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Opinion 95-21
… board "shall" call a public hearing ( id .). In either case, if the town board, after the public hearing, determines …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Opinion 91-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in such section, including bonds or notes of the State of New York. The bonds of LGAC are not listed in section 139(3). …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Westchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… CFR. Other Related Audits/Reports of Interest The Alcott School: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2013, eMedNY processed about 167 million claims resulting in payments to providers of about $26 billion. The claims are …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013State Agencies Bulletin No. 1587
… earned over their tax treaty limit are subject to Federal, State and Local (if applicable) taxes. Note : If the NRA is a resident of one of the five boroughs in New York City or the City of Yonkers, Local taxes are required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
Local government sales tax collections in New York state totaled
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Local Governments Should Improve Accessibility for New Yorkers
… should consider improving physical accessibility to their facilities for people with disabilities, according … offices in 20 cities, towns and a village found parking lots, building entrances, and bathrooms where accessibility … be fixed quickly with little cost. Municipalities around New York are committed to ensuring access to services and …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… 12, 2013. Background The Olcott Fire Company, Inc. is an all volunteer organization which provides fire protection to the Town of Newfane in Niagara County. The Company is governed by a 13-member … payments and review bank statements to ensure that all automatic payments are for appropriate Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Department of Transportation Bulletin No. DOT-20
… of the Laws of 2011 implementing agreements between the State of New York and the Civil Service Employees Association provides for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-20-call-out-response-payment-employees-engaged-winter-maintenanceDepartment of Transportation Bulletin No. DOT-25
… Services Unit Agreement between the State of New York and the Civil Service Employees Association (CSEA), employees … any part of which falls between the hours of 6:00 p.m. and 6:00 a.m. on a regularly scheduled basis, shall receive a … income, will be included in the employee’s taxable gross and are subject to all employment taxes and income taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-25-2014-shift-lump-sum-payment-winter-maintenance-seasonState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: State Education Department …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-356
… Affected Employees Employees in Bargaining Units T8, AJ and GA who are doctoral students represented by the Professional Staff Congress and enrolled as a matriculated doctoral student in a CUNY graduate program, and simultaneously employed in one of the following titles: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-healthCUNY Bulletin No. CU-310
… units listed, reside within the following Zip Codes, and receive a paycheck or direct deposit advice statement … units, value of the Prepaid Legal Service Benefit and the Earnings Code. Union Bargaining Units Value Earnings … direct deposit advice statement dated November 21, 2007, and for whom the benefit was not applied in October. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesYouth Facility Chargeback Rates to Localities (Follow-Up)
… of implementation of the seven recommendations included in our original report, Youth Facility Chargeback Rates to … OCFS had been collecting the appropriate reimbursements from localities. We found that OCFS calculates juvenile … collecting million of dollars in required reimbursements from localities. We also found that, as of August 2010, OCFS …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… with their State pay, and the Institute was not taking steps to ensure it was receiving fair compensation for use of … developed on its premises and/or by its employees. We made seven recommendations to OMH designed to strengthen … over these assets. Key Finding Institute officials have made some progress in addressing the issues identified in our …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followReal Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioCollection of Medicaid Accounts Receivable (Follow-Up)
… Purpose To determine the extent of implementation of the four … through February 18, 2010, we found the Department needed to act more effectively to collect about $37 million of …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followGermantown Central School District – Financial Management (2013M-230)
… through May 3, 2013. Background The Germantown Central School District is located in Columbia County. The District … that benefits District taxpayers. … Germantown Central School District Financial Management 2013M230 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… of an organization's charities registration status, or if you have questions regarding the statutory requirements for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizations2018 Annual Audit
… Purpose The objectives of our examination were to determine whether claims were appropriate and complied … the Board fully transitioned its claims payment process to the SFS. Key Findings Our office identified 7,500 errors … were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 processing errors …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-audit