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State Agencies Bulletin No. 163
… Current, Check dated 6/15/00 Time Entry Transactions Online Time Entry transactions for each pay period must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/163-paysr-processing-scheduleEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are three to four years of age. For purposes of this report, these programs are collectively referred to … Among the ineligible costs identified were: $116,508 in retirement plan payments for certain ERCDC employees that …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualOpinion 96-4
… This opinion represents the views of the Office of the State Comptroller at the time … a thirty year period for general village purposes. This is in reply to your request for our opinion concerning the … however, that a municipality may not do indirectly what it cannot do directly (see, e.g., Commco v Amelkin , 62 …
https://www.osc.ny.gov/legal-opinions/opinion-96-4DiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… have been awarded nearly $2 billion in grants to date. New York state agencies and authorities have been … more than $1.3 billion from IRA programs for a range of specific greenhouse gas reducing activities and funds to … support incentive programs; however, only a small amount of this funding has been received. Since the programs these …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersOversight and Monitoring of the Universal Pre-Kindergarten Program
… (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our audit scope covered … Commissioner of Education (Regulations) require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, health, and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… manufacturers to pay rebates to state Medicaid programs for prescription drugs dispensed to Medicaid recipients. To …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our … If a NYBEAS disenrollment is entered after the date the change in eligibility takes effect, it is considered a … to provide information on any actions that are planned to address the unresolved issues discussed in this follow-up. … …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andDiNapoli: Local Sales Tax Collections Up 2.2% in Second Quarter
… $5.83 billion in the second calendar quarter (April-June) of 2024, an increase of 2.2%, or $127 million, compared to the same quarter last … by Mt. Vernon (-14.1%), and Oneida (-2.9%). Year to date, statewide local sales tax collections are up 1.9%, or …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-local-sales-tax-collections-22-second-quarterOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… there is a high level of transparency and accountability in the spending of its funds on these projects. Key Findings In certain instances, the LIRR did not efficiently manage its … auditors by stating that an employee was working when, in fact, he was not at work. We identified three employees …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsOpinion 90-3
… (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method of computing full … the allocation of county sales tax revenue to cities and towns required by Tax Law, §1262(d) should be made on the … exempt from county taxation pursuant to sections 458, 460 and 464 of the Real Property Tax Law and such other sections …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 93-27
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … When a town and the villages within the town all elect to receive their shares of county sales tax in cash, the town … a local law to provide that its cash share be so used. You have asked us to advise you as to whether the Town of …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Local Government Financial Data Release Dates
… Annual financial data tables for each class of local government are made available according to this schedule: Class of Local Government Release of Annual Financial Data (year … a quarterly basis for 5 years after the original release date. Data for individual local governments and school …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesOperational Advisory No. 9
… DESCRIPTION DATE OF ESCHEATMENT A State Payments Including Vendor & Employee Expense and Payroll Direct Deposit Returns …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentYouth Facility Chargeback Rates to Localities (Follow-Up)
… Purpose To determine the extent of implementation of the seven recommendations included in our original report, … be calculated and all the costs that should be included when performing the calculation. Hard copies of the user …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… Thomas P. DiNapoli today recommended improvement of oversight of the Long Island Power Authority (LIPA) after a report by … Service Enterprise Group (PSEG). As a result, ratepayers do not benefit from regulatory oversight, access to …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityDiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… As policymakers consider possible expansion of revenue streams from gaming, New York State Comptroller … and problem gambling. “The lottery generates billions of dollars each year for New York,” DiNapoli said. “While … up to seven commercial casinos. Four have opened to date. Since opening, and before closures caused by the …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingOysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four … unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217CUNY Bulletin No. CU-147
… increase. Affected Employees Employees in bargaining units SL, TS and TT Effective Date Checks dated 07/25/2002 OSC … Comptroller. TITLE BARGAINING UNIT AMOUNT Cement Mason SL $31.78 Maintenance Worker TS $21.26 Elevator Mechanic TT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-147-dues-and-agency-shop-fee-increase-city-employees-unionOversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsBuffalo City School District – Special Education and Grant Administration (2017M-73)
… Purpose of Audit The purpose of our audit was to review the … District was not rebilling school districts of residence when NYSED released updated NRT rates. The District does not … school districts of residence using reconciled NRT rates when they become available and consider rebilling school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration