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Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up) (2017-F-3) 30-Day Response
To determine the implementation status of the six recommendations made in our initial audit report, Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Report 2013-S-17).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f3-response.pdfElection Form for Coverage Under Article 22 (Tier 5) in Accordance with Chapter 263 of the Laws of 2016 (RS5536)
To elect coverage under Article 22 (Tier 5), PFRS Tier 3 members use form RS5536.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5536.pdfImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care (Follow-Up) (2026-F-1)
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care (Report 2023-S-23).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-26f1.pdfTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfImpact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdfChittenango Central School District – Audit Follow-Up (2023M-155-F)
The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/chittenango-central-school-district-2023-155-f.pdfDiNapoli: Local Sales Tax Collections Jump for Third Year
… Thomas P. DiNapoli. Collections across the state of $17.5 billion grew by $872 million, or 5.3 percent. “Local … annual growth rate in sales tax collections in each of the last three years, with the exception of the Finger Lakes (which slowed from 4.9 percent in 2017 to …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearSecurities Coordinating Committee
… the issuing agency. Member organizations include: Battery Park City Authority (BPCA) Dormitory Authority of the State … Transportation Authority (MTA) which also represents the NYC Transit Authority (TA) and the Triborough Bridge and … activity of the Committee. They include: City of New York (NYC) Port Authority of New York and New Jersey (PANYNJ) NYC …
https://www.osc.ny.gov/debt/securities-coordinating-committeeOpinion 2006-2
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Procedural Requirements (procedures when increase in maximum amount to be expended is funded by private … WATER DISTRICTS -- Establishment (procedures when increase in maximum amount to be expended is funded by private …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 93-19
… This opinion represents the views of the Office of the State … or statutory amendments that bear on the issues discussed in the opinion. COURTS -- Surrogate's Court (fees for certificate of adoption or certified copies of orders of … This is in reply to your correspondence in which you …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Comptroller DiNapoli Releases State Audits
… Payments for Recipients with Multiple Identification Numbers and No Social Security Numbers (Follow-Up) (2014-F-1) An initial audit report, … were enrolled into Medicaid with multiple identification numbers. In a follow-up, auditors found DOH officials have … were enrolled into Medicaid with multiple identification numbers …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… employee’s payroll information in the SFS. OSC’s Bureau of Payroll Services issues periodic guidance to payroll officers on the establishment and maintenance of payment information. When employees are employed by … agencies or when an agency is reimbursing the expenses of an employee from a different agency, the submitting agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentShort Term Interest Pool (STIP) Increase
… Signed into law on November 20, 2015 as Chapter 455 of the Laws of 2015 – A.7509 (Farrell) / S.5299 (DeFrancisco) – Allows … the Comptroller is permitted to hold in indebtedness of certain agencies, corporations and bank or trust … the Comptroller is permitted to hold in indebtedness of certain agencies corporations and bank or trust companies …
https://www.osc.ny.gov/legislation/short-term-interest-pool-stip-increaseExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… of January 10, 2013, of the 57 recommendations included in our series of 15 audits conducted in 2008. These audits … could have occurred. Of 57 recommendations included in our original reports, 34 were fully implemented, 11 were … eight entities that met the 2010 goal included two that our initial audits had labeled as being "at-risk" of not …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationOversight of Direct Placement of Children
… and that children are placed in safe environments. Of 30 direct placement cases we sampled, 10 lacked evidence that … source information and CONNECTIONS data for 23 of the 30 cases we reviewed. Additionally, the field indicating why …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenLivonia Central School District – Conflict of Interest (2024M-89)
… August 5, 2017 through December 19, 2022. In addition, the former Superintendent’s outside employment created an appearance of impropriety. The former Superintendent resigned on July 15, 2022. The former Superintendent informed District administrators and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89State Agencies Bulletin No. 320
… who receive a supplemental wage for payment in the payroll system are subject to the supplemental tax … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/320-changes-new-york-city-resident-withholding-tables-and-new-york-cityState Agencies Bulletin No. 1799
… purpose of this bulletin is to inform agencies of changes in certain garnishment deduction amounts, or in some instances, garnishments no longer being taken for … the week exceeds 30 times the federal minimum hourly wage in effect. Disposable earnings are calculated on the single …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-stateAccounts Payable Advisory No. 63
… Subject: Selecting Category Codes in the Statewide Financial System (SFS) Reference: Guide to … Chapter XI-A, Section 1.B - Category Codes Guidance: In the SFS, the category code is used to identify the … Selecting Category Codes in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codes