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Language Access Services (2022-S-38)
To determine if the Department of Motor Vehicles is adequately serving the needs of individuals with Limited English Proficiency, including complying with Executive Order 26.1 and New York State Executive Law Chapter 18, Article 10, Section 202-A.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s38.pdfExecutive Order - Procurement Integrity
It is the policy of OSC to procure goods and services in a fair, equitable and open manner and to protect the procurement process from improper influence.
https://www.osc.ny.gov/files/procurement/pdf/procurement-integrity.pdfMultiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up) (2016-F-17)
To determine the implementation status of the five recommendations made in our initial audit report, Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Report 2012-S-163).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-16f17.pdfPerformance of Duty Disability – Non-Contributory Plan with Guaranteed Benefits
… Eligibility You may be entitled to this disability benefit if you are found permanently … The contributions required of Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members … duty disability retirement. The application must be filed while you are still in service or within two years of your …
https://www.osc.ny.gov/retirement/publications/1513/performance-duty-disabilityCUNY Bulletin No. CU-438
… Salary Rate is equal to one of the steps on the Salary Schedule for that position, and the salary is below the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will automatically insert a … the employee’s salary to the next step of that Salary Schedule. If the Increment Code is 1107 and the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-438-january-2012-increments-city-university-new-york-cunyUnified Court System Bulletin No. UCS-122
… transactions for enrollments, cancellations and/or changes on a biweekly basis. Agency update is not available for this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-122-new-deduction-code-534-first-unum-insuranceCUNY Bulletin No. CU-418
… the salary is greater than or equal to ‘Last 1 year step’ (Max) If the Increment Code is 0103 and the salary is greater than or equal to ‘Last 1 year step’ (Max) If the Increment Code is 1106 and the salary is not equal to ‘Last 1 year step’ (Max) If the Increment Code is 1104 and the salary is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-418-january-2011-increments-city-university-new-york-cunyOpinion 89-21
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Obstructions (cutting … center line of which forms the boundary between two towns in different counties, must be borne equally by the affected … town may maintain and repair a portion of the road located in the other town pursuant to an agreement with the highway …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Selected State Agencies’ Roles in Financial Literacy (2020-S-53) 180-Day Response OTDA
To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial literacy offerings. We also ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s53-responseOTDA.pdfOpinion 90-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Internal Controls for Tax Collection Webinar Presentation
Please join us as we discuss internal controls over the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting responsibilities for tax collection in Towns and Villages.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-tax-collection-11-10-2021.pdfEcoNews Spring 2021
This edition of EcoNews provides more detail on our work at the Fund to address the investment risks posed by climate change and to take advantage of opportunities to invest in climate solutions.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-spring-2021.pdfComptroller DiNapoli Releases State Audits
… Department (SED): United Cerebral Palsy Association of the Rochester Area, Inc. Compliance With the Reimbursable … Auditors also questioned the appropriateness of $1,544 in costs for consultant services that did not … comply with bidding requirements. New York City Department of Finance : Controls and Accountability of Court, Trust and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 06856 are reprinted by permission. Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances … 11,298,469 15,697,954 121,332,470 Excess (deficiency) of revenues over expenditures (2,695,008) (222,916) … OTHER FINANCING SOURCES (USES): Proceeds of refunding bonds 38,045,000 38,045,000 Proceeds of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Access to Preschool Special Education Services (2023-S-1)
To determine if the State Education Department (SED) is effectively overseeing preschool special education in compliance with all applicable laws and regulations to promote timely access to services for children across New York State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s1.pdfReporting Regulations 315.2 & 315.3
… §315.2 [Definition] Definitions (a) As used in this Part, the term employer shall mean the State, a … independent contractor, the factors set forth hereinafter in §315.3(c)(2) of this Part shall be considered by the … (a) Timeliness of reporting. All reporting as defined in subdivision (b) of this section shall be made so as to be …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… controls or develop written policies and procedures for these duties. As a result, we determined that District … potentially: Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate and … Key Recommendations Ensure employees are paid only for hours worked and leave time to which they are entitled. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Unified Court System Bulletin No. UCS-169
… agencies of the new voluntary group term life insurance (Code 542) available to certain employees of the Unified Court System through Amalgamated Life Insurance Company. Affected Employees Unified Court System employees in … bi-weekly file. Agency update access is not available for this deduction. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-169-new-deduction-code-542-amalgamated-lifeComptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… State Medicaid program out of $1.5 million. Today, Acting Supreme Court Justice Barry Kron of Queens County Supreme Court sentenced …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-ownerEarly Education Center, Inc - Compliance With the Reimbursable Cost Manual (2015-S-96)
We conducted an audit of the expenses submitted by the Early Education Center, Inc. (Center) to the State Education Department (SED) for purposes of establishin
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s96.pdf