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Dual Employment
… State or New York City agency, 28 of whom we selected for further review based on several risk factors. Follow-up … time and attendance rules, resulting in payroll payments for time not worked. Each case showed a pattern of routine, … as $40,000. Since these employees all held second jobs for many years, it is possible that costs associated with …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1Facility Planning Bureau Project Review (Follow-Up)
… Objective To determine the extent of implementation of the three … projects, exclusive of New York City. The Code applies to every facility owned or operated by school districts or … of Cooperative Educational Services (collectively referred to in this report as Districts). These facilities include, …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… whether participating organizations and members are paying excessively for dual Empire Plan Family coverage. The … whether participating organizations and members are paying excessively for dual Empire Plan Family coverage …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageOpioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up)
… Objective To determine the extent of implementation of the three … an opioid use disorder. The State maintains a database to monitor controlled substance prescription drug use, known … of controlled substance prescriptions. I-STOP is a tool to assist prescribers in determining the most appropriate …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/opioid-prescriptions-medicaid-recipients-opioid-treatment-program-followOversight of Campus Foundations (Follow-Up)
… the foundations were required to have, such as the IRS Form 990 and the foundations’ policies and procedures for key …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followThe 80/20 Housing Program (Follow-Up)
… were occupied and had allocated 20 percent of their apartments (approximately 6,600 units) to low-income tenants. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followState Agencies Bulletin No. 2420
… Purpose: As we prepare for enactment of the 2026-27 NYS budget, OSC would like to provide notice of … does not apply to employees of the State University of New York (28***, [excluding SUNY Construction Fund 28990]), City University of New York (70***) or State Insurance Fund (00640, 00650). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2420-paycheck-distribution-and-release-direct-deposit-funds-preparationAdequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11State Comptroller DiNapoli Releases Municipal Audits
… of Avon , Town of Bolton , McLean Fire Department , South Farmingdale Fire District , Westchester County Department of … forms before submitting money to the treasurer. South Farmingdale Fire District – Financial Condition and Leave … of Avon Town of Bolton McLean Fire Department South Farmingdale Fire District Westchester County Department of …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: 33 School Districts Reported in Fiscal Stress
… are categorized as being in significant fiscal stress: Fort Edward Union Free School District (Washington County), …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressState Agencies Bulletin No. 503
… with the new procedure for calculating promotions for PEF employees who have earned Longevity Lump Sum Payments. … Employees represented by the Public Employees Federation (PEF) who are promoted on 9/14/04 and after. Effective Date(s) … the State of New York and the Public Employees Federation (PEF) and Chapter 419 of the Laws of 2004 provide for a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/503-calculating-base-salary-pef-employees-who-have-been-promotedDivision of Housing and Community Renewal Bulletin No. DH-105
… Purpose The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … RRSU employees. Employees promoted or otherwise advanced to a higher salary grade on April 1, 2020 and after will be … 04/01/2020. Eligibility Criteria This provision applies to any eligible RRSU employee who is promoted to another RRSU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-105-calculating-base-salary-employees-district-council-37State Agencies Bulletin No. 1817
… Purpose The purpose of this bulletin is to provide agencies with the new … and after are affected. Background Article 7.4(a) of the collective bargaining agreement between the State of New York and CSEA and Chapter 165 of the Laws of 2017 … The purpose of this bulletin is to provide agencies with the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1817-calculating-base-salary-employees-civil-service-employees-associationTown of Spencer – Procurement (2025M-100)
… [read complete report – pdf] Audit Objective Did the Town of Spencer (Town) Board (Board) and officials seek … Period January 1, 2023 – September 30, 2024 We extended the audit period through April 25, 2025, to analyze a … Did the Town of Spencer Town Board Board and officials seek …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100State Comptroller DiNapoli Releases Audits
… with family and friends using a fee-based secure messaging system. A prior audit, issued in May 2023, found that DOCCS …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsCOVID-19 Pandemic Drove Record Medicaid Enrollment in 2021
… lowest in the United States for uninsured residents. This is good news,” DiNapoli said. “However, if current enrollment … to have access to the health care they need.” Medicaid is a federal, state and local government-funded program that … Trends The federal share for most Medicaid services is determined by the Federal Medical Assistance Percentage …
https://www.osc.ny.gov/press/releases/2021/12/covid-19-pandemic-drove-record-medicaid-enrollment-2021Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up) (2020-F-15)
To follow up on the actions taken by officials of the Department of Health to implement the recommendations contained in our audit report, Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f15.pdfState Agencies Bulletin No. 2391
… earnings received by Senate and Assembly members each calendar year must equal the amount of their statutory … the prorated statutory salary, based on the number of calendar days actually served in the calendar year. In … ending on 12/31/2025 and will not serve in calendar year 2026 in Administration Pay Period 20C. These transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2391-2025-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2172
… earnings received by Senate and Assembly members each calendar year must equal the amount of their statutory … the prorated statutory salary, based on the number of calendar days actually served in the calendar year. In addition, if a Member on the Assembly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureOpinion 2004-8
… health care benefits of its officers and employees. This is in response to your inquiry concerning a village that … the governing board of the cooperative health benefit plan is required to establish a reserve fund containing amounts … action or judgment for which the municipal corporation is authorized or required to purchase or maintain insurance, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8