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DiNapoli Urges Focus on Addressing Rural Challenges
… and vacation properties, which may be used as short-term rentals. Both declining housing stock and high rates of …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesVI.3.A Overview – VI. Budgets
… Budget Transfers are the movements of authorized budget amounts from one appropriation to … governed by various State statutes, depending on the type of transfer being performed. State Statutes State Finance Law §51 governs the movement of budget authority for interchange transactions except as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… municipalities: Herkimer and Madison counties, the cities of Auburn, Elmira, Troy and Watertown; the towns of Hamburg, Irondequoit and Newburgh; as well as the village of Johnson City. “When seized property is missing, it can …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyState Comptroller DiNapoli Releases Audits
… as the maintenance of 396 pieces of on-rail equipment. A prior audit, issued in May 2023, found Engineering did not … partially implemented, and three were not implemented. CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate … drug coverage under Empire Plan Medicare Rx. CVS Caremark, which contracted with Civil Service to administer …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsResponsiveness to Noise Complaints Related to Construction Projects
… Purpose To determine whether the New York City Department of Environmental Protection (DEP) and the New York City Department of Buildings (DOB) have effectively enforced the New York City Noise Code (Noise Code) and adequately … To determine whether the New York City Department of Environmental Protection and …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsState Comptroller DiNapoli Releases Audits
… of farms while helping counteract pressures that may drive land out of agricultural production. Auditors found that AGM … considering regional factors such as grant eligibility, land values, farmland availability and Program participation, … AGM in 2014, has a greater impact on regions with higher land values and greater development pressures, meaning farms …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… these two officials owned a day care named Sunflower Kidz Daycare LLC (Sunflower). They each received compensation from …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… from that report. State Education Department (Preschool Special Education Audit Initiative): St. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-38) St. Mary’s is a not-for-profit organization authorized by the …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. During the 2014-15 school year, E&D served … students with disabilities. The New York City Department of Education (DOE) refers students to E&D and pays for its services using rates established by SED. The rates are based on the …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… Reconciling disputed charges: When the agency disputes a charge with the credit card supplier, the credit card supplier reverses the charge on the card while it determines whether it will uphold … the dispute. The agency should reconcile both the disputed charge and the reversal. Because the agency reconciles the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesUnified Court System Bulletin No. UCS-149
… If the salary on an inserted row exceeds $115,000 as a result of the raise processing, OSC will insert a new row for … match Questions Questions about processing transactions may be directed to the Non-Executive Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-149-april-2009-general-salary-and-location-pay-increases-employeesComptroller DiNapoli Releases State Audits
… and, as a result, the current system adequately addresses all five required components of internal control. Due in part …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsLeading the Way on Climate Investment
… to addressing climate risk and investing in climate solutions. This multi-faceted approach employs sustainable … risks and create investment opportunities in climate solutions for the Fund; and committing $40 billion to the Fund’s Sustainable Investment and Climate Solutions (SICS) Program. Investing in Climate Solutions …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Omni Childhood Center, Inc. (Omni) on … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2002
… and processing instructions regarding a new stipend for canine handlers represented by PEF at DHSES. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … (MOU) between the State of New York and PEF provides for an annual stipend of $5,500 for employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationXI-A.3 Purchase Orders – XI-A. Purchasing
… section provides agencies with information related to the issuance and maintenance of purchase orders. Overview A … section provides agencies with information related to the issuance and maintenance of purchase orders …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersState Agencies Bulletin No. 1038
… and Internal Revenue Service Publication 525, the recovery of wages in the current year for an overpayment occurring in … year. In order to comply with this regulation, the Office of the State Comptroller (OSC) has created new Additional Pay … occurred in a year other than 2006, agencies must correct the earnings code if additional monies will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringManual Reporting – Enhanced Reporting
… Rather than creating a report file NYSLRS employers can manually enter data into Retirement …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingFinal Average Earnings
… Highest 3 Years A new law improves the pension benefits of NYSLRS Tier 6 members. When you retire, your final average earnings (FAE) will be based on the average of your three highest consecutive years of earnings, the same as other members. These improvements …
https://www.osc.ny.gov/retirement/members/final-average-earningsRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… the financial condition. District officials applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 … these years and did not include more than $3.7 million in intended reserve funding. In addition, the Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-state