Search
State Agencies Bulletin No. 1184
… Time Entry Earnings Codes Description D1S 11-12 SSU 01 DRP -1.923%< (Retro Code – R1S ) D2S 11-12 SSU 01 DRP Oth -1.923% 2012-2013 SSU BU01 Deficit Reduction Plan … Additional Pay Earnings Codes Description D3S 12-13 SSU 01 DRP -1.600% (Retro Code – R3S ) D4S 12-13 SSU 01 DRP -1.538% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… accounting records the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, ledgers, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mCentral Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and … to increase the real property tax levy by more than $6.6 million, a 9 percent increase. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Wyandanch Union Free School District – Budget Review (B23-7-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 budget. Background The Wyandanch Union Free School District … budget review wyandanch school …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1XII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… reason for the request. These requests are referred to as “stop requests” throughout the remainder of this section. The … an A Check - Flow Chart . Checks representing payment for one voucher Agencies must enter stop requests for checks representing payment of only one voucher are entered directly into SFS. To enter a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkUnified Court System Bulletin No. UCS-224
… 2016 UCS Salary Increase (Bargaining Units 87, 86, 88, CT) and provide instructions for payments not processed … Non-Judicial Employees Bargaining Units 86, 88, CT Civil Service Employees Association Bargaining Unit 87 … and Unrepresented employees in Bargaining Units 86, 88 and CT. The April 2016 memo from the Chief Administrative Judge …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-224-april-2016-state-new-york-unified-court-system-ucs-salaryOpinion 89-36
… This opinion represents the views of the Office of the State … requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a … towns and villages are set forth in Local Finance Law, §§30.10 (counties), 34.00 (cities), 35.00 (towns) and 36.00 …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Selected Wage Investigation Procedures
… including conducting outreach to claimants about case status and recovered wages. Our audit covered the period … employer within 60 days of creating a wage investigation case in the Department’s tracking system (docketing), as … make initial contact with employers within 60 days of case docketing and fully document their actions. Make efforts …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresUnified Court System Bulletin No. UCS-335.1
… meet the eligibility criteria are affected: Union Name BU Court Officers Benevolent Association of Nassau County DR … SA Communications Workers of America SD Assoc of Supreme Court Reporters within the City of New York SG … The agreements also include the April 1, 2024, Salary Schedule. In addition, the April 04, 2024 Memorandum signed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salaryOpinion 97-6
… surcharge imposed to establish and maintain E911 system) WORDS AND PHRASES -- "Maintaining" (as including construction … maintenance of the system is a "system cost" within the meaning of County Law, §301(8). Further, the services of an … equipment and all other costs not included within the meaning of system costs shall be a municipality expense" …
https://www.osc.ny.gov/legal-opinions/opinion-97-6The Domestic Relations Order – Divorce and Your Benefits
… may determine that the member’s ex-spouse is entitled to share in the member’s benefit. Therefore, we will honor a … of divorce that provides the ex-spouse of a member with a share of the member’s benefit upon retirement. The DRO may …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderMedicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… Objective To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients who … Medicaid services their recipients require, which includes pharmacy services. Many recipients have other third-party … audit period, HMS’ third-party liability recoveries on MCO pharmacy payments totaled about $118 million. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsOversight of Smart Schools Bond Act Funds
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsState Comptroller DiNapoli Releases School Audits
… . Beaver River Central School District – Payroll (Lewis County) District officials have established …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 2086
… This bulletin is superseded by Payroll Bulletin No. 2086 .1 . Purpose The purpose of this bulletin is to provide agency payroll offices with new direct deposit … of 2022, including the use of the new Direct Deposit Form for NYS Employees, AC 2772. Background Per Chapter 442 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2086-updated-direct-deposit-guidanceState Comptroller DiNapoli Releases Audits
… – Impact of Rejected Encounters on the Collection of Drug Rebates (2023-S-2) The Medicaid Drug Rebate Program helps offset the costs of covered … of rejected encounter claim data. Department of Labor: Services to Workers Under the Worker Adjustment and …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … had prohibited interests in district contracts pursuant to New York State General Municipal Law. The board member’s … district officials were not familiar with requirements of New York State General Municipal Law as they relate to …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Department of Sanitation (DSNY) and New York City Mayor’s Office of … to address ongoing cleanliness problems on New York City streets and sidewalks efficiently and effectively. In … did not comply with SED’s requirements for reimbursement. Track state and local government spending at Open Book New …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsWyandanch Union Free School District – Budget Review (B24-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Gowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104