Search
Fund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataXI.14 Overview – XI. Procurement and Contract Management
… Article 4-C of the Economic Development Law provides for regular, centralized public notice of state agency and public authority intentions to contract for goods and services. This section summarizes the requirements of Article 4-C including requirements for requesting exemptions from the advertisement of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14-overviewMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… of Health (Department) made improper Medicaid payments for transportation services. The audit covered the period … to provide transportation to medically necessary services for those recipients who are unable to obtain transportation … and transferring these services to the Medicaid fee-for-service program (in which Medicaid reimburses providers …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andOpinion 92-21
… -- Justice Courts (mass dismissal of cases - entitlement to fees under General Municipal Law, §99-l) GENERAL MUNICIPAL … never been prosecuted, the town or village is not entitled to receive a fee under this section for each individual case. … to section 99-l of the General Municipal Law in situations where a town or village court has reported the mass dismissal …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Health, Safety, and Accessibility in District 75 Schools
… (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans with Disabilities … students at its more than 1,800 elementary, middle, and high schools, including 202,000 students who receive … services. Students with greater special education needs and challenges, such as autism spectrum disorders, …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsOversight of Water Supply Emergency Plans (Follow-Up)
… Oversight of Water Supply Emergency Plans (Report 2021-S-39 ). About the Program The Department of Health (DOH) is …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… the District’s website for public review. 1 Lead Exposure Symptoms and Complications – https://www.cdc.gov/lead-prevention/symptoms-complications/index.html 2 As of December 22, 2022, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… District sampled for Cycle Two testing, 19 water outlets (23 percent) exceeded the lead action level. We determined …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Franklin County – Fiscal Stress (2013M-252)
… Franklin County Fiscal Stress 2013M252 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… operations for the period January 1, 2011, to December 27, 2012. Background The Lakeville No. 2 Fire District is a … operations for the period January 1 2011 to December 27 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Liberty Central School District – Budget Review (B4-13-4)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Assessment and Collection of Selected Penalties
… notify them within 45 days that payment is not being made for a bill that has been submitted. WCB staff review the … general fund. Key Findings While WCB properly bills for the HP-1 penalties, it has not been making sufficient … accounts receivable and other WCB accounting records for the penalties it has inappropriately assessed on …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… the account code will need to be changed to 32207 Refund – lapsed approps, see Chapter VII.3 - AP Adjustment Vouchers / …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedOverview – What Every Employer Should Know
… you a broader understanding of the Retirement System and what it means to participate as an employer. Our ongoing goal … What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/overviewSUNY Bulletin No. SU-131
… Affected Employees SUNY Professional Services employees in Bargaining Units 08 and 41 Background Chapter 137 of the … Salary Increases. Salary increases may be submitted in Pay Periods 16L and 17L, paychecks dated 11/29/06 and … based on the employee’s obligation. Eligibility Employees in BU08 and BU41 must be Active or on an approved Leave on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-131-1-discretionary-salary-increase-suny-professional-servicesHow to Report Days Worked – Legacy Reporting
… impact on their retirement benefits. We use days worked to determine service credit, which is the basis for benefit eligibility and, in most cases, used in the calculation of benefits. Rev. 2/20 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… included in our initial audit report, UnitedHealthcare Insurance Company of New York – Overpayments for … 2021-S-32 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to about 1.2 million active and retired …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsWindows Domain Administration and Management (Follow-Up)
… servers, referred to as domain controllers, to manage the access and authentication of stored user credentials determining who can access file servers and other network resources. Since Active … ultimately control access and authorization in a Microsoft Windows environment, it is vital to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followTown of Charlton – Procurement (2022M-5)
… always retain copies of other government contracts used to procure goods and services. Key Recommendations Follow the … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Town of Elba - Real Property Tax Exemptions (2018M-261)
… Audit Objective Determine whether select real property tax exemptions are properly supported by adequate documentation. … We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on properties with a total … The Assessor: Granted or subsequently maintained 81 exemptions totaling $5.7 million that were not supported by …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261