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Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Brushton-Moira Central School District , Clinton-Essex-Warren-Washington Board of …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… documentation to support efforts were made to obtain the best price. None of the 10 professional service providers … The board decided this was not in county residents’ best interest due to cost and environmental factors. City of … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. Civil Service … acupuncture. United defines acupuncture as a technique for treating certain painful conditions by passing long thin … to December 31, 2019, United paid more than $247 million for acupuncture services and more than $48 million for …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesAmusement Park and Fair Ride Safety
… risk than permanent structures and, though not required by law, make it a priority to inspect them each time they are …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyCompliance With State Arts Education Requirements
… one unit of Arts education (i.e., visual arts, music, dance, or theater) during their stay to receive a high school … the benefits that research attributes to Arts education. For 87 of the students in our sample, the Arts education that … who lacked the required Arts education certification. For 126 students in our sample, documentation supporting the …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… Director Heather Hitchens for necessity, propriety and compliance with State law and ESDC's internal contracting guidelines. The contract … Key Recommendations ESDC and the Council should work together to determine whether and to what extent funds were …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsOpinion 89-14
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (collecting … not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A collecting officer may not … a tax receipt to include a self-addressed stamped envelope with their tax payment. You ask whether a tax collecting …
https://www.osc.ny.gov/legal-opinions/opinion-89-14DiNapoli: Many NYC Senior Citizens Remaining Too Long on DFTA Wait Lists for Services
… Department for the Aging’s (DFTA) client wait lists to get critical assistance like home delivered meals, … ensure seniors are getting the support they depend on in a timely manner.” DFTA contracts with service providers to … benefits, and enroll eligible clients in services. When services cannot be provided immediately, clients are …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-many-nyc-senior-citizens-remaining-too-long-dfta-wait-lists-servicesResponsibility for IT Internal Controls – Information Technology Governance
… Some local governments and schools use an IT vendor for assistance in establishing, conducting and monitoring IT … controls. However, a governing board has responsibility for the oversight of the local government’s or school’s IT …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of … of Transportation Services and Expenses (2021-S-1) The department has not established adequate controls to … limited to no central monitoring of payments made through the contractor responsible for serving vehicles. Further, the …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsOperational Advisory No. 32
… of Appropriation/AP Adjustment Voucher should be submitted in SFS for OSC approval. All other revenue sources must be … Since the refund relates to a payment that was posted in SFS, a “Related Voucher” must be linked to the … Agencies must include the Citibank voucher ID as backup or in comments. Use Supplier ID: 0RPCARDPUR - ROA Vendor Refund …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… The purpose of this Section is to set forth requirements for establishing repayment … The agreement establishes a payment schedule in order to satisfy a debt. A DPA represents an arrangement made by a … For additional instruction on this topic, visit the job aids published to SFS Coach. SFS Coach is accessible from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsLists
… Local Governments 2024 Data (updated April 2025) Munis in Stress [ pdf ] Not … ] | [ pdf ] All Data Worksheet [ .xlsx ] School Districts 2024 Data (updated January 2025) Schools in Stress [ pdf ] …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsMonitoring the Green Innovation Grant Program
… administers is the GIGP, which supports projects across New York State that utilize unique stormwater infrastructure … allowed to soak back into the ground, recharging aquifers, rivers, and streams. Green stormwater infrastructure includes …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… Establishing an effective water accounting system is a necessary first step in controlling water losses and reducing water system costs. The Federal Environmental Protection Agency (EPA) has … rate. Perform a cost-benefit analysis Now that you know what your current situation costs, you should perform a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… costs by allowing the retiree to buy coverage at the group rate. 1 Containing health insurance costs should be a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesState Agencies Bulletin No. 1460
… Affected Employees All employees with a Pay Basis Code of ANN, CYF and CAL (except employees in SUNY Grade 980) … from the Leap Year factor to the Non-Leap Year factor of 0.038356 (365 day rate). Effective Date(s) 3/31/2016 … which do not have an existing row with an effective date of 3/31/2016 (Institution) or 4/7/2016 (Administration). The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1460-factor-change-fiscal-year-2016-17Medgar Evers College – Controls Over Bank Accounts
… notify the UC by completing a “Bank Account Notification Form.” The Office of the UC notifies the college within five business days of the receipt of the form as to whether there are any concerns with establishing … which is owned by CUNY. To pay for these purchases, tax levy funds were transferred into the account used to pay …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsState Agencies Bulletin No. 855
To provide instructions to agencies for processing the 2008 Uniform Cleaning and Maintenance Allowance payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/855-2008-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 771
… Purpose To provide instructions to agencies for processing the 2007 … employee must be full-time annual salaried and be Active on the payroll on November 7, 2007 (Institution) or November … is not included in the calculation of overtime. Payroll Register and Employee’s Paycheck/Advice The Earnings Code UA7 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/771-2007-uniform-cleaning-and-maintenance-allowance-employees-designated