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Overview – Membership and Enrollment
… a lifetime defined pension benefit . New members will lock in the benefits of Tier 6. Other advantages of …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Office of Addiction Services and Supports (OASAS): Oversight of Drug Disposal (2018-S-64) Overall, OASAS addiction … the regulatory requirements for collecting and disposing of unneeded drugs. However, there are improvement …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… , Clarence Central School District , Franklin Square Union Free School District , Greater Amsterdam School District , Greenburgh-Graham Union Free School District , Locust Valley Central School District , Malverne Union Free School District , Putnam Valley Union Free School …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… is initiated, the boards of the affected towns must hold a joint public hearing within 20 to 40 days after the notice is … and the current justice court structure continues. Joint Resolution If each of the town boards approves the resolution or petition, the boards must prepare a joint resolution that: Abolishes the office of one justice in …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsOpinion 88-22
… program established under the act and administered by the New York State Department of Environmental Conservation …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 90-50
… perform for and at the expense of such municipality, any work of construction or reconstruction, including the removal … approve such a request of a municipality, he shall make an estimate of the cost of the work which he is requested by … for the purposes of this subdivision, a sum equal to such estimate and subject to the draft or requisition of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 89-3
… made through the New York State Office of General Services does not apply to a purchase from the State contract vendor …
https://www.osc.ny.gov/legal-opinions/opinion-89-3X.6 Overview – X. Guide to Vendor/Customer Management
… advance accounts and depositing funds to a sole custody account. These Vendor IDs may only be used by the agency … may only be initiated by OSC as part of the advance account/sole custody process. Use a Regular Voucher when … a check. These types of payments are deposited into a bank account other than the General Checking account. The creation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewState Comptroller DiNapoli Releases School Audits
… and effectively." Bath Central School District – Online Banking (Steuben County) Officials lacked adequate bank agreements for online banking transactions. The board did not adopt an online banking policy and officials did not adequately …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Dwelling Property Inspections , Orleans County Soil and Water Conservation District and the City of Yonkers . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … Multiple Dwelling Property Inspections Orleans County Soil and Water Conservation District and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsImproper Episodic Payments to Home Health Providers (Follow-Up)
… in our initial audit report, Improper Episodic Payments to Home Health Providers (Report 2016-S-4 ). Background The … new Episodic Payment System (EPS) to reimburse Certified Home Health Agencies (CHHA) for health care services provided … Department of Health: Improper Episodic Payments to Home Health Providers ( 2016-S-4 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followAbout Statement No. 68 – Governmental Accounting Standards Board
… Statement No. 68, Accounting and Financial Reporting for Pensions : Requires employers participating in state and … statements along with an associated pension expense. If you prepare financial statements in accordance with Generally … liability, pension expense, deferred inflows/outflows and other related disclosures. Calculations are based on current …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Churchville-Chili Central School District – Procurement (2025M-18)
… procurements related to capital improvement projects (CIP) in accordance with statutory requirements and District … Generally, school district purchases should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Selected Aspects of the Migrant Education Program
… economically disadvantaged students. The Department did not complete in a timely manner all federally required …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programCriminal History Background Checks of Unlicensed Health Care Employees
… Purpose To determine if the Department of Health (Department) effectively oversees and monitors efforts by Nursing Homes, Adult Care Facilities (ACF), and Home Health Care (HHC) providers to adequately safeguard patients … To determine if the Department of Health effectively oversees and monitors efforts by Nursing …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesMedicaid Program – Medicaid Drug Rebate Program Under Managed Care
… Purpose To determine whether the Department of Health (Department) has taken appropriate steps to … Medicaid prescription costs. Since January 1991, the State of New York has been able to recover a portion of Medicaid prescription drug costs by requesting rebates …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careComptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Bolivar Circleville Fire District Town of Clarendon Cohoes Housing Authority Town of Covington and the Gardiner Fire District
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsMonitoring Town Asphalt Road Projects (2012MS-7)
… of a total of 26 asphalt projects in the 10 towns did not identify any material price or quantity exceptions. While …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Accounts Payable Advisory No. 29
… Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process Guidance : Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… teacher William Fisher was charged with falsifying his time sheets to steal more than $4,000 from his employer, the Center for Instruction Technology and … opportunities, but instead falsified timesheets to line his own pockets,” DiNapoli said. “Thanks to my partnership …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-boces