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Compliance With Jonathan's Law
… disabled boy, died while in the care of a State facility operated by the Office of Mental Retardation and … suspected abuse and neglect while at a privately operated facility and then at a State operated facility. In May 2007, “Jonathan’s Law” was enacted to expand …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire Department , Village of Ellenville , Village of Harriman , Hughsonville Fire … Comptroller DiNapoli announced his office completed audits of the Clark Mills Fire District Village of Clinton Elba Fire …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter School , Germantown Central School District … access to specific financial records. Eugenio Maria de Hostos Charter School – Procurements and Information … Girls Char School for Applied Technologies Eugenio Maria de Hostos Char School Germantown CSD Niagara Char School …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0Medicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… died during the time of their medical care involving the overdose. We reviewed medical records for a sample of 25 …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… authority’s automated MWBE participation reporting system is correct; and Develop processes to correct data-entry …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationOversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… contracts with entities within the Young Adult Institute Network (YAI Network) to ensure claimed expenses as reported on the … (CFR Manual). There were three agencies within the YAI Network that had FSS contracts. Our audit covered seven … contracts with entities within the Young Adult Institute Network to ensure …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsState Agencies Bulletin No. 1692
… who have a salary refund (AC230) submitted and processed after the December 28, 2018 (Inst) or January 4, 2019 (Admin) … there are processing limitations for AC230s received after this date. Impact on Employee Form W-2 Reporting The … receipt). As a result, when an AC230 is received after the December 28, 2018 (Inst) or January 4, 2019 (Admin) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1692-processing-2018-salary-refunds-received-osc-after-december-28-2018-instOpinion 88-20
… Specifically, County Law, §216 provides that a courthouse cannot be removed from its location in a city or … authorized under that section as a condition to moving the courthouse. There is no other statute of which we are aware … the county may, pursuant to County Law, §216, relocate the courthouse to another location in the county. In our view, …
https://www.osc.ny.gov/legal-opinions/opinion-88-20Selected Aspects of Discretionary Spending
… Purpose To determine whether Battery Park City Authority discretionary spending was … two fiscal years ended October 31, 2011. Background The Battery Park City Authority (Authority) was created in 1968 … To determine whether Battery Park City Authority discretionary spending was …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… included in our initial audit report, Management of Indoor Air Quality for Individuals With Asthma (Report 2020-S-59 ). … included in our initial audit report Management of Indoor Air Quality for Individuals With Asthma Report 2020S59 …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followMonitoring of Construction Management (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Monitoring of Construction … (Report 2020-S-42 ). About the Program Established in 1960, the Office of General Services (OGS) facilitates the … are required to establish goals for MWBE participation in their contracts. Accordingly, construction contracts and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followState Agencies Bulletin No. 2283
… Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to … allowances for non-overnight travel (day trips). One-Year Rule: The IRS requires employers to report travel … Any taxable travel reimbursement paid by SFS from December 13, 2024 through December 31, 2024 will be handled …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsCUNY Bulletin No. CU-234
… , SX , ST , TK , and TY Background Pursuant to the 2002-06 Blue and White Collar Memorandum of Agreement dated July 19, … bargaining unit’s ratification date of the 2002-06 Blue and White Collar Agreement. Ratification Dates and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-234-cuny-2005-ratification-bonus-paymentsState Agencies Bulletin No. 1049
… group that is one appointing authority, with no change in title or status. In addition to the above Reason Codes, … Dir Movement of an employee from a higher permanent title to the next lower level title in direct line in lieu of layoff. DPR – Displ Ret …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1049-information-regarding-processing-layoff-transactions-payservState Agencies Bulletin No. 2384
… expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess amount” is … Institution and Administration paychecks dated December 24, 2025 and December 31, 2025 , respectively. OSC Actions … tax deficiency deductions will be initiated in early 2026 for any “Taxable Expense” that did not have taxes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursementsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Auditors also confirmed that the former district treasurer attempted to manipulate her paid leave accruals by adding 60 unauthorized sick days …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… year ending in 2024. DiNapoli’s office evaluated all non-calendar year local governments that filed their … are based on self-reported data, also cover 17 cities with non-calendar fiscal years, including the “Big 4” cities of … the AFR and the concerning increase in the number of non-filers. The webpage includes a tool to check the filing …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesOpinion 90-12
… of the court order to be certified by the clerk of court. You ask whether a county treasurer may pay out court funds … order, certified by an attorney, authorizing such payment. You state that the county currently requires the service of a … order certified by an attorney authorizing such payment You state that the county currently requires the service of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-12State Agencies Bulletin No. 1169
… alien employees. OSC Actions OSC will create a file of employees with taxable wages at the end of each quarter and compare that information with Social … in file (never issued to anyone) Name does not match; Date of Birth and gender code not checked Other SSN Deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesState Agencies Bulletin No. 1350
… This continues the partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC) in reconciling employees … in PayServ with SSA. OSC Actions OSC has created a file of employees with taxable wages for 2014 and compared that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reported