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West Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Long Island Workforce Housing Act (2015-MR-4)
… local governments ensured that they complied with the Long Island Workforce Housing Act for the period January 1, … Background The New York State Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the … Long Island Workforce Housing Act 2015MR4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… satisfaction that Credit Recovery Programs (CRPs) aligned with the Learning Standards. However, the … areas. Key Recommendations Ensure that all CRP courses are aligned with the Learning Standards to ensure adequacy of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolWhat Not to Report – Legacy Reporting
… PFRS (15 percent of regular salary) members Overtime which is paid by private, non-governmental entities Payments made … 125 of the Internal Revenue Code: “…by an employee who is a participant in the New York State and Local Employees’ … thereto, any salary reduction elected by an employee who is a participant in the New York State and Local Police and …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportDiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… will be held accountable.” Gina Bradshaw, 50, of Maybrook, NY, worked as an office manager for multiple doctors in … certified the providers’ names and information, as well as signing her own name claiming the services were performed. … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planState Agencies Bulletin No. 2229
… of this bulletin is to inform agencies of the Fiscal Year 20242025 Increase to Seasonal Location Pay and Seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalChild Protective Services (2013-MS-5)
… actions taken by the county’s Child Protective Services (CPS) units were sufficient to reduce child abuse and neglect … that are administered by counties. Each county has its own CPS unit that is required to investigate child abuse and … higher than the national standard and required each county CPS unit to develop and implement a Program Improvement Plan …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5XII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… Business Units must use the Invoice Lines section of the voucher in the Statewide Financial System (SFS) to record as … purchase order and/or receiving information into the voucher’s invoice lines (see Section 5.E – Processing … the Office of the State Comptroller needs to audit the voucher and may eliminate the need for Business Units to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsMedicaid Program – Maximizing Drug Rebates for Health and Recovery Plans
… of Health took appropriate steps to collect all available drug rebates for Health and Recovery Plans. The audit covered the period … 2017. Background In 1990, Congress created the Medicaid Drug Rebate Program to reduce state and federal expenditures … of Health took appropriate steps to collect all available drug rebates for Health and Recovery Plans …
https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plansEarnings Limits
… FAE calculation. Earnings Period Earnings Limit April 1, 2026 – March 31, 2027 $360,000 April 1, 2025 – March 31, 2026 $350,000 April … When the Governor's salary increases at the beginning of a calendar year, the earnings limit is prorated. For reference, …
https://www.osc.ny.gov/retirement/members/earnings-limitsState Contract and Payment Actions in March
… Office of the State Comptroller approved 1,458 contracts for state agencies and public authorities valued at $19.5 … of the Budget $2 million with Hawkins Delafield & Wood LLP for disclosure and public finance counsel services. $1.5 million with Harris Beach PLLC for disclosure and public finance counsel services. …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-marchXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… and then liquidate against the purchase order through the voucher process. As a result, correcting payments made … Preparation: In the event that a Business Unit issues a payment against the wrong purchase order, and the funds in … a credit memo voucher in the amount of the original payment referencing the incorrect purchase order number and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderComptroller DiNapoli: Positive Financial Indicators in Middletown
… and positive budget trends have created a healthy outlook for the city of Middletown, according to a report … and positive budget trends have created a healthy outlook for the city of Middletown according to a report …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownApproved State Contracts and Payments
… $4 million for a park-wide sanitary sewer system at Hamlin Beach State Park, Monroe County, including $3.8 million to … Higher Education Services Corporation $20 million to the Central New York Community Foundation for the New York State …
https://www.osc.ny.gov/press/releases/2017/10/approved-state-contracts-and-paymentsVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… New York State accounts for the receipt and disposition of all state resources in the Statewide … sale of property, etc. be deposited to the State Treasury and accounted for in a joint custody fund to be paid pursuant … account (see GFO Chapter XIV Section 4.B Establish and Close Agency Bank Accounts) or remitted directly to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewPlacement Agent Ban
… bans the use of placement agents, paid intermediaries and registered lobbyists in obtaining investments with the Common … bans the use of placement agents paid intermediaries and registered lobbyists in obtaining investments with the CRF …
https://www.osc.ny.gov/legislation/placement-agent-banBest Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their chances of quickly recovering from … plan is the organization’s recovery strategy. It can include, among other items deemed necessary by the … There are several steps entities can take to improve their chances of quickly recovering from …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesLease Classification Changes as Required by GASB Statement No. 87
This bulletin explains the GASB’s new definition of a lease (including outlining the types of leases that are excluded by this new standard) and an explanation of what a lease term is per Statement 87.
https://www.osc.ny.gov/files/local-government/publications/pdf/lease-classification-changes-required-by-gasb-statement-87.pdfTermination Request - Employer Contribution Stabilization Program or Alternate Program
The termination request form is used to terminate participation in the Contribution Stabilization Program (Chapter 57, Laws of 2010), or the Alternate Program (Chapter 57, Laws of 2013), for payment of retirement contributions.
https://www.osc.ny.gov/files/retirement/employers/pdf/csp-termination-request.pdfState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… also found additional unresolved problems: Expired medication present four years after a prior citation; Staff …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-finds