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Controls and Management of the Unemployment Insurance System (2021-S-3)
To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s3.pdfUnified Court System Bulletin No. UCS-75
… , Liberty Mutual Insurance. Affected Employees Employees in Bargaining Unit F8, represented by Suffolk County Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-75-voluntary-liberty-mutual-insurance-program-certain-employeesSidney Central School District - Financial Management (2019M-243)
… reported fund balances exceeded its statutory limit in all three fiscal years. After adding back unused … and reduce them to reasonable levels, as appropriate, in accordance with applicable statutes. Reduce surplus fund balance in a manner that benefits District taxpayers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, 2012 through December 10, 2013. … almost exclusively from the foreign fire insurance (FFI) tax, which totaled $12,332 in the 2013 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsDefinitions – Contribution Stabilization Program
… System average rate. The average rate ratio is capped at 100 percent so the employer’s graded rate cannot exceed the …
https://www.osc.ny.gov/retirement/employers/csp/definitionsDiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… verification that the services took place, according to a new audit from State Comptroller Thomas P. DiNapoli. … home care services are vital and allow many New Yorkers to remain in their homes and communities,” DiNapoli said. “We … The state Department of Health needs to do a better job of protecting the integrity of these services and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationState Agencies Bulletin No. 845
… Purpose To provide guidelines and procedures for determining if a … services performed by individuals who have been determined to be State employees under the guidelines contained in this … services that are unrelated to the normal duties of his or her employment, and where a determination has been made under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … for granting, changing and disabling network user account access. North Tonawanda City School District – …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsEast Ramapo Central School District – Budget Review (B25-5-2)
… one fiscal and one academic. After voters approved a 1 percent tax levy increase in June 2024, multiple factors … Board of Education (Board) to adopt a budget providing for an additional 4.38 percent increase, or $6.8 million, to … year 2024-25. The District faced additional expenditures when the three contracts were settled and could face …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Town of Lewis – Records and Reports (2025M-17)
… (Town) Town Supervisor (Supervisor) maintain complete and accurate accounting records and reports? Audit Period January 1, 2023 – November 30, 2024 … fiscal officer, is responsible for receiving, disbursing and retaining custody of Town money, maintaining accounting …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Recent Trends and Impact of COVID-19 in the Bronx
… Asian American and Pacific Islander, and other non-White residents. In five of the 10 Census-defined … 2019 Borough Hispanic or Latino Black or African American White Asian American and Pacific Islander Bronx 56.4% 29.0% … Rates Death Rates Hispanic or Latino 9,315 1,414 375 White 8,003 1,062 248 Asian American and Pacific Islander …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… Background In 2008, changes to the State’s Public Health Law required a new Medicaid outpatient payment methodology (known as …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followNon-Emergency Patient Transportation Services (Follow-Up)
… Transportation Services (Report 2008-N-3). Background The New York City Health and Hospitals Corporation (HHC) is the … to patients who require non-emergency transportation for healthcare-related services. These services must be …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followCUNY Bulletin No. CU-422
… who are Active in a paid status or in a Paid Leave status on 12/15/10 receive $756.57. Hourly employees who work 950 or … will be no special tax calculations. For employees who have an additional tax amount in their record, the additional … The Earn Code HSD and the amount paid will be displayed on the payroll register. The earnings description “Health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-422-cuny-nurses-health-specialty-differentialCUNY Bulletin No. CU-396
… To provide agencies with procedures for processing payment of the Nurses’ Health Specialty Differential. Affected … (hourly) Nurse Practitioner Background The annual payment of the Nurses’ Health Specialty Differential is made in … Association (Bargaining Unit TE) and the City University of New York. Effective Date(s) Payment will be processed in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-396-cuny-nurses-health-specialty-differentialCUNY Bulletin No. CU-443
… Purpose To provide agencies with procedures for processing payment of … Systems and Operations at CUNY Central Office. Questions about this Bulletin may be directed to your Payroll Auditor. … To provide agencies with procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-443-cuny-nurses-health-specialty-differentialCUNY Bulletin No. CU-363
… with procedures for processing payment of the Nurses’ Health Specialty Differential. Affected Employees Employees … Practitioner Background The annual payment of the Nurses’ Health Specialty Differential is made in accordance with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-363-cuny-nurses-health-specialty-differentialOverpayments of Certain Medicare Crossover Claims (Follow-Up)
… also enrolled in Medicare, the federal health care program for people 65 years of age and older and people under 65 years old with certain … “dual-eligibles.” Generally, Medicare is the primary payer for medical services provided to dual-eligibles. Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followCUNY Bulletin No. CU-322
… accordance with the 2003-2007 agreement with the New York State Nurses Association (Bargaining Unit TE) and the City … will be included in the tax calculation for this payment. Payroll Register and Employee’s Paycheck/Advice The Earn Code … the payment amount will appear on the employee’s paycheck stub. This payment will be made in a separate check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-322-cuny-nurses-health-specialty-differentialOpinion 2005-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4