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Caledonia Joint Fire District – Audit Follow-Up (2024M-102-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Caledonia Joint Fire District’s (District) … plans or develop and adopt a written policy related to fund balance and reserves. The Board and District … three Board members did not know when these items needed to be replaced or their estimated replacement costs. Although …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-fSouth Butler Fire District – Audit Follow-Up (2020M-155-F)
… of Review The purpose of our review was to assess the South Butler Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report South … The purpose of our review was to assess the South Butler Fire Districts District progress as of November …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-fDirect Deposit Program
… With direct deposit, your pension payment is deposited directly into your … Not using direct deposit yet? Don’t wait to receive a check in the mail—direct deposit is fast, convenient and secure. … Sign up for the NYSLRS direct deposit program to receive your retirement benefits right in …
https://www.osc.ny.gov/retirement/retirees/direct-deposit-programOpinion 98 - 22
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … increasing that amount and you ask whether this must be done by local law or instead may be done by resolution. The Village Law contains no specific …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 95-6
… AND PENALTIES -- Disposition (fines and penalties imposed by town justice with respect to violations of traffic control … signals and speed limits in suburban town) -- Distribution by State Comptroller (fines and penalties for speeding … Comptroller (fines and penalties imposed and collected by a town justice with respect to violations of a suburban …
https://www.osc.ny.gov/legal-opinions/opinion-95-6DiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… Former Potsdam Justice Court clerk Mary Jo Guyette was sentenced today in a $117,120 embezzlement case uncovered in an audit and investigation by State Comptroller Thomas P. DiNapoli. … Former Potsdam Justice Court clerk Mary Jo Guyette was sentenced today in a $117120 …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionCalculating Days Worked – Enhanced Reporting
… School districts and BOCES have employees who may work 12 months or ten months a year. Full-time, 12-month employees should be … employees. Full-Time Ten-Month Employees Paid Over Ten Months In certain situations, ten-month employee salaries are …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedContract Advisory No. 6
… Subject: The Vendor ID associated to a contract record in the Statewide … original contract (sequence 0) is in the Open status. The Vendor ID cannot be changed once the transaction has been … discovers that a contract is associated with the incorrect Vendor ID. Use the attached chart: “ What To Do When An …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractState Agencies Bulletin No. 685
… Background A recent binding arbitration award was made in accordance with section 209 of the Civil Service Law with respect to certain employees in the Agency Law Enforcement Services Unit (BU 31). Because only certain employees in the Agency Law Enforcement Services Unit are eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/685-establishment-new-payroll-bargaining-unit-codes-non-arbitration-eligibleDiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… and there are no questions about citizenship or social security numbers. The deadline to file has been …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-formsDiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… are down $2.2 billion, or 12 percent, for the past 12 months (March 2020 – February 2021), compared to the same 12 … the decline last month was less steep than in January (5.9 percent) and December (8.4 percent), and the double-digit … February, ranging from 0.1 percent in the Mohawk Valley to 9.8 percent in the Finger Lakes. New York City’s collections …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsMedian Income
… Yorkers, Incomes Not Keeping Pace with Inflation According to the U.S. Census Bureau’s American Community Survey 5-year … income in every county in New York increased from 2019 to 2024. This period, however, has also been marked by high inflation of 23.1 percent, according to the U.S. Bureau of Labor Statistics. Adjusting for …
https://www.osc.ny.gov/reports/median-incomeIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… an intangible service such as banking services, repairs and maintenance, computer services, consultant services, … Services provided for improvements in communities Cooling – Refrigeration Services 55223 Cooling – … containers, first aid kits, barricades, clothing and gloves, etc. 56056 Acquisition – Scientific Equipment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2) 180-Day Response
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking. The audit covered the period from Ja
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2-response2.pdfIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2) 180-Day Response
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2-response1.pdfImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72)
To determine whether the Department of Health made improper payments for claims in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the Medicaid program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s72.pdfImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up) (2017-F-10) 30-Day Response
To determine the implementation status of four recommendations made in our initial audit report, Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Report 2015-S-9).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f10-response.pdfAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program (2018-D-2)
The New York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation's largest...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18d2.pdfMedicaid Program - Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (2015-S-9), 90-Day Response
To determine whether the Medicaid program made inappropriate capitation payments to Managed Long Term Care Partial Capitation plans for recipients who were no l
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s9-response.pdfMedicaid: Enrollment Growth, COVID-19 and the Future
Monthly enrollment in the Medicaid program has grown by about 5 percent per year since January 2007, and exceeded 7 million for the first time in February 2021.
https://www.osc.ny.gov/files/reports/pdf/medicaid-enrollment-growth-covid-19-and-the-future.pdf