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Oversight and Monitoring of the Universal Pre-Kindergarten Program
… 2015 through June 30, 2017. We revisited certain schools in September 2018 to verify information subsequently provided … of the Laws of 1997 to provide all eligible four-year-olds in New York State with the opportunity for an early childhood … codes, and equipment and furnishings to be maintained in a state of good repair and sanitation and to be safe and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programTown of Lewis – Records and Reports (2025M-17)
… 30, 2024, and determined that 12 accounts were overstated by a combined total of $894,197 and eight accounts were understated by a combined total of $187,553. Expenditures totaling … fund balances of $355,698 and $18,078 were overstated by $242,040 and $12,903, respectively. The inaccurate AFR …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17State Comptroller DiNapoli Releases Municipal & School Audits
… had five vehicles at or beyond their useful life estimates in 2025. Auditors estimated that the total vehicle … cost of these five vehicles was approximately $2.3 million in 2025. However, the reserve fund balance totaled $971,000 … at or beyond their useful life estimates were replaced in 2025, the district may face a shortfall of approximately …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1961
… bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and … for Form W-2 require the Retirement Plan checkbox in Box 13 be checked for every employee who is either: … Compliance mailbox containing the Department ID, employee name, and the complete NYS EMPLID number of all employees for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… of New York to receive benefits. Individuals enroll in Medicaid through the NY State of Health (NYSOH, the … determine if an individual is receiving duplicate benefits in more than one location. PARIS uses a beneficiary’s Social … matches. Most of the State’s Medicaid members are enrolled in managed care plans, which are responsible for ensuring …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingOversight of Food Service Establishments
… (CDC) estimates that, each year, roughly 48 million people in the United States – or 1 in 6 Americans – get sick from a foodborne illness. … all complaints and reports of foodborne illness in an accurate, complete, and timely fashion. Designated …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsOversight of Adult Protective Services Programs
… The audit covered referrals received for the period from April 2017 through December 2020 and the relevant work … clothing, medical care); are in need of protection from abuse, neglect, financial exploitation, or other harm; … able to assist them responsibly. Services provided range from safety monitoring, linkages with other service providers …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsMental Health Education, Supports, and Services in Schools
… mental health instruction to students as required by law. In addition, we also sought to determine the extent to which … of overall health and well-being. Being mentally healthy in childhood means reaching developmental and emotional … a positive quality of life and can function well at home, in school, and in their communities. However, many children …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsUnified Court System Bulletin No. UCS-138
… for any mid-pay period adjustments previously entered by the agency, effective April 5, 2007 or later, using … Agencies must review SOS overpayments recovered by the OVP earn code and take appropriate action to adjust … transaction to request that the SOS earnings be updated by OSC. Agency must submit an exception list to OSC Audit by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialCity of Mechanicville – Procurement (2025M-60)
… Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory … for helping ensure that goods and services are acquired in a cost-effective manner is to seek competition, which is … payments for purchases totaling approximately $19 million in goods and services during the audit period. Audit Summary …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60Unified Court System Bulletin No. UCS-137
… since 4/3/08 will be automatically adjusted and paid by the system. Control-D Report NHRP703 Mass Additional Pay … an update to their JLO earnings. The report will be sorted by DeptID and then by employee name, in alphabetical order. Fields on the report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentState Agencies Bulletin No. 280
… Eligible Employees Management/Confidential employees in Bargaining Units 06, 13, 18, 40, 46, 52, 66, 96, and also those employees in Bargaining Unit 79 whose agency has elected to participate in the Vacation Exchange Program. Officers and employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/280-vacation-exchange-paymentUnified Court System Bulletin No. UCS-287
… Workers of America SD Assoc of Supreme Court Reporters within the City of New York SG District Council 37 … effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date Administration 1 Lag … or Leave of Absence with Reason Code WDL on or after the payment effective date. Earnings Code Description Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-287-april-2020-state-new-york-unified-court-system-ucs-increasesAccounts Payable Advisory No. 69
… card. Agencies are now required to include the “Employee ID” associated with the cardholder (Citibank) or driver profile (WEX Bank). Update : Guide to Financial Operations … State credit cards, agencies must ensure the “Employee ID” field contains the employee’s identification number (or N …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsElba Fire Department – Controls Over Financial Activities (2014M-286)
… August 6, 2014. Background The Elba Fire Department is a volunteer organization located in the Village of Elba, Genesee County. The Department, which is governed by an elected nine-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mJohnson City Central School District – Financial Condition (2015M-204)
… period July 1, 2013 through March 10, 2015. Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and … Johnson City Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Village of Springville – Procurement (2016M-330)
… 24, 2016. Background The Village of Springville is located in Erie County and has a population of approximately 4,300. … officials did not always ensure that purchases were made in compliance with the requirements of the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Opinion 90-45
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Standardization (contents … opinion, efficiency or economy will be served. This is in reply to your letter requesting our opinion on the … make and size of loader tires. The reasons recited in the proposed resolution to support standardization are …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Selected Aspects of the Paratransit Call Center Operations
… operating the MTA-New York City Transit’s Paratransit Call Center was in compliance with the terms of its contract, … Transit negotiated a contract with GCS, a staffing/call center operations contractor (or contractor) to operate the Paratransit Call Center (Call Center). The contract was signed on …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsCourse Offerings
… studying toward a bachelor’s degree would earn that degree in four years of full-time study. However, over the past 30 … institutional resources available to students, difficulty in registering for courses, available financial resources, … the five senior colleges with the largest enrollment, one in each borough, as of the fall 2017 semester. These five …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offerings