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HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HTA of New York, … York. HTA provides preschool special education services to children with disabilities between the ages of three and … financial information, including costs, that HTA reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualCost-Saving Ideas: Reviewing Your Revenue Collection Process
… payments for your local government. (Payments can include real property taxes and special assessments which are … are willing to reduce or waive their standard fees. Accept Online Payments Accepting payments through the municipal … through the website of the third-party vendor. The online option used by your local government must: comply with …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processThe Common Retirement Fund – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As the trustee of the Fund, New York State Comptroller Thomas P. DiNapoli is … The New York State Common Retirement Fund holds and invests …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… Purpose To determine whether the New York City Transit … (Transit). Transit operates the subways in the boroughs of Manhattan, Brooklyn, Queens, and the Bronx. Transit also … to cost $441.4 million. We visited 15 of the 23 projects' sites and did a more detailed review of one project: the …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsSelect Financial Management Practices
… grew from $503,430 in 2012 to over $1.7 million in 2013 (a 250 percent increase). In 2014, the balance decreased to $1 …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… of Health (Department) and whether the Department is appropriately applying the administrative costs in … 31, 2015. Background The New York State Medicaid program is a federal, state, and locally funded program that provides … for nearly 5.2 million Medicaid enrollees. The Department is responsible for setting the monthly managed care premium …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumFederal Funds To New York City: A Review of Categorical Grants
The federal administration has ordered freezes, pauses, and reviews of federal assistance funding to identify grant programs which are implicated by the President’s recent executive actions and could be subject to reduction or elimination.
https://www.osc.ny.gov/files/reports/pdf/report-1-2026.pdfChanges to Reporting Requirements – Understanding Your Responsibilities: Elected & Appointed Officials
… the changes to the regulation that affect the record of activities (ROA) process for elected and appointed … Officials Official did not need to attest to the accuracy of the ROA. Official must sign the ROA to attest to its … submit a new ROA if the previous ROA is not representative of their work hours. Governing Body Regulation did not …
https://www.osc.ny.gov/retirement/members/ea-officials/changes-reporting-requirementsOpinion 88-33
… may not be used to pay the cost of the improvements. This is in reply to your letter concerning the authority of a … The cost of constructing the necessary laterals is estimated to be $8,000. You state that the town does not … you indicate that the cost of operation and maintenance is raised on an ad valorem basis. However, under section …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Chapter 55 of the Laws of 2022
Chapter 55 of the Laws of 2022
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-55-of-the-laws-of-2022.pdfChapter 55 of the Laws of 2020
Chapter 55 of the Laws of 2020
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-55-of-the-laws-of-2020.pdfChapter 59 of the Laws of 2019
Chapter 59 of the Laws of 2019
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-59-of-the-laws-of-2019.pdfCourt Facilities Aid and Assistance Programs 2019-S-4
To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for only eligible expenses. The a
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s4-response_0.pdfBuffalo United Charter School - Financial Management (2018M-197)
Determine whether the Board ensured School funds are used in the most effective and economical manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-charter.pdfState Contracts by the Numbers
… View breakdown of State contracts by agencyauthority or type …
https://www.osc.ny.gov/state-agencies/contracts/by-the-numbersEligibility, the Benefit and Filing – Police and Fire Plan
… 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service … after July 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early retirement with a … you must retire by the first day of the month following your 70th birthday, even if you have not elected the special …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingSocial Media Use Policy
… The Office of the State Comptroller (OSC) manages multiple social media sites to keep New Yorkers informed about the work of the … and beliefs expressed by users on our social media sites are those of the users and do not necessarily reflect … and beliefs expressed by users on our social media sites are those of the users and do not necessarily reflect …
https://www.osc.ny.gov/help/social-media-use-policyDiNapoli Report Tracks MTA's Shifting Revenue Streams
… how the MTA pays for its day-to-day operations is crucial to improving its finances and the regional transit … source of operating revenue. Another large business tax is the franchise surcharge on certain corporations — … Economic data suggest the recovery of leisure consumption is stronger on weekends than weekdays, and transit ridership …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for the … on a county’s financial resources. For example, inmate hospital health care costs in the eight counties audited … about $1.4 million, or 50 percent, was for inpatient hospital services while $1.4 million, or 50 percent, was for …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Eligibility, the Benefit and Filing – New Career Plan
… the maximum pension portion of your retirement benefit is 75 percent of your FAS. The maximum pension payable to Tier 2, 3, 5 and 6 members is the benefit payable upon completion of 32 years of … your retirement will occur. The 15-day filing requirement is waived if you are over age 70 at retirement. 1 Updated …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filing