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VI.3.A Overview – VI. Budgets
… for the movement of authority must be specifically stated in the budget bill language or some other State statute. … 1, 2015, all appropriations will be 100% segregated. In some instances, a portion of the budgeted appropriation amount will be set aside in a reserve segregation where no spending can occur. During …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Purpose of Audit The purpose of our audit was to evaluate the City’s management of Police … work schedules and pay rates and Fire Department work hours and time and attendance records for the period January … City of Lackawanna Police and Fire Department Work Hours 2014M298 …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Middle School construction project and of the management company which assists with the School’s academic and … the authorized cost by $2.6 million. The management company pays most of the School’s bills, and School officials … Capital Project and Board Oversight of the Management Company 2015M7 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible. New York’s 529 College Savings Program, an investment tool designed to help parents save for college, ranks among the best in the …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… to Offer Home Repairs to the Elderly (RESTORE) program in accordance with program goals and requirements. The audit covered awards in funding years 2017-19. About the Program HCR consists of … prescribed time frames to better support senior homeowners in need of assistance. Specifically, we found: Inaccurate …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsOut-of-State Orders – Divorce and Your Benefits
… NYSLRS requires the registration of out-of-state Orders with a New York court prior to submission. In lieu of … an out of state DRO must be registered in a New York court with jurisdiction over NYSLRS. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/out-state-ordersStay Informed – Police and Fire Plan
Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375b and 375c How to Stay Informed
https://www.osc.ny.gov/retirement/publications/1512/stay-informedX.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… payment vendor IDs. The use of a single payment vendor ID is limited to programs with a singular purpose, where … business relationship with the payee – i.e., the payee is receiving payment one time or for a very short duration. … applicable). The agency collecting the payee information is responsible for ensuring compliance with all applicable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsBest Practices – Information Technology Contingency Planning
… immediate attention. For example, if the payroll process is identified as a critical function, the plan should include … the plan to all responsible parties and ensure that it is periodically tested and updated as needed. The plan should … and procedures to ensure that all critical information is routinely backed up so that it is available in the event …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesEnforcement of Commission Orders and Other Agreements
… to ensure affordable, safe, secure, and reliable access to electric, gas, steam,telecommunications, and water services … authority to pursue civil penalties against gas and electric utilities. The Department’s responsibilities include … practices. Additionally, the Department monitors major electric and gas utilities’ performance related to benchmarks …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsMental Health Education, Supports, and Services in Schools
… City Department of Education (DOE) is providing mental health instruction to students as required by law. In … to which DOE proactively ensures schools have the mental health supports and services they need, including mental health awareness training for school staff. Our audit covered …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsDiNapoli Releases Report on Tax Check-Off Donations
… in the 2019-20 state fiscal year (SFY), according to a report released today by State Comptroller Thomas P. DiNapoli. A report issued by DiNapoli’s office in 2014 found that large … in the 201920 state fiscal year according to a report released today by Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsCUNY Bulletin No. CU-329
… students who receive scholarships Background A scholarship is an amount given to an individual for study, training or … payment of a qualified scholarship to a nonresident alien is not reportable and is not subject to Federal income tax withholding. A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… current and accessible, residents are able to see how their tax dollars are being spent, and they are given the … given the opportunity to provide feedback to officials on how tax dollars are spent A villages transparency in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Reducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up)
… Purpose To determine the implementation status of the five recommendations made in our initial audit … Medicaid Costs for Recipients With End Stage Renal Disease (Report 2015-S-14 ). Background We issued our initial … costs of recipients diagnosed with end stage renal disease (ESRD) who were eligible for, but not enrolled in …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-followDiNapoli: Bullying and Drug-Related Incidents in Schools on the Rise
… found bullying and drug-related incidents statewide are on the rise, even exceeding pre-pandemic highs, while the rates for the number of serious violent and disruptive incidents … found bullying + drugrelated incidents statewide are on the rise even exceeding prepandemic highs while the rates for …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-bullying-and-drug-related-incidents-schools-riseDiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… improperly paid $16.2 million in Medicaid claims during a six-month period that started in October 2023, according to … $11.8 million, went to pay 27,480 Medicaid managed care premiums for recipients who were ineligible for managed … was paid for inpatient, pharmacy, referred ambulatory, and clinic claims that did not comply with Medicaid policies. …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)
… Of the initial report’s four audit recommendations, two were implemented and two were partially implemented. Key Recommendation DOH …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-andState Agencies Bulletin No. 708
… implications. Note : A bulletin will also be issued in the near future to inform agencies of OSC’s automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/708-public-employees-federation-pef-and-rent-regulation-services-unit-rrsuState Comptroller DiNapoli Releases School Audits
… District and the Williamsville Central School District . “In an era of limited resources and increased accountability, … budget process to help ensure fund balance is maintained in accordance with statutory requirements and reserves … an average of almost $2.2 million as a financing source in the district’s annual budgets. However, because the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits