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Opinion 98-4
… established in a county, the duties of the tax levying body provided for in Real Property Tax Law, §554 in … officer is the official to whom the county tax levying body may delegate authority to perform duties in connection … on tax rolls. Subdivision 9 authorizes a tax levying body to delegate, by resolution, to "an official who is …
https://www.osc.ny.gov/legal-opinions/opinion-98-4MetroPlus Health Plan: COVID-19 Enrollment Trends
… and a wholly owned subsidiary of NYC Health + Hospitals (H+H). MetroPlus contracts with H+H and other providers to offer managed care health care … Changes in MetroPlus enrollment have a direct impact on H+H's financial stability. As more of its members choose H+H …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… Local sales tax collection growth across New York State slowed to … the first six months of 2015 from 3 percent growth in 2014 and was considerably lower than the 4.2 percent average … today by State Comptroller Thomas P. DiNapoli. County sales tax collections, excluding all cities, increased only …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015XIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… designed to produce a unique product, service or result. In the SFS, a project is used to collect and track costs … Project Activity is a functional breakdown of a project for control and cost tracking purposes. An activity is used … as having a particular shared characteristics valuable for grouping projects by activity. Project Status describes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyPublic Officers – Membership and Enrollment
… Public officers are eligible for membership in NYSLRS. This applies regardless of whether individuals are … the position files an oath of office. The compensation for the position does not depend on the number of hours …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersDiNapoli Seeks Information on Safety Measures Taken by Businesses Involved in Shipping Oil
… information about measures the businesses are taking in response to the increasing number of serious accidents … DiNapoli said. “Recent rail accidents resulting in catastrophic losses from oil spills pose serious risks for … members, retirees and beneficiaries.” A 2013 derailment in Lac-Megantic, Quebec, resulted in 47 deaths and liability …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-seeks-information-safety-measures-taken-businesses-involved-shipping-oilImproper Payments to a Physical Therapist (Follow-Up)
… a wide range of health care services, including physical therapy services, to individuals who are economically … for the elderly and disabled. Individuals enrolled in both programs are commonly referred to as “dual-eligible.” … physical therapist who owned and operated Madison Physical Therapy located in Brooklyn, New York, billed Medicaid in …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and … initiative to determine whether the use of travel money by selected government employees was appropriate, we audited … 2011 totaling $548,262 because the University, as allowed by New York State record retention policies, had purged …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Mission Statement and Performance Measures
… Purpose To determine whether the New York State Thruway Authority is achieving its performance measures and properly … through August 2013. Background The New York State Thruway Authority (Authority) is a public benefit corporation created by the … To determine whether the New York State Thruway Authority is achieving its performance measures and properly …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresUnited HealthCare – Empire Plan Drug Rebate Revenue
… HealthCare (United) remitted all drug rebate revenue to the Department of Civil Service (Department) as required by the contract between United and the Department. The audit … if United HealthCare remitted all drug rebate revenue to the Department of Civil Service as required by the contract …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueOversight of Residential Domestic Violence Programs (Follow-Up)
… to prevent substandard housing and ensure safe and healthy living conditions. Victims of domestic violence are a … Central Office did not maintain adequate oversight of DV residences. OCFS officials placed constraints on our audit, …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followOversight of Homeless Shelters
… About the Program According to the U.S. Department of Housing and Urban Development’s 2018 Annual Homeless Assessment Report to Congress , New York … State has the second largest population of homeless in the United States, with 91,897 homeless individuals. New York …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersFinancial Oversight of the Advantage After School Program (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Financial Oversight of the … age-appropriate activities that integrate what happens in the school day with less formal learning experiences and … active participation among children, youth, and parents in the design and delivery of activities. OCFS awards …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followState Agencies Bulletin No. 1893
… To better facilitate the tracking of overtime adjustments in PayServ, new Earnings Codes have been created. Effective … New Earnings Code Description ARO Adj Retro Raise for OT and RCL ARC Adjust Retro Raise for C19 OT OSC has created the following Earnings Codes in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… activities or determine whether all disbursements were for appropriate Department purposes. Furthermore, the … the Treasurer did not: Deposit revenues totaling $2,219 in a Department bank account within 10 days of receipt, as … such as deposit slips or issue required receipts, for all deposited revenues totaling $225,198. Record 18 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104CUNY Bulletin No. CU-190
… Confirm that '9' (No Coverage) is the Benefit Flag field on the Work Location page. Enter Benefit Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-190-newly-established-bargaining-unit-iatse-local-one-andCity of Amsterdam – Budget Review (B23-5-4)
… operations. Consider the potential financial impact in the event that any of the CBAs are settled in 2023-24. …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Accounts Payable Advisory No. 37
… the SFS as follows: Procurement Card transactions SFS Main Menu > Reporting Tools > SFS OBIEE Reports > Purchasing > … is filtered to “VISAP”. Travel Card transactions SFS Main Menu > Reporting Tools> Query > Query Viewer > Travel Card Aging Report NET Card transactions SFS Main Menu > Reporting Tools > SFS OBIEE > Purchasing > …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsCaledonia Joint Fire District – Audit Follow-Up (2024M-102-F)
… replacement needs indicated the District would need $2.7 million to replace these items over the next five years. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-fTown of Cato – Town Clerk/Tax Collector (2026M-34)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Town Clerk/Tax Collector (Clerk) timely 1 and … by the town board, prevent fraud or misappropriation of funds, comply with legal requirements and maintain public … by the town board and taxpayers and the protection of public funds. During the period reviewed, the town clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2026/07/10/town-cato-town-clerktax-collector-2026m-34