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Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… We found providers inappropriately claimed $2,675,045 in depreciation expenses, of which $2,220,807 was funded by … Recover from identified providers the $2,220,807 in depreciation expenses claimed that are not allowable. Make sure the $454,238 in non-funded depreciation expenses were/are not used to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesElection Form for 25 Year Retirement Plan Section 384 (PF5095)
To elect to contribute under Section 384 (if an employer has adopted it), which permits retirement after 25 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5095.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5095.pdfNew York’s Economy and Finances in the COVID-19 Era
… Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions … New Yorkers working in lower-paid sectors continue to suffer a disproportionate share of job losses statewide …
https://www.osc.ny.gov/reports/covid-19-september-30-2020Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… report – pdf] We also issued 10 individual reports to the following Villages: Almond , Cedarhurst , Copenhagen , … from fewer than 50 residents with a budget of $173,450 to almost 60,000 residents with a budget of $93.8 million. … essential services for their residents, who elect a board to plan, guide and manage operations, including the funding …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2State Comptroller DiNapoli Releases Municipal & School Audits
… (with board-authorized budgets totaling $20.8 million) to ensure that costs were kept within the authorized budget. … when paid. In addition, board members did not know what their claims audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1664.1
… or otherwise changed. To ensure that all actions taken in PayServ regarding union membership and union dues … to initiate, discontinue and modify the payroll deduction in PayServ for those unions that do not currently submit … consistent with payroll processing requirements. In most cases, the transaction will be processed in the next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-unionXII.5.I Prompt Payment Interest – XII. Expenditures
… and public benefit corporations state employees working in their public employment capacity third party payment … within 15 days of the receipt of an electronic invoice in the SFS. To qualify to receive payments within, or prompt … 15 days, a vendor must: - have a primary place of business in New York State, - have a significant business presence in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestNY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
… diversity, and companies that refuse to embed diversity in their search for new board directors. “Companies must root … long-term success at risk. Corporate America must join in the national reckoning over racial injustice and confront … more is needed.” Following the murder of George Floyd in 2020, and the public outcry over the killings of other …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusionSubway Recovery Tracker
… had a profound and disparate impact on subway ridership in New York City. Initially, the emergence of the virus in March and April 2020 corresponded with a steep and uniform drop in subway usage across all five boroughs. Citywide, April … The emergence of the virus in New York City in March and April 2020 corresponded with a …
https://www.osc.ny.gov/osdc/subway-recovery-trackerOpinion 94-25
… an active volunteer firefighter accumulates at least 50 points. Points must be granted for the performance of certain … is not a fire company. Therefore, it is our opinion that points may not granted pursuant to section 217(c)(v) for …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Selected Aspects of Supporting Small Businesses
… also examined whether SBS implemented the recommendations in the Small Business First Report. The audit covered the … and non-profit organizations across all five boroughs in retaining employees. Businesses with up to four employees that had a decline in revenue of at least 25% were eligible to receive a grant …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesStreet Construction-Related Permits
… City Department of Transportation (DOT) ensures that all street construction permittees have complied with the … roadway construction permits that cover activities such as street openings, sidewalk construction, and installation of canopies over sidewalks. Street opening permits are required for excavations or other …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsGreen and Growing: Employment Opportunities in New York's Sustainable Economy
In 2019, New York State enacted the Climate Leadership and Community Protection Act (CLCPA), the State’s latest and most ambitious endeavor to reduce the negative environmental and public health impacts of energy use.
https://www.osc.ny.gov/files/reports/pdf/green-jobs-in-new-york.pdfMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… whether Medicaid cost savings can be achieved by modifying the reimbursement methodology for Medicare Part C cost-sharing claims in accordance with federal requirements. The audit covered the period from July 1, 2016 through … whether Medicaid cost savings can be achieved by modifying the reimbursement methodology for Medicare Part C costsharing …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsCollateral Loan Broker's Registration Statement
Article 5, Section 53 of the General Business Law provides - After September First, Nineteen Hundred Sixty, no person, corporation, firm or association shall ca
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/collateral-loan-broker-registration-statement.pdfTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… were supported and for an appropriate purpose prior to payment. The Board also did not ensure the Highway … vehicle and equipment parts and solvents, reimbursements to officials and employees and payments to other vendors and … used. All five Board members said they were not aware of what they were approving but trusted the employees. The Board …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementVillage of Sinclairville – Water Operations (2014M-362)
… The purpose of our audit was to determine if the Village’s water system was operating effectively for the period June 1, … year, general fund appropriations totaled $399,464 and water fund appropriations totaled $80,788. Key Findings … officials did not periodically compare the amount of water produced with the amount billed and were unaware of the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… School officials approved disbursements without knowing what was purchased or whether the disbursements were for … certain grades on State exams but the cards were given to 19 teachers and support staff based on student grades. The … were not adequately segregated as she was able to make purchases, prepare checks, sign checks with a Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… Purpose To determine the extent of implementation of the four … in our initial audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followCUNY Bulletin No. CU-726
… not processed automatically. Affected Employees Employees in Bargaining Units CB, T8, TC, and GA who meet the … York State Education Law, yearly increments are to be paid in January and July for all eligible Professional Staff … will be sorted by agency code, then by employee name in alphabetical order. NHRP708 – Mass Increment Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-726-january-2022-city-university-new-york-cuny-increments