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Use of Electronic Benefit Cards at Prohibited Locations
… their monthly benefits at participating automated teller machines (ATMs) and point of sale terminals throughout the … Key Recommendations Develop comprehensive data analysis testing of monthly transactions, focusing on repeated …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsStreet Construction-Related Permits
… Department of Transportation (DOT) ensures that all street construction permittees have complied with the application … DOT issues 150 different types of sidewalk and roadway construction permits that cover activities such as street openings, sidewalk construction, and installation of canopies over sidewalks. …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsState Agencies Bulletin No. 2368
… for the employee in the PayServ General Deduction Data panel, using deduction code 509. For the Effective Date, … for the employee in the PayServ General Deduction Data panel, using deduction code 433. For the Effective Date, … from DOL, insert a new row into the General Deduction Data panel to end the 509 deduction. The Effective Date and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2368-instructions-use-deduction-code-433-unemployment-insurance-owed-and-newState Comptroller DiNapoli Releases Audits
… through Medicare Advantage Plans. From a judgmental sample of 89 claims identified as high-risk, totaling … because hospitals misinterpreted state regulations and billing guidelines, did not properly submit Claim Adjustment … in addressing the issues identified in the initial audit report, implementing two recommendations and partially …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… School and the Whitesville Central School District . “In an era of limited resources and increased accountability, … District officials overestimated operating expenditures in each of the last three fiscal years totaling about $5.5 million and appropriated nearly $5.6 million in fund balance, most of which was not needed to fund …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1898
… of the reallocated position is entitled to the job rate credit for service in the lower grade. The increment code of … and an increment code reflecting the appropriate job rate credit. If the employee’s combined job rate credit meets the eligibility criteria, the employee is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-llsDiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… DiNapoli said. “After looking at the state’s program, my auditors made several recommendations to improve the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programSecurity Self-Assessment – Information Technology Governance
… consider arranging for additional training or a refresher in the near future. Likewise, if only a small handful of … or school, you could ask appropriate follow-up questions. In addition, questions about access to particular software … of your IT systems. It should be noted that the manner in which the answers to the questions are obtained is up to …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… into, renew, or assume responsibility for a procurement contract for commodities, services, construction, or printing certify at the time the bid is submitted or the contract is renewed or assigned that it is not on the OGS … services are necessary and cannot be obtained without an exemption. OSC REQUIREMENTS Effective with publication of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012V.2 Governance – V. Chart of Accounts (COA) Governance
… Program – Transactional No Yes See Note Project – ID No No Best practice is to allow SFS to autogenerate Project – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceOversight of Private Career Schools
… (Bureau) provided sufficient oversight of private career schools in New York State. The audit covers the period January 1, … Bureau to oversee and monitor non-degree granting private career schools in New York State. The intent of these career …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Little Meadows Early Childhood Center, Inc. (Little Meadows) on its Consolidated Fiscal Reports (CFRs) … The audit focused primarily on expenses claimed on Little Meadows’ CFR for the fiscal year ended June 30, 2018 …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualMental Health Education, Supports, and Services in Schools (Follow-Up)
… five recommendations included in our initial audit report, Mental Health Education, Supports, and Services in Schools … charter schools). DOE recognizes the importance of mental health well-being in the school setting, stating on its webpage that “Mental health impacts not only our students but our families, …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… are based on fixed fees, as opposed to the cost-based rates established through CFR-reported financial information. … Niagara County pays tuition to Empower using reimbursement rates set by SED. The State, in turn, reimburses the county … in unsupported OTPS costs, including leased property and rental equipment $2,157 in bonus payment compensation that …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1936
… instructions for processing the 2021 CSEA ASU Work-Related Clothing Allowance for employees in the Racing Inspector … 49 of the 2016-2021 ASU Agreement between the State of New York and the Civil Service Employees Association and the … to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1936-2021-work-related-clothing-allowance-asu-employees-title-racingDiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… New York State agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of … including SUNY and CUNY, grew for a third straight year in 2025 increasing by 2.7%, or 4,139 positions, from 2024, to an … growing by 1.3 million hours and $264 million in 2025, the most of any agency. The agency experienced a 29.8% …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025Franklin Square Union Free School District – Website Transparency (2025M-93)
… financial and administrative information to the public in a transparent manner by making information easily … related corrective action plans (CAP) addressing findings in the management letters for fiscal years ending June 30, … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93State Comptroller DiNapoli Releases Municipal & School Audits
… $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific … did not ensure that credit card charges were reconciled in a timely manner and audited. Auditors reviewed 680 credit … were not provided to finance town and county operations in a timely manner. The tax collector did not remit taxes to …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… used at least $5,365 of district funds to purchase auto parts to repair vehicles not owned by the district. Auditors also examined one parts invoice where 81 parts were purchased; however, for 72 parts totaling $3,208, …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsLow Income Home Energy Assistance Program – Federal Funding and New York
… The Low Income Home Energy Assistance Program, commonly referred to as HEAP, is designed to assist income eligible households with their heating or utility … The Low Income Home Energy Assistance Program commonly referred to as …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-program