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New York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. For purposes of this report, these programs are collectively referred to … ended June 30, 2014, NYCCD reported approximately $24.5 million in reimbursable costs for the audited cost-based …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualDiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… has not done enough to prevent automotive repair shops and inspection stations from operating without valid … that New York's repair shops are legitimately registered and working harder to investigate and resolve consumer complaints in a timely manner." Valid …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsOpinion 95-31
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … pursuant to General Municipal Law, §207-m. This is in response to your letter concerning the starting salary of … law or administrative code to the contrary, and except in police departments which employ five hundred seventy-five …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Oversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community … Supervision (Department) has established adequate controls to effectively monitor and ensure accountability over … Fuelmaster information. About the Program The Department is responsible for the confinement and rehabilitation of …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesDue Diligence for Companies Holding Abandoned Funds
… about deducting mailing costs First class mailing costs can’t be deducted as a service charge. You may deduct the … for a certified mailing, charge the cost only once. You can’t make a bulk deduction against the final remittance. … further due diligence. Certain types of electronic contact can be used to satisfy the written communication requirements …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsHealth, Safety, and Accessibility in District 75 Schools
… Objective To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and … Education Department, Regulations of the Chancellor of the NYC Department of Education, and the NYC Health Code govern these requirements. Several DOE …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsVirtual Currency Licensing
… 2018 through July 2023. About the Program DFS is New York State’s financial services regulator, and its Superintendent … responsible for ensuring the safety and soundness of the State’s financial services industry and promoting the … within financial institutions licensed to operate in the State. DFS supervises and regulates the activities of nearly …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingCUNY Bulletin No. CU-771
… U3, U6 who also reside in one of the following zip codes: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, … wages, for tax withholding purposes, and reflected on the 2023 Form W-2 (Wage and Tax Statement). Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-771-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-660
… 19 ZPL IC 20 Inactive employees who incur a current year Social Security and/or Medicare tax deficiency as a result of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-660-prepaid-legal-service-benefit-cuny-employeesDivision of Housing and Community Renewal Bulletin No. DH-137
… for processing the 2024 RRSU Over40 Comp Time II Cash Out. Affected Employees: Employees in the Rent Regulations … letter contained in the 2021-2023 Agreement between the State of New York and the Rent Regulation Services Unit … These monies are taxable income subject to all employment taxes and income taxes, will be included in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-137-2024-rrsu-over40-comp-time-ii-cash-outSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… and Community Renewal (DHCR) and by the New York City (NYC) Department of Housing Preservation and Development. …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followOversight of Water Supply Emergency Plans (Follow-Up)
… as of February 2025, of the five recommendations included in our initial audit report, Oversight of Water Supply … New Yorkers receive water from public water supply systems in New York State. The State Public Health Law (Law) requires … Plan (ERP) and a Vulnerability Analysis Assessment (VA). In the VA, Water Systems identify any vulnerabilities that …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followMoravia Central School District – Lead Testing and Reporting (S9-25-2)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Compliance With Payment Card Industry Standards (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Compliance With Payment Card Industry Standards Report 2017S11
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/compliance-payment-card-industry-standards-followDepartment of Transportation Bulletin No. DOT-33
… provide agency instructions for processing the 2018 Shift Lump Sum Payment Affected Employees Employees in the CSEA … 2016-2021 Operational Services Unit Agreement between the State of New York and the Civil Service Employees Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-33-2018-shift-lump-sum-payment-winter-maintenance-seasonAudits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant milestones of an audit. More detailed information can be found in: …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processCUNY Bulletin No. CU-566
… regarding Taxes should be directed to the Tax and Compliance mailbox. … To provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-566-cuny-rate-increases-high-pressure-plant-tenderRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… Preschool Integrated Special Class services to 56 children with learning disabilities from ten school districts in … be eligible for reimbursement, reported costs must comply with the guidelines in the Manual. For the fiscal year ended … preschool special education programs that did not comply with the Manual’s requirements for reimbursement. The …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualUnnecessary Medicaid Payments for Children at Voluntary Agencies (Follow-Up)
… Purpose To determine the extent of implementation of the five … (Department) had adequate policies and procedures in place to ensure proper Medicaid payments for foster care children … establishes a “Daily Child Care Rate” (Daily Rate), which is the basis for Medicaid funding that the Department …
https://www.osc.ny.gov/state-agencies/audits/2014/10/23/unnecessary-medicaid-payments-children-voluntary-agencies-follow