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Opinion 89-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … by written agreement with the county board (see 1987 Opns St Comp No. 87-52, p 79). Any such agreement must specify the …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Controls Over Revocable Consents (Follow-Up)
… consent revenues were $19.3 million for City Fiscal Year (CFY) ended June 30, 2020 and $18.5 million for CFY ended June 30, 2021. We issued our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followCompliance With Payment Card Industry Standards (Follow-Up)
… IT security, including credit card payment processing. All industries that accept credit cards as a method of payment … to provide information on any actions that are planned to address the unresolved issues discussed in this report. …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-payment-card-industry-standards-followSafety at Stations (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial report, Safety at Stations (Report 2016-S-91 ). About the Program Staten Island Railway (SIR) is a subsidiary of … To determine the extent of implementation of the two recommendations …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-followSchool District Website Transparency (2021-MS-1)
… pdf ] We also released 13 letter reports to the following school districts: Beacon City [pdf] , Central Square Central … Central [pdf] . Audit Objective Determine whether the 13 school districts examined used their resources to maintain a … Determine whether the 13 school districts examined used their resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1SUNY Bulletin No. SU-379
… purpose of this bulletin is to provide agency instructions for OSC’s automatic processing. Affected Employees: Employees … are affected. Effective Dates: Effective 08/14/2025 for 21P employees, paychecks dated 09/10/2025 and effective 09/01/2025 for CAL employees, paychecks dated 09/24/2025. Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-379-2025-restoration-contract-pay-and-additional-pay-suny-21pEconomic Impact: Higher Education
Higher education is an important contributor to New York’s economy. New York’s 290 degree-granting postsecondary institutions employed more than 296,000 people with total wages of around $27 billion in 2023.
https://www.osc.ny.gov/files/reports/pdf/higher-education-economic-impact.pdfOpinion 89-64
… of Article VIII, §1 of the State Constitution (see Grand Realty v City of White Plains , 125 AD2d 639, 510 NYS2d 172; … board's fiduciary duty is a question of fact (see Grand Realty , supra ) which cannot be determined by this Office …
https://www.osc.ny.gov/legal-opinions/opinion-89-64XIV.5 Employee Award Programs – XIV. Special Procedures
… guest of their choice will receive meals valued at $19 per plate. Result - All costs associated with the awards and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsOpinion 91-31
… under Public Health Law, §2144 to reimburse a private hospital for expenses incurred in the treatment of an individual who was injured by a rabid animal within the town in the absence of a current … is required by statute to pay bills submitted by a private hospital for treatment of an individual who had come into …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Justice Court Fund: Advisories
… October [pdf] - Reporting Work Zone Photo Monitoring violations 2020 December [pdf] - Reporting violations ticketed through a County School Bus Photo …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesChenango County – Departmental Cash Receipts (2015M-21)
… September 29, 2014. Background Chenango County is located in the central part of New York and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… with a credit card than to fill out a procurement request form and wait for it to be approved. This also saves time and … a credit card policy and a system of internal controls in place. Review our best practices below as a reference for … procurement duties among staff, such as approval, verification and payment of claims. Never allow anyone to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Lois Bronz Childrens Center Inc on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualFred S. Keller School – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Fred S. Keller School (FSK) on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by Fred S Keller School FSK on its Consolidated Fiscal Reports CFRs were …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualMedicaid Drug Rebate Program Under Managed Care (Follow-Up)
… Purpose To determine the implementation status of the 12 recommendations made in our initial audit … To determine the implementation status of the 12 recommendations made in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followEast River Child Development Center – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by the East River Child Development Center on its Consolidated Fiscal Report were reasonable necessary directly related to
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… the Elderly Program (Report 2020-S-4) . About the Program Homes and Community Renewal (HCR) consists of several of New … Repairs to the Elderly (RESTORE) program, which assists senior citizen homeowners with the cost of addressing … and within the prescribed time frames to better support senior homeowners in need of assistance. For example, the …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsSUNY Bulletin No. SU-338
… and CYP are affected. Background Pursuant to the MOU Side Letter dated 08/05/1998 between UUP, GOER, and OSC, certain … be displayed on the employee’s paycheck stub or direct deposit advice. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-338-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2022SUNY Bulletin No. SU-352
… The purpose of this bulletin is to provide instructions for processing Discretionary Lump Sum Payments. Affected … Pay Period 20L, paychecks dated 01/17/2024. Payments for the Fall semester only, may be made beginning in … Pay Period 20L, paychecks dated 01/17/2024. Payments for the Spring semester only, may be made beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-352-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2023