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Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… for with reserve funds and the Board has not developed a written reserve fund policy or documented its rationale for … Develop a written reserve fund policy indicating how much money will be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… operations as budgeted. The District did not establish a reserve plan which details the District’s intentions for funding reserves, determines how much should be accumulated and how and when the funds will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … with the property tax levy limit. … New York State Comptroller Thomas P DiNapoli today announced his office …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… services or sharing them with other districts, and saving money on energy costs. Given the District’s declining … pace. The District has accumulated an increasing amount of money in restricted fund balance, or reserves, and built up …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188United HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the Department of Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesState Agencies Bulletin No. 947
To ensure compliance with the IRS rules regarding Form W5 Earned Income Credit Advance Payment Certificate
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/947-agency-instructions-employees-who-claim-advance-earned-income-tax-creditState Agencies Bulletin No. 1915
… LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1915-april-2021-retroactive-parity-salary-increase-non-arbitration-eligibleOpinion 2000-7
… district) -- Maintenance Contracts (fire commissioner who is secretary/treasurer and stockholder of company performing … a county having a population of more the 200,000 who is an officer and owner of 33 1/3% of the stock of a … by resolution of the governing board or body by the affirmative vote of each member thereof except the interested …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Extended School Day Program
… the $634,544 in expenses SCO claimed for reimbursement from the Department during the period July 1, 2011 through …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programOpinion 88-39
… court and forfeited while town court retains jurisdiction) CRIMINAL PROCEDURE LAW, §§180.70, 540.10, 540.20; STATE FINANCE LAW, §99-a; TOWN LAW, §27(1); UNIFORM JUSTICE COURT ACT, §2021(1): Cash bail which is posted in a … is held by the town court, and is forfeited while the criminal action is still pending in the town court, is the …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Opinion 88-26
… Uses (financing construction of building by town for State Police use) NEW YORK CONSTITUTION, ART. VIII, §2; EXECUTIVE … the construction of a building for use by the State Police on land owned by the State so long as the town retains …
https://www.osc.ny.gov/legal-opinions/opinion-88-26CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-servicePreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… insurance programs. NYSHIP covers over 1.2 million active and retired State, local government and school district employees, and their dependents. In 2017, NYSHIP cost the State, other …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programOpinion 92-29
… St Comp No. 91-35, p 106; 1986 Opns St Comp No. 86-23, p 39; 1984 Opns St Comp No. 84-20, p 26). By its literal terms, …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Health, Safety, and Accessibility in District 75 Schools
… Act (ADA) compliant for students attending District 75 schools. The audit covered the period July 1, 2018 through … at its more than 1,800 elementary, middle, and high schools, including 202,000 students who receive special … education students were enrolled in District 75 facilities/schools. District 75’s network of facilities includes 59 main …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsNew York State Artificial Intelligence Governance
… Objective To assess various New York State agencies’ progress in establishing an appropriate … growing and benefiting business, it is also giving rise to a host of unintended consequences. AI systems create unique … and non-existent training. Key Recommendations To ITS: Amend the Acceptable Use of Artificial Intelligence …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceSubmitting Your Payment – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-paymentSubmitting Payments for NYSLRS Members – Enhanced Reporting
… house (ACH) system. Rather than sending a check, using ACH is: Fast. It eliminates unnecessary handling by mailrooms, … form as soon as possible. NYSLRS will withdraw exactly what is owed from your account. If you underreport any … or payments on your report, we won’t debit more than what you’ve authorized. If you report and pay for more …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-membersDiNapoli: Audit Finds More Than $16 Million in Medicaid Cost Savings
New York states Medicaid system could have saved up to $136 million it spent on patients with severe kidney disease whose expenses could have been covered by the federal Medicare program according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-finds-more-16-million-medicaid-cost-savingsCUNY Bulletin No. CU-793
… LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-793-implementation-city-university-new-york-cuny-5-year-and-10