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College Readiness
… looked at their proficiency levels from as far back as the 3rd grade and whether they persisted in college for at least … but did not meet proficiency standards. Our review of the 3rd through 8th grade assessments for the 291 students in our …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessLicensing and Monitoring of Proprietary Schools
… Objectives To determine whether the State Education Department’s … is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately … To determine whether the State Education Departments Bureau …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsMission Statement and Performance Measures
… Purpose To determine whether the New York State Thruway Authority is achieving its performance measures and … 2010 through August 2013. Background The New York State Thruway Authority (Authority) is a public benefit corporation … Legislature in 1950 to build, operate and maintain the Thruway System. The New York State Canal Corporation (Canal …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresDiNapoli Releases Economic Report on the Bronx
… of Jobs in 2020 Q2 Percent Change Health Care 70,200 63,300 -9.9% Retail Trade 30,900 24,200 -21.6% Social Assistance … 28,000 25,200 -10.0% Leisure and Hospitality 20,900 11,300 -45.6% Educational Services 16,200 15,100 -6.8% Business … -13.5% Construction 12,500 8,800 -30.0% Wholesale Trade 12,300 10,000 -18.9% Personal Services 9,700 6,300 -35.8% …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxUtilization of the Arch Street Yard and Shop Facility
… Purpose To determine whether the Metropolitan Transportation Authority (MTA) – Long Island … was needed for East Side Access (ESA) completion; whether the MTA has any plans for the use of the Facility before the expected 2022 opening of … To determine whether the Metropolitan Transportation Authority Long Island Rail …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityOpinion 95-13
… school district purpose, in lieu of using the proceeds to pay principal and interest on the bonds, if the bonds do … were issued, those proceeds must be applied only to the payment of the principal and interest on the … Although section 165.00 provides several exceptions to certain of the requirements of paragraph a (see Local …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Medicaid Program – Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus
… the Department of Health (Department) made inappropriate premium payments to Medicaid mainstream managed care plans … care arrangements, managed care plans receive monthly premium payments for individuals enrolled in their plans. In … Department paid Plans approximately $94 billion in monthly premium payments. The Department can recover inappropriate …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/medicaid-program-inappropriate-premium-payments-recipients-no-longer-enrolled-mainstreamAccounts Payable Advisory No. 31
… String (charge line) is correct and appropriate based on the goods and services purchased. Therefore, when …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsDiNapoli: Audits Lead to Millions of Dollars in Medicaid Savings from Drug Rebate Collections
… office of State Comptroller Thomas P. DiNapoli, according to a pair of audits released today. Auditors also found that … more than $78 million in rebates have not been submitted to drug manufacturers, but could still be collected by the … Department of Health deserves credit for taking steps to correct the errors and inadequate procedures my auditors …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-audits-lead-millions-dollars-medicaid-savings-drug-rebate-collectionsDiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… Michelle Sheppard resigned her two public jobs and agreed to pay $4,303 in restitution for dodging her personal town … payments over several years. Sheppard pleaded guilty today to two counts of attempted tampering with public records, an … Sheppard thought her government job gave her the right to tinker with public records and delay her tax payments,” …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsChange of Address Form
Use this form if your address has changed after you submitted a claim.
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/change-address.pdfXII.9.D Refunds Owed to the State – XII. Expenditures
… This section provides Business Units with guidance on how to process monies owed to the State using the … File. When a vendor owes a Business Unit a refund based on goods or services the Business Unit has already processed … MEMO When a vendor owes a Business Unit a refund based on goods or services the Business Unit has already paid for, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateXI-A.1.A Separation of Duties – XI-A. Purchasing
… for 24 cases of 20 pound weight copier paper at a specific price. A second employee would receive the paper, verify it … vendor invoice for the paper and compare the information on the invoice to the purchase order and receiving … access References and Resources in SFSSecure for guidance on managing system roles, assignments, and access to data. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesReporting Through Retirement Online – Legacy Reporting
… applies for retirement. Visit our Enhanced Reporting – Gold Certification page for more information. Rev. 2/20 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineTown of Spencer – Disbursements (2025M-35)
… approximately $2.1 million during the audit period. It is the responsibility of the Board to conduct a thorough and … that were not included on a Board-approved abstract, which is a list of all claims that have been audited and approved … claims are not audited or lack sufficient support, there is an increased risk that inappropriate disbursements could …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Opinion 90-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … of benefit assessments for drainage) LOCAL FINANCE LAW, §11.00(a)(3); VILLAGE LAW, §§4-412(3)(1), 22-2200: A village may dredge a privately …
https://www.osc.ny.gov/legal-opinions/opinion-90-4IX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… their own Federal Grant Projects, Customer Contracts and Awards in SFS Have their Projects and Customer Contracts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesDiNapoli: Moderate Growth in Local Sales Tax Collections for First Half of 2017
… across New York grew 3.3 percent in the first six months of 2017, according to a report released today by State … across the state is welcome news, especially for many of our upstate communities that have struggled with tough … said. "Sales tax, however, can be a volatile source of revenue and local officials must remain cautious. While …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-moderate-growth-local-sales-tax-collections-first-half-2017Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… if your employer adopted coverage under Section 384-e and/or 384-e (b) of the RSSL. If your employer adopts either … to adopt the benefits for a limited period of time, and you enter employment after the expiration date, you would … service beyond 20 years. If you are age 55 at retirement and your regular plan would provide a greater benefit, the …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… in the Statewide Vendor File. The Office of the State Comptroller requires agencies to obtain all necessary information for any individual or entity not already registered as a New York State Vendor … Process and Transaction Preparation: Agency staff should search the Statewide Vendor File to determine if the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registration