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West Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … York State Education Department (SED) regulations. Seven of the 12 recommended components of mental health that educators should know were not included …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… New York’s municipalities collected nearly $17 billion in sales tax revenue in 2019, representing 9.7 percent of all local … comprehensive report on local sales tax released today by State Comptroller DiNapoli. Every county and city in the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid … care needs. Following enactment of the Affordable Care Act in 2010, the State developed the New York State of Health … had adequate controls to ensure accurate enrollments in the Medicaid program and to determine whether improper …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Interest Metropolitan Transportation Authority - Long Island Rail Road: Overtime and Other Time and Attendance …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0Local Government Management Guide - Cash Management Technology
This guide is designed to give the reader an overview of electronic cash management technologies, as well as the internal controls needed to help detect fraud and ensure that all transactions are captured.
https://www.osc.ny.gov/files/local-government/publications/pdf/cash-management-technology.pdfShareholder Resolution on Compensation of Coca Cola CEOs
Shareholders request that Coca Cola consider salaries of all Company employees when setting target amounts for CEO compensation.
https://www.osc.ny.gov/files/press/pdf/coca-cola-company-compensation-resolution.pdfXII.6.A Paying Another State Agency – XII. Expenditures
… Interagency payment, Business Units must identify if the billing is from an SFS Online or a Legacy System Business Unit. The following processes are billing scenarios with explanations as to how Business Units … the SFS to create transactions between one another. The Billing Business Unit is the agency supplying the good or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyStreet Construction-Related Permits (2020-N-6)
To determine whether the New York City Department of Transportation (DOT) ensures that all street construction permittees have complied with the application requirements and permit conditions, including completing the project by the scheduled permit expiration date. We also determined whether DOT...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n6.pdfDiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… while the rest of the nation increased by 5.1%, according to a report released today by State Comptroller Thomas P. … peak. DiNapoli’s report found the long-term decline was due, in part, to population changes and a relatively lower … of those with advanced degrees nationwide worked from home due to COVID-19. However, New York’s labor force declined …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakRye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… Free School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school year by September 15, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… statewide participation in the application process and result in better distribution of funds. There were …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … Audit Summary District officials did not properly identify all potable water outlets for sampling or exemption as … officials did not have a sampling plan to identify all water outlets for sampling or exemption. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State … and pays medical and surgical claims submitted by health care providers on behalf of Empire Plan members. United … was for out-of-network services. Starting in 2007, the Office of the New York State Comptroller (OSC) conducted a …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programState Agencies Bulletin No. 1650
… and Did not have a withholding recommendation approved by the Division of the Budget. *Continuous service, as used … a partial, the transaction will be entered or updated by OSC based on information received from the Division of the … subject to employment taxes and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1650-april-2018-management-and-confidential-mc-longevity-lump-sum-llsState Agencies Bulletin No. 1737
… Purpose To inform agencies of OSC’s automatic processing of the April … remained Active, Leave With Pay, or Leave of Absence due to a Workers’ Compensation Leave or Military Leave during … on 03/31/2019 but become eligible on or before 03/31/2020 due to a demotion as explained above. Transactions should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1737-april-2019-management-and-confidential-mc-longevity-lump-sum-llsMedicaid Program - Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (2017-S-85) 90-Day Response
To determine whether Medicaid made overpayments to hospitals that improperly billed All Patient Refined Diagnosis Related Groups inpatient claims ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s85-response.pdfMedicaid Program - Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (2017-S-85)
To determine whether Medicaid made overpayments to hospitals that improperly billed All Patient Refined Diagnosis Related Groups inpatient claims ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s85.pdfAverage Salaries in New York City - 2012
Chart showing average salaries in New York city securities industry vs. all other private sector industries from 1981 - 2011.
https://www.osc.ny.gov/files/reports/osdc/pdf/wall-street-average-salary-2012.pdfAverage Salaries in New York City - 2013
Chart showing average salaries in New York city securities industry vs. all other private sector industries from 1981 - 2012.
https://www.osc.ny.gov/files/reports/osdc/pdf/wall-street-average-salary-2013.pdfGuide for Submitting Annual Reports and Contract Transactions
All State authorities are required to submit certain contracts and contract amendments for prior review and approval, or filing.
https://www.osc.ny.gov/files/public-authorities/pdf/annual-reporting-guide.pdf