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Unified Court System Bulletin No. UCS-319
… Purpose: The purpose of this bulletin is to explain OSC’s automatic processing of the April 2022 … criteria by increasing the Annual Addl Earnings amount to the new earnings amount and pay the difference between the … as OTT, Earnings Code ARO must be entered. Please refer to Payroll Bulletin 1893 for more information. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-319-retroactive-april-2022-ucs-sled-payment-increaseThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… TCDC, a not-for-profit organization located in Johnson City, New York, provides preschool special education services to …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… employees who were not on travel assignments as well as to pay for the office’s holiday parties. The travel card was … whom were not SPS employees. Department of Motor Vehicles (DMV): Motor Vehicle Financial Security and Safety … for the Two Fiscal Years Ended March 31 (2014-S-42) DMV administers the Motor Vehicle Financial Security Act and …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsControls and Management of the Unemployment Insurance System
… the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), also enacted in March 2020, created temporary programs that allowed for enhanced UI benefits for those … Key Recommendations Continue the development of the replacement UI system and ensure its timely implementation. …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemState Comptroller DiNapoli Releases Municipal Audits
… estimates for significant revenues and expenditures in the 2021 adopted budget. Due to uncertainties in available state funding for highway improvements that were planned to be made in 2020, officials delayed highway improvements from 2020 to …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Medicaid Redesign Presents Opportunities and Risks
… are showing measurable progress with annual growth at less than 2 percent. Still, state spending on Medicaid is … 60 percent of New York’s Medicaid expenditures, at an average per-patient cost of more than $22,000 in 2013, … are showing measurable progress with annual growth at less than 2 percent …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids Quality Care, Inc. (KQC) on the Consolidated Fiscal Report (CFR) were … with another privately-owned special education company, Kids & the Training Institute (KTI). The New York City … Determine whether costs reported by Kids Quality Care Inc on the CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualOpinion 2005-7
… a water district) WATER RENTS -- Collection (by bank or trust company) WATER SUPPLY AND DISTRIBUTION -- Water Supply … MUNICIPAL LAW §99-t; TOWN LAW §198(3)(b); ENVIRONMENTAL CONSERVATION LAW §15-1501: (1) A town may enter into an … The town should contact the Department of Environmental Conservation to obtain information about any required permits …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7DiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… of access to advisors may be keeping students at the City University of New York (CUNY) from graduating within four years, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Students who are … Legislature in 1961, is the nation’s largest urban public university system and includes colleges located throughout …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesState Agencies Bulletin No. 2207
… Retirement Social Security Benefits: Per Internal Revenue Service Publication 957, OSC will be reporting retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-april-2022-retroactive-200-salary-increase-and-april-2023-retroactiveManagement and Maintenance of Non-Revenue Service Vehicles
… have and maintain an accurate and complete inventory of non-revenue service vehicles, and to determine whether the … maintenance, are safeguarded, and are properly disposed of at the end of their useful life. The audit covered vehicles owned during … have and maintain an accurate and complete inventory of nonrevenue service vehicles and to determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed by a five-member Board of Trustees. General fund budgeted … enough funding for operations for nearly two years without a tax levy. Key Recommendations Attend training for …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163State Agencies Bulletin No. 1911
… of hours worked on the vaccine hotline. (Comp Rate Code = ANN) CLO (New) (Retro Code N/A) COVID Hotline Reduct Override … of hours worked on the vaccine hotline. (Comp Rate Code ≠ ANN or HRY) CVC (New) (Retro Code N/A) COVID-19 St … rate of pay exceeds $15.78 per hour. (Comp Rate Code = ANN) CGH (New) (Retro Code = RCG) COVID-19 ST VAC HTLN HRLY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortState Comptroller DiNapoli Releases Audits
… grant programs. Between May and June 2021, OCFS received $1.8 billion from the American Rescue Plan Act, plus $469 … New York State Health Insurance Program – Anthem Blue Cross: Coordination of Benefits With Medicare … the New York State Health Insurance Program, and Anthem Blue Cross administers the Hospital Program of the Empire …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Children’s Association of Southern New York, Inc. (HCA), a Johnson City-based not-for-profit organization, is … and four years. For the fiscal year ended June 30, 2018, HCA reported approximately $1.9 million in reimbursable costs …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsVillage of Sherburne – Budgeting (2025M-83)
… Objective Did the Village of Sherburne (Village) Board of Trustees (Board) develop realistic budgets? Audit Period … Did the Village of Sherburne Village Board of Trustees Board develop realistic budgets …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83Opinion 98-16
… initial deposit, but no later than on that date. You ask how long a school district must hold moneys paid into a tax certiorari reserve fund before … v Gulotta , 72 NY2d 363, 373, 534 NYS2d 108, 113). As to how long moneys must be held in the fund, section 3651(1-a) …
https://www.osc.ny.gov/legal-opinions/opinion-98-16DiNapoli: Halfway Through the Year, Revenue Hole Persists
… Halfway through the state’s fiscal year, state tax receipts are trailing last year by $2.8 billion, according to the September State Cash Report released by New York State … Halfway through the states fiscal year state tax receipts are trailing last year by $28 billion according to the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsComptroller DiNapoli Releases Municipal Audits
… technology (IT) security awareness training. City of Long Beach – Financial Condition (Nassau County) From July 1, 2014 … with Local Finance Law Section 10.10(e). City of Long Beach – Payments for Unused Leave Accruals (Nassau County) … officials did not prepare periodic fuel reconciliations. Lake Pleasant Volunteer Fire Department, Inc. – Financial …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsOpinion 93-1
… conclusion, we cited the Court of Appeals case of People ex rel Church v Hopkins , 55 NY 74, which involved a clerk … of Insurance. The pertinent statute in People ex rel Church , supra , contained provisions similar to … case law which would suggest that the analysis in People ex rel. Church , supra , is no longer valid. Therefore, 17 …
https://www.osc.ny.gov/legal-opinions/opinion-93-1