Search

Tuition Assistance Program – Metropolitan Learning Institute

… students for State-funded Tuition Assistance program (TAP) awards and other State financial aid. Background TAP is an entitlement program designed to provide funds for … academic years ended June 30, 2012, the school certified 4,605 TAP awards totaling almost $8.7 million that were paid …

https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-institute

Bus Driver Licensing

… are met, and must maintain the records documenting driver compliance. Key Findings The majority of the MTA bus … Article 19-A, and instruct depot superintendents that no driver can operate a bus in passenger service if the … of Interest Department of Motor Vehicles: Bus Driver Licensing and Oversight (2005-S-53) Department of …

https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensing

Unified Court System Bulletin No. UCS-262

… income tax withholding will be calculated using the Flat Rate method (1.61135% for Yonkers residents and 0.50% for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-262-retroactive-adjustment-senior-officer-series-differential-sos

Opinion 91-51

… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund … also, however, defines "fund" to specifically include "funds established for special improvement districts ...". … of "moneys" was not intended to refer to moneys in "funds" established on behalf of special districts, such as …

https://www.osc.ny.gov/legal-opinions/opinion-91-51

DiNapoli: NYC's Shelter Repair Process Needs Its Own Fix

… projects. DiNapoli’s audit examined nine projects. Among its findings, the audit determined that DHS had failed to set clear priorities on its 10-year capital plan. Projects lingered, for years … DHS’ capital budget is mainly used to repair and improve its shelters and other facilities. DHS’ 2019 adopted capital …

https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fix

XI-A.2 Purchase Requisitions – XI-A. Purchasing

… System (SFS), agencies use the requisition to: Begin the contract process with a Contract Type Requisition, Initiate a request to purchase … services from a Preferred Source vendor or a Centralized Contract vendor with a General Type Requisition, or Initiate …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policies

State Comptroller DiNapoli Releases Municipal Audits

… 483 tons of unscreened millings that were sold for $929 should have been sold for $9,875 based on average market …

https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-audits

Enforcement of Article 19-A of the Vehicle and Traffic Law

… that these standards have been met, by maintaining records, including but not limited to: driving records; initial and biennial medical examinations; annual … and Enforcement of Automotive Services, Sales, and Salvage Facilities ( 2016-S-71 ) …

https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-law

State Comptroller DiNapoli Releases Municipal Audits

… spent appropriately and effectively." Village of Corfu – Sewer Operations (Genesee County) The board routinely adopted … temporarily borrow cash from the general fund to support sewer fund financial operations. Town of East Hampton – … solicitation of competition before awarding professional service contracts. As a result, village officials did not …

https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits

Reporting Member Contributions – Enhanced Reporting

… returning overpaid contributions after one year. Federal Tax Treatment of Member Contributions For tax purposes, member contributions are treated as employer contributions under Section 414(h) of the Internal … contributions, use our help desk form (select “Monthly Employer Reporting” from the dropdown). Rev. 10/23 …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributions

Disposal of Electronic Devices

… To determine if electronic devices being surplused by the State University of New York at Albany (University at Albany) through the Office of General Services (OGS) are … To determine if electronic devices being surplused by the State University of New York at Albany University at Albany …

https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devices

Comptroller DiNapoli Releases School Audits

… office completed audits of the Burnt Hills-Ballston Lake Central School District , Ellenville Central School District , Lake Pleasant Central School District , Mount Pleasant Blythedale Union … office completed audits of the Burnt HillsBallston Lake Central School District Ellenville Central School District …

https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1

DiNapoli: MetroPlus Enrollment Reached a Record High Over the Course of the Pandemic

… To help members, MetroPlus needs to actively engage with its partners in the city and the state to ensure a …

https://www.osc.ny.gov/press/releases/2022/09/dinapoli-metroplus-enrollment-reached-record-high-over-course-pandemic

Comptroller DiNapoli Releases Municipal Audits

… Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0

Medicaid Program – Inappropriate Payments Related to Procedure Modifiers

… by the provider. This is commonly known as the global surgery period. All routine services related to the surgery, … for E/M services billed without a modifier code on the same day a surgical procedure was performed. The payments were …

https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiers

City of Glen Cove – Budget Review (B7-16-12)

… the significant revenue and expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt … the deficit obligations are outstanding. Key Findings City officials are projecting operating surpluses for the …

https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12

Buffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs and revenues reported by Buffalo Hearing & Speech … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered …

https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manual

Additional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits

… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick … Qualify for vesting. For example, if you have four years and ten months of service credit and you need five to be vested, your sick leave credit cannot … for PFRS Tier 3 members Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341j