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Unified Court System Bulletin No. UCS-166
… Purpose To notify the Unified Court System of OSC’s automatic processing of the … the Laws of 2008 and the 2007-2010 Agreements between the Unified Court System of the State of New York (UCS) and … To notify the Unified Court System of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-166-unified-court-system-ucs-salary-restorationsOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… in our initial audit report, Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Report 2020-S-45 ). About the Program The … Boards, 95 One-Stop Career Centers (Career Centers), and 21 agencies and authorities — offers workforce …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesCost-Saving Ideas: Managing Your Travel and Conference Expenses
… board should provide guidance for managing travel and conference expenses to avoid any problems arising, such as: … extends business travel beyond the time required for a conference Explain the rules related to travelling with a … other non-employee (In some instances, reimbursements for conference and other travel expenses may be governed by …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesTown of Deerpark – Budget Review (B6-16-18)
… their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and … projected year-end fund balance. The continued reliance on appropriated fund balance to fund Town operations will …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18EDSS - Create Users and Assign Roles
… you can grant access and delegate authority to other staff in your organization. Your User ID and password is intended … you will be prompted to add users the first time you log in. As the first-time user, by default you are designated as … you can grant access and delegate authority to other staff in your organization …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… providers for ambulatory surgery services provided to New York State Medicaid recipients. For the period from April …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followTown of Ephratah – Accounting Records and Reports (2022M-138)
… complete report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) … OSC issued an audit report 1 that included findings that the Town’s accounting records and reports were incomplete, … and could not be relied on to make financial decisions . The Supervisor has continued to not maintain the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … District Board and District officials procured natural gas at the most favorable terms and in the best interest of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Town of Deerpark – Budget Review (B6-15-23)
… their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and … projected year-end fund balance. The continued reliance on appropriated fund balance to fund Town operations will …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… New York State; required to be insured to do business in New York State; and/or required by the contract to have … to provide services. This section also describes ways in which to make necessary verifications. Verifying vendor … Business Units to be diligent throughout the contract term in verifying that a vendor to which payments are being made …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsCity of Yonkers – Budget Review (B18-6-6)
… and underestimates the appropriation for personal services. While the District’s proposed staffing reductions … to balance its budget. Revenue estimates for metered water sales and income tax surcharge may not be achievable. … reasonable level. Review the revenue estimates for metered water sales and income tax surcharge, and amend as necessary. …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6City of Yonkers – Budget Review (B24-6-7)
… purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the … purpose of our budget review was to identify issues which impact the City of Yonkers financial condition in the current …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Improper Payments for Drugs Without Federal Drug Rebate Agreement (Follow-Up)
… Drugs Without a Federal Drug Rebate Agreement (Report 2022-S-40 ). About the Program The Medicaid Drug Rebate Program … in exchange for state Medicaid coverage of most of the manufacturer’s drugs. Manufacturers then pay states rebates … audit covered the period from January 2017 through March 2023. The audit found the Department of Health (DOH) lacked …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/improper-payments-drugs-without-federal-drug-rebate-agreement-followTuition Assistance Program – DeVry College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Founded in 1931, DeVry University … the school certified 3,627 TAP awards totaling almost $6.4 million that were paid to the school on behalf of 1,689 … Assistance Program - LaGuardia Community College (2013-T-4) Tuition Assistance Program - Pratt Institute (2013-T-3) …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeAlbany Community Charter School – Financial Operations (2013M-185)
… 28, 2013. Background The School is located in the City of Albany. The School is governed by the Board of Trustees, … Albany Community Charter School Financial Operations 2013M185 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s (OSC) authority as set forth in Article 3 … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Travel Card Transactions
… against expense reports and the appropriateness of select travel card transactions at the Department of Economic Development (DED). Background The New York State Travel Manual requires travelers to submit expense reports timely to …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… Kingsbury (Town) Board (Board) and officials develop and adopt a multiyear financial plan and fund balance and reserve … Audit Summary The Board and officials did not develop and adopt a multiyear financial plan, a fund balance policy or a … of Kingsbury Town Board Board and officials develop and adopt a multiyear financial plan and fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Public Safety – 2022 Financial Condition Report
… 4.4 percent in 2021 after a 45.8 percent jump in 2020); Rape (up 10 percent after a 15.8 percent decrease in 2020); …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyOpinion 92-48
… we concluded in Opn No. 87-71, supra , that when a parcel of real property is purchased with the proceeds of … for a single object or purpose and only a portion of the parcel is sold, the entire proceeds of the sale must be … the outstanding indebtedness issued to acquire the whole parcel. Section 32 of chapter 413 amended section 6-l(2) in …
https://www.osc.ny.gov/legal-opinions/opinion-92-48