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Opinion 2011-1
… and similar entities (individually, a "development corporation" or "corporation"). The issue arises in connection with questions … its employees to serve as the staff of a development corporation. Facts Each of the development corporations was …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Selected Wage Investigation Procedures
… Objective To determine if the Department of Labor (Department) is following its wage investigation … including conducting outreach to claimants about case status and recovered wages. Our audit covered the period April 1, 2016 … To determine if the Department of Labor is following its wage investigation procedures …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresCompliance With Executive Order 95 (Open Data)
… EO 95, issued March 11, 2013, established an Open Data Website (Open Data) for the collection and public dissemination of … those headed by individuals appointed by the Executive). Open Data should provide ongoing “one-stop” access to …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Unexpected Delays and Events
… To determine if the Long Island Rail Road has plans to address unexpected delays or events, including addressing the … Structure and various plans for addressing incidents. To address the needs of its passengers during an incident, the … To determine if the Long Island Rail Road has plans to address unexpected delays or events including addressing the …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsNew York Youth Jobs Program
… of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility requirements and are certified, and that the youth they hire are eligible for the Program. This audit also … Labor Law (Law) and known formerly as both the New York Youth Works Program and the Urban Youth Jobs Program, is …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programEquine Health and Safety
… rules and regulations designed to promote the health and safety of equines at New York State racetracks. The audit … is responsible for all aspects of equine health, safety, and welfare at State racetracks and advises the … Commission on equine medication policies, as well as the safety and condition of racetrack facilities and surfaces. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyCVS Health – Temporary Holding Account Rebate Revenue
… the State Department of Civil Service all commercial drug rebate revenue attributable to eligible prescription drug … with drug manufacturers for rebates and remit the rebate revenue to Civil Service. During the contract period, … used to process certain prescription drug claims, as “non-rebate-eligible.” As a result, CVS Health did not seek …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… Objective To determine if the Department of Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered by … To determine if the Department of Health overpaid health care providers Medicaid claims for …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareState Agencies Bulletin No. 2370
… bulletin is to provide processing instructions to agencies for entering the new Sign-on Bonus payments for eligible employees at DOCCS. Affected Employees: … in two separate $1,500.00 installments, has been approved for employees newly appointed to the title of Correction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2370-new-sign-bonus-eligible-employees-department-corrections-and-communityState Agencies Bulletin No. 2356
… Purpose: The purpose of this bulletin is to provide processing instructions to … 06) are affected. Background: Pursuant to all Memorandums of Agreement dated 07/09/2025 between DOCCS and the … for certain employees in a position designated as one of the above bargaining units. Effective Dates: The Referral …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2356-new-referral-bonus-eligible-employees-department-corrections-andCUNY Bulletin No. CU-792
… purpose of this bulletin is to provide agency instructions for processing the CUNY rate increases for Cement Masons, Maintenance Workers and Electrician Titles. Affected Employees: CUNY employees in the … purpose of this bulletin is to provide agency instructions for processing the CUNY rate increases for Cement Masons …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-792-cuny-retroactive-rate-increases-cement-masons-maintenanceEast Ramapo Central School District – Budget Review (B25-5-2)
… 89 of the Laws of 2016, as amended, the New York State (NYS) Department of Education (SED) is required to appoint up … fiscal and one academic. After voters approved a 1 percent tax levy increase in June 2024, multiple factors led SED to … settled. Our review of District records, as of January 31, 2025, indicates the District will not use the $19.2 million …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Wayne Central School District – Transportation Department Operations (2021M-160)
… officials have developed a process to routinely evaluate the overall efficiency and cost-effectiveness of the transportation department’s operations. Key Findings … officials have developed a process to routinely evaluate the overall efficiency and costeffectiveness of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mGananda Central School District – Procurement (2021M-86)
… policies, totaling $88,240. From 11 professional service providers totaling $2.21 million. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Liberty Central School District – Information Technology (2022M-73)
… data from unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, officials did not: Disable unnecessary network … services. Ensure the IT contingency plan was kept up to date. As a result, in the event of a cyberattack or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Norfolk Fire District – Board Oversight (2022M-109)
… whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and … 2018 through 2021 annual financial reports with the Office of the State Comptroller as required. As of the end of our audit period, these reports were between 72 …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Pleasantville Union Free School District – Claims Auditing (2022M-136)
… Pleasantville Union Free School District (District) Board of Education (Board) ensured that claims were adequately … Pleasantville Union Free School District District Board of Education Board ensured that claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136South Seneca Central School District – Online Banking (2021M-164)
… complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of … Determine whether the South Seneca Central School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164CUNY Bulletin No. CU-845
… purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 3.125% General Salary Increases for eligible IBT 237 employees. Affected Employees: Employees … criteria below on the effective date may be eligible for the General Salary Increase if they: Are in Department …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-845-cuny-2025-3125-general-salary-increases-internationalState Agencies Bulletin No. 2408
… Effective Date Check Date Administration 21 Lag 01/01/2026 01/28/2026 Institution 21 Lag 01/08/2026 02/05/2026 Eligibility … Overtime Eligibility – One Year Passed In Fiscal Year 2026-2027, OSC will automatically insert an end date on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2408-new-retention-bonus-eligible-employees-department-corrections-and