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Management of Selected Special Revenue Funds

… Funds are raised primarily through the sale of distinctive license plates in support of the specific causes. More … begun to benefit from a voluntary $1 donation check-off on license applications. As the statutorily designated … State Fiscal Agent (2015-S-22) Department of Health: Nursing Home Surveillance (2015-S-26) …

https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-funds

State Agencies Bulletin No. 1038

… Purpose To provide agencies with the new Additional Pay earnings codes used to collect overpayments and to explain the new procedures … To provide agencies with the new Additional Pay earnings codes used to collect overpayments and to explain the new procedures …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recovering

United HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island

… accepted $6,932 as the full payment, United should have only paid $5,546 on the claim. This resulted in an …

https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-island

United HealthCare – Overpayments for Services Provided by Long Island Spine Specialists

… Purpose To determine whether Long Island Spine Specialists, P.C. waived Empire Plan members’ … Our audit focused on claims submitted to United by Long Island Spine Specialists, P.C. (Long Island Spine), a non-participating provider located in Long … To determine whether Long Island Spine Specialists PC waived Empire Plan members …

https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialists

Opinion 91-3

… OF HIGHWAYS -- Powers and Duties (control of highway equipment) TOWN BOARD -- Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The town … and exclusive authority over the vehicles used by the highway department. Both the town board and the highway …

https://www.osc.ny.gov/legal-opinions/opinion-91-3

City of Yonkers – Budget Review (B25-6-6)

… Replace nonrecurring revenue, such as fund balance, in the 2026-27 budget. Pay tax certiorari claims from annual …

https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6

Contract #C001203 – Senior Java Architect

… as it becomes available, will be available for download through the following links: Draft Contract , in … in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, available through this link: …

https://www.osc.ny.gov/procurement/contract-c001203

Opinion 90-51

… revenues for establishment of an enhanced emergency telephone service) COUNTY LAW, §§300, 301, 303, 305, 307, … to pay for the establishment of an enhanced emergency telephone system may be expended only for "system costs", … been advised that the role of the consultant would be to number the parcels of real property within the county for …

https://www.osc.ny.gov/legal-opinions/opinion-90-51

Opinion 2002-4

… and other applicable laws and regulations, including any permit requirements. The town must determine that the … owner and will primarily serve town purposes. The dredging work may be carried out by the town highway superintendent … and material therefor. Section 81(1)(g) was intended to permit towns a means to ensure that those who utilize …

https://www.osc.ny.gov/legal-opinions/opinion-2002-4

Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)

… Cooperative Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for … Key Findings BOCES officials did not ensure that all credit card charges were properly approved and supported. … purposes. Additionally, officials did not ensure that credit card charges were reconciled to receipts in a timely …

https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156

East Ramapo Central School District – Budget Review (B25-5-2)

… Board of Education (Board) to adopt a budget providing for an additional 4.38 percent increase, or $6.8 million, to … in November 2024, the District’s financial statement audit for the 2023-24 fiscal year revealed $31.3 million in … we conducted a review of the District’s adopted budget for the current 2024-25 fiscal year. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2

State Agencies Bulletin No. 523

… with an updated List of Control-D Reports and Retention Schedules. The attached list replaces Attachment B of Payroll … Effective Date(s) December 10, 2004. Report/Retention Schedules The List of Agency Control-D Reports and Retention … with an updated List of ControlD Reports and Retention Schedules The attached list replaces Attachment B of Payroll …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/523-agency-control-d-report-list-and-retention-schedule

File Your Vendor Responsibility Questionnaire

… using the same online service. How to get started Log in or enroll in the VendRep System to file or view the questionnaire. Log in Don't have an account? To learn more, see The …

https://www.osc.ny.gov/state-vendors/vendrep/file-your-vendor-responsibility-questionnaire

State Agencies Bulletin No. 734

… of the procedure to return employees in the titles of Forest Ranger 1, 2 and 3 to the original bargaining units of … Affected Employees Employees in positions with titles of Forest Ranger 1 and Forest Ranger 2 who are currently in Bargaining Unit 81 will … of the procedure to return employees in the titles of Forest Ranger 1 2 and 3 to the original bargaining …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61

Train On-Time Performance

… a day, 7 days a week. The MTA’s website lists schedules for each of the subways’ 20 interconnected lines and three shuttles. Sometimes, a subway train is canceled (i.e., does not depart from the terminal, … line, delays by categories, and on-time performance (OTP) statistics to management and the MTA Board’s Transit and Bus …

https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performance

Aspire of Western New York – Compliance With the Reimbursable Cost Manual

… Other Related Audit/Report of Interest The Norman Howard School: Compliance With the Reimbursable Cost Manual …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manual

Opinion 92-45

… This opinion represents the views of the Office of the State Comptroller at the time it was … SERVICE -- Fees (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND FIRST AID … services of an emergency rescue and first aid squad of a fire district fire department. You ask whether the emergency …

https://www.osc.ny.gov/legal-opinions/opinion-92-45

Protection of Child Performers

… ensured that parents/guardians and employers complied with the legal requirements that help protect the welfare of … Background The Department of Labor (Department) is charged with protecting workers in New York State. Part 186 of the … Unit (Unit) is responsible for monitoring compliance with all parts of the Law and NYCRR. The Law and NYCRR …

https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performers