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Wage Theft Investigations
… theft investigations on behalf of workers who file wage dispute claims against employers, and helps to collect unpaid …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… section defines dates required for various transactions in the Statewide Financial System (SFS). In SFS, transactions are recorded to open accounting periods (i.e., periods in which a transaction can be posted). The current accounting … section defines dates required for various transactions in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesCost-of-Living Adjustment
… COLA Increase The COLA for September 2025 through August 2026 is 1.2 percent. The percentage is applied up to the … a breakdown of credits and deductions and to see year-to-date totals throughout the year, you can view your pension … at the top right). Click View Pension Check link. Select date of the pension payment to view. (Return to Top) …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… their recommended vaccines and are protected from a number of diseases. The Centers for Disease Control and Prevention (CDC) is responsible for … care providers. The improper payments occurred because of control weaknesses in the MCOs’ claims processing systems. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesCost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures … are in place and working; performs an annual update on the risk assessment; tests and evaluates one or more areas of the district’s operations periodically; and prepares …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorAnthem Blue Cross – Coordination of Benefits With Medicare
… Objective To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with Medicare coverage. The audit … To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareOpinion 94-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to … Whether it is necessary for the members of a village volunteer fire department to form a notforprofit …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Oversight of the Early Intervention Program’s State Fiscal Agent
… Purpose To determine whether the Department of Health provided effective oversight of State … December 10, 2015. Background In New York State, the Department of Health (Department) is the lead agency responsible for the Early … To determine whether the Department of Health provided effective oversight of State …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentState Agencies Bulletin No. 1098
… personal use of employer-provided vehicles and chauffeur services for tax year 2011. Affected Employees Employees with … Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue … personal use of employer-provided vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1194
… personal use of employer-provided vehicles and chauffeur services for tax year 2012. Affected Employees Employees with … Personal use of employer provided vehicle and chauffeur services are fringe benefits. Per the Internal Revenue … personal use of employer-provided vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… Town and village courts play a vital role in the New York State Unified Court System, as these courts … explore consolidation of justice courts, when practicable. In these cases, towns and villages should consider … relevant issues. Consolidation Process for Justice Courts in Villages If a village has its own justice court, the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsDiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… Sandra Smith, for allegedly stealing over $450,000 in New York state pension and Social Security payments made to her deceased mother-in-law over a 16-year period. “The defendant callously took advantage of her mother-in-law’s death to profit at the expense of New York’s …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsConstitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsDiNapoli: State is Slow in Disbursing Some Federal Relief Funds for Housing
… is a deadline on using federal COVID-19 funds, delays in allocating it to specific housing projects or housing relief programs could result in funds being lost. “The state continues to navigate the … 2020 (CARES Act) with a HUD-HCR funding agreement through 2026. $120 million in HOME Investment Partnership Program …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-slow-disbursing-some-federal-relief-funds-housingOpinion 91-2
… This opinion represents the views of the Office of the State Comptroller at the time … Comptroller may request officials of an OTB corporation to fill out a form listing certain outside employment and business … Concerning the authority of the State Comptroller in performing an …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Vendor File Advisory No. 13
… the Office of the State Comptroller’s Disregarded Entity Registration Request Form and the Internal Revenue Service … Disregarded Entity Vendor Registration …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/13-disregarded-entity-vendor-registrationMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… managed care organizations (MCOs) made inappropriate payments to hospitals that failed to properly report correct patient discharge codes on inpatient claims. The audit … the end of their stay. These codes are important because payments may vary significantly depending on whether a …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesRFP#0008 – Audit of OSC Internal Controls
… Request for Proposals Issued June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking proposals from … public accounting firms to conduct an independent audit of existing internal controls at OSC as required by Article 45 of the Executive Law and to provide services as further …
https://www.osc.ny.gov/procurement/rfp0008Real Property Tax Cap - School Districts Guidance
… Nassau County were reduced in connection with corrections to the districts' assessments/tax rolls which exempted from … on the fifth line: PILOTs receivable FYE 6/30/2016. As we have previously advised local governments, when estimating … a good faith estimate of the amount the district expects to receive. To the extent that the amount receivable from …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceFillable form: AC 3357 Online Services Bureau of Contracts Applications Account Maintenance
Fillable form: AC 3357 Online Services Bureau of Contracts Applications Account Maintenance
https://www.osc.ny.gov/files/state-agencies/resources/pdf/agency-form-ac3357-fe.pdf