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Improper Payments Related to the Medicare Buy-In Program (Follow-Up)
… its oversight of local districts, and enhance Medicaid claim processing controls to ensure accurate payment of … initial audit, we identified $9.6 million in additional premium payments for individuals in the buy-in program whose …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… Electronic Maintenance Division (EMD) is responsible for maintaining and monitoring the equipment used to ensure … 4 video cassette recorders, and related accessories (e.g., camera components, power supplies, cables). As of May 22, … stations. EMD has a CCTV preventive maintenance schedule for all installed CCTV cameras and recording devices. EMD is …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… This section identifies the documentation that must be submitted to the Office of the State Comptroller's (OSC) Bureau of Contracts to satisfy Tax Law § 5-a, which was added to the Tax Law under Part N of … This section identifies the documentation that must be submitted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationOpinion 99-12
… (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over entire district in connection with proceeding to extend) WATER DISTRICTS -- … (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Saranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-91.pdfWillsboro Central School District – Student State Aid (2023M-119)
Determine whether Willsboro Central School District (District) officials properly claimed State aid for special education students who received services in summer placements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/willsboro-central-school-district-2023-119.pdfReport on the State Fiscal Year 2023-24 Executive Budget
The Executive Budget for SFY 2023-24 totals $227 billion, and DOB projects shortfalls in revenues and increases in spending, particularly in Medicaid and school aid, over the financial plan period.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2023-24.pdfReport on the State Fiscal Year 2025-26 Executive Budget
The Executive Budget for Fiscal Year 2026 has been released at a time of great uncertainty. Federal funding is the State’s largest source of revenue, and is estimated by the Division of Budget to total $93.1 billion in State Fiscal Year 2025-26.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2025-26.pdfSelected State Agencies’ Roles in Financial Literacy (Follow-Up) 2024-F-7
To assess the extent of implementation of the five recommendations included in our initial audit report, Selected State Agencies’ Roles in Financial Literacy.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f7.pdfSelected State Agencies’ Roles in Financial Literacy (2020-S-53)
To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial literacy offerings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-2020s53.pdfReview of the State Fiscal Year 2022-23 Executive Budget
The State Fiscal Year 2022-23 Executive Budget represents the first budget in modern times that is projected by the Division of the Budget to remain in balance throughout the Financial Plan period, including one additional year beyond the typical four-year forecast period.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-review-2022-23.pdfAudits of State Agencies and Public Authorities - Five-Year Listing
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2014 through September 30, 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/fylist14-19.pdfReport on the State Fiscal Year 2027 Executive Budget
The Executive Budget for State Fiscal Year 2027 comes at a time of unusual fiscal uncertainty, primarily stemming from federal actions that are injecting uncertainty into the economy and disrupting the federal-state fiscal relationship.
https://www.osc.ny.gov/files/reports/pdf/sfy-2027-executive-budget-report.pdfReport on the State Fiscal Year 2018-19 Enacted Budget
This report provides an overview of appropriations and other major provisions in the Enacted Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2018-19.pdfOpinion 88-57
… that bear on the issues discussed in the opinion. WATER RENTS -- Rates (schedule of rates may include a … note the many laws which provide for public assistance, social security payments, reduction in real estate taxes for … a city local law granting a partial exemption from water rents to senior citizens who earned no more than a certain …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Additional Service Credit for Sick Leave (Section 41[j]) – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sec 551 552 553 Additional Service for Sick Leave Section 41j
https://www.osc.ny.gov/retirement/publications/1841/additional-service-credit-sick-leave-section-41jThe Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… five or more years of credited service, you may choose to retire with a full benefit at age 62, or between the ages … elected the special plan. The Benefit If you are eligible to receive a full benefit, your pension will equal: 1/120th …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If you are eligible to receive a full benefit, your pension will equal: 1/140th (.71 percent) of your FAS for …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planXV.14 Federal Admin Recoveries – XV. End of Year
… day of the state fiscal year. Source 9 requests for new activity codes must be received by the date identified in the … should review their child budgets for Source 9 related activity codes and reduce them to actual expenditure levels … to allow for the movement of any excess authority to other activity codes within the project. All Source 9 activity …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesOpinion 95-8
… -- Powers and Duties (custody of forfeiture moneys) DISTRICT ATTORNEY -- Powers and Duties (remittance of … (f) are distributable to and held in the custody of the district attorney as the "claiming authority" and police … [emphasis added]. For purposes of section 1349, a district attorney is a "claiming authority" and county police …
https://www.osc.ny.gov/legal-opinions/opinion-95-8