Search
Selected Aspects of Discretionary Spending
… Purpose To determine whether Battery Park City Authority … the enactment of Title 12 of the Public Authorities Law to address "substandard, insanitary, deteriorated and … of Manhattan. The Authority was charged with the duty "to plan, create, coordinate, and maintain a balanced …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… On March 31, 2022 all NYS01 Project IDs that were linked to a customer contract were converted to a new unique project ID with a Z at the end. Any prior … under the NYS01 Project were NOT converted over to the new projects and therefore when attempting to post an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… (SFS) requires Business Units to enter a unique Invoice Number on each supplier’s voucher. The SFS has validations … in this section, Business Units should use the invoice number on a vendor’s invoice to process the voucher. Business … ensure that each voucher (1) references a unique invoice number and (2) includes only items it has received and not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsSUNY Bulletin No. SU-294
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a recruitment … and must include the earnings code and payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-294-suny-recruitment-and-retention-payments-gsnu-employeesIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… Finance Law 179-f effective April 1, 2017 require the payment of prompt payment interest to certain small businesses on invoices not … government and identifies that it is seeking expedited payment as a small business. This section details the … State Finance Law 179f effective April 1 2017 require the payment of prompt payment interest to certain small …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityControls Over Revocable Consents
… all structures requiring a revocable consent have one in place. Our audit covered the period from July 1, 2016 … rate. Fees charged are assessed using criteria delineated in Title 34, Chapter 7 of the Rules of the City of New York … consents reviewed (21 of 25). The Office was inconsistent in its application of the Rules and did not always apply the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsCUNY Bulletin No. CU-747
… to inform agencies of the processing of the 2022 Prepaid Legal Service Benefit. Affected Employees The following … certain fringe benefits including employer-funded group legal service benefits are considered taxable income. … OSC Actions OSC will automatically apply the Prepaid Legal Service Benefit for the 2022 calendar year for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-747-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Bedford Central School District – Medicaid Reimbursement (2025M-43)
… (District) officials claim all Medicaid reimbursements to which the District was entitled? Audit Period July 1, 2022 … such as physical, speech and occupational therapy provided to 658 students with IEPs, 110 of which received services … the School Supportive Health Services Program (SSHSP) to help school districts (districts) obtain Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… were adequately supported, for valid District purposes and properly audited and approved? Audit Period July 1, 2023 – December 31, 2024 … range of operational costs, such as equipment, supplies and contractual services for capital projects. District … While the Board and District officials generally ensured that the nonpayroll …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Lead Poisoning Prevention Program
… problems, kidney damage, and even death. In New York State, the Department of Health (Department) is responsible … 12, 2019, the Public Health Law was amended to lower the State standard for elevated BLLs to the level recommended by …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programComptroller DiNapoli Releases Municipal Audits
… for supporting documentation. Village of Sharon Springs – Water Accountability (Schoharie County) Village officials do not adequately monitor water operations. Although village … 60 percent of the water produced. Village officials do not have written policies or procedures requiring the …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-627
… PL2 District Council 37 has determined that nonresident aliens are eligible to receive this benefit. The Earnings Codes used to process the benefit for nonresident aliens who meet the criteria stated above are as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-627-prepaid-legal-service-benefit-cuny-employeesComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … State Comptroller DiNapoli announced completed audits of the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… Office for People With Developmental Disabilities (OPWDD) is providing effective oversight of Family Support Service … two fiscal years ended December 31, 2016. Background OPWDD is responsible for coordinating services for New Yorkers with … do not provide guidance to the regional staff for when it is appropriate to request supporting documentation for …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsIRS Pension Limitation – Article 14 Benefits
… The Internal Revenue Code limits the amount of salary that …
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationDiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… State Comptroller Thomas P. DiNapoli. "The state is doing a commendable job making sure local animal shelters are providing dogs with … Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areOpinion 97-4
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 2001-10
… action gave rise or origin to the claim that he or she approves the claim and that the service was actually rendered …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Assertive Community Treatment Program
… Treatment (ACT) program to ensure that ACT provider teams are complying with requirements and that program goals are … of all New Yorkers. Its mission is to facilitate recovery for adults receiving treatment for serious mental illness; to … measure performance against expectations, it is unclear to what extent, if any, the other 76 percent of discharged …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-program