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Belfast Central School District – Procurement (2016M-317)
… purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Buffalo City School District – Special Education and Grant Administration (2017M-73)
… when NYSED released updated NRT rates. The District does not include assistive technology purchases or rentals in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationAllegany County – Court and Trust Funds (2014M-74)
… scanned copies of all court orders filed in his office, he does not make an entry into the court and trust fund register …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Sherman Central School District – Claims Audit (2024M-92)
… Key Findings The claims auditor does not meet the Board of Education’s (Board) minimum qualifications for the … she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not … a District official, historically the Board appoints one of the District’s administrative assistants to the position, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetOpinion 98-18
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of fees … an emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); PUBLIC HEALTH LAW, §3008(7): Subdivision 7 of … districts continue to be subject to the prohibition, found in subdivision 4 of section 209-b of the General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-98-18CUNY Bulletin No. CU-809
… in Institution Pay Period 21C, paycheck dated 01/23/2025. The rates and effective dates for each collective … 70XX0 or 70XX2; and Are in a BU identified in the chart in the Affected Employees section and Have a Comp … this listing to CUNY as of close of business Friday, 01/10/2025. Retroactive Processing OSC Actions - Automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-809-city-university-new-york-cuny-2021-2024-retroactive-blueNew York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… million. The Office of the State Comptroller estimates the change may affect approximately 123,000 filers, more than …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Opinion 88-66
… and receives adequate consideration. This is in reply to your letter concerning the ability of a city school district … whether a particular computer program may be copyrighted. Your first question involves the provisions of the Federal … employee (see Education Law, §§1709[9], 2503[1], [6]). Your second question concerns the school district's authority …
https://www.osc.ny.gov/legal-opinions/opinion-88-66XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… notice of state agency and public authority intentions to contract for goods and services in the amount of $50,000 or more in The New York State Contract Reporter . The statute requires publication of the newsletter … Exempted pursuant to procedures provided below. NOTE: No exemption shall be granted for any contracts, except for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesEnforcement of Article 19-A of the Vehicle and Traffic Law
… Article 19-A of the New York State Vehicle and Traffic Law and enforces its requirements. Our audit covered the … period January 1, 2016 through October 3, 2018. Background In 1972, a tragic school bus and freight train collision near … The Law requires every motor carrier, as defined in the Law, to be instructed in and comply with the Program’s …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… [BPH] and pulmonary arterial hypertension [PAH]). We identified the following concerns. Significant percentages … medical records of 13 of the 14 sex offenders to determine if the records supported a diagnosis of BPH or PAH and found: … the recipient is a registered sex offender, the MCO merely does not pay for the services. Certain steps could be taken …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andState Agencies Bulletin No. 1478
To provide agency instructions for processing the April 2016 Longevity Payment for LongTerm Seasonal Employees
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1478-april-2016-longevity-payment-long-term-seasonal-employeesOpinion 93-7
… responsible bidder. Therefore, it would be an unreasonable construction of the bidding statute to apply it to these …
https://www.osc.ny.gov/legal-opinions/opinion-93-7State Agencies Bulletin No. 1364
… refunds. There are now individual AC3206 forms for NYS and CUNY (links below). Affected Employees All NYS employees Background Internal Revenue Service (IRS) Rules … provided consent for the claim for refund. Form AC3206 (NYS Agencies) Form AC3206 (CUNY Agencies) Control-D report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxHow to Make a Vendor Responsibility Determination
… In making a vendor responsibility determination, you must assess whether the vendor has: appropriate … capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of integrity; … Responsibility Review Process Documentation Requirements How to Conduct a Responsibility Review … You should consider …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationOpinion 2004-8
… the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; … by the village for health care benefits of its officers and employees. This is in response to your inquiry …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 91-57
… subsection 2.0020). Therefore, since section 259 does not expressly require separate bank accounts ( cf . … to keep library moneys in a "separate library fund" does not require the physical segregation of such moneys. …
https://www.osc.ny.gov/legal-opinions/opinion-91-57State Agencies Bulletin No. 286
… This bulletin updates Payroll Bulletin 201 in relation to the processing and taxation of educational assistance … with the following clarifications and exceptions: No tax withholding is required on educational assistance benefits … governing educational assistance benefits and describes how the educational assistance amounts will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… these districts were, or were not, providing students in terms of mental health education. Without some level of …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schools