, the Comptroller is required to review and approve all State agency contracts, generally over …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyState Agencies Bulletin No. 2123
… (Grade 001-037) and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date … Performance Advance or Promotion Recalculation when they return to the payroll. If the effective date of the return from leave transaction is on or before 03/30/2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2123-april-2023-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 2223
… automatic processing of the April 2024 PEF Performance Advances and provide instructions for payments not processed … of New York and PEF, provides for payment of performance advances on April 1 to eligible PEF employees. Employees in … titles at SUNY Stony Brook will receive performance advances based on salary schedules approved by the SUNY Board …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2223-april-2024-public-employees-federation-pef-performance-advancesOpinion 89-33
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit … Village Law pertains to the audit and payment of claims in a village. Section 5-524(2) provides, in pertinent part, as follows: In a village which has not …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Submitting Final Service and Payment Information – When Employees Retire
… additional service credit for unused, unpaid sick leave. What You Need to Do Immediately after submitting your monthly … accept the paper form. For more information, including what you need to do to prepare, read about the Accrued …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-service-and-payment-informationPoland Central School District – Lead Testing and Reporting (S9-25-20)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20DiNapoli: Local Sales Tax Growth Slows
… Local sales tax collections in 2014 suffered the slowest … in uncertain economic times,” said DiNapoli. “When our local governments have slower-than-expected revenue growth, … the future. As the 2015 fiscal year unfolds, I recommend local leaders continue their vigilance in monitoring their …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slowsII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… – Statement of Cash Receipts and Disbursements by Account Summary of Local Assistance and Capital Projects Spending by … Transactions in Force by Fund Type and Business Unit Summary of Appropriated Loans Receivable for each fund group … of Activities (reporting government-wide) Balance Sheet – Governmental Funds (emphasizing major funds) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirements