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City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately … were generated from standard computer forms and printed on multi-use paper with numbers that were handwritten. …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102State Agencies Bulletin No. 2204.1
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… former chief financial officer of the Metropolitan Council on Jewish Poverty (Met Council). Friedman pleaded guilty to … $9 million from the taxpayer-funded nonprofit organization in a 20-year grand larceny and kickback scheme. Friedman … Rapfogel and Joseph Ross, previously pleaded guilty in the case. Further information on the case is available …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackMedicaid – Federal Funding and New York
… state with a 90 percent FMAP for these individuals. In SFY 2025, federal Medicaid spending totaled $69.2 billion out of … amounts are estimates; all other years are actual. Source: NYS Division of the Budget New York Medicaid Enrollment, … for the duration of the public health emergency. Source: NYS Department of Health Medicaid Enrollment by County … …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidOversight of Horizon and Crossroads Juvenile Centers
… To determine whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and provide …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersNiagara County – County Bridge Maintenance (S9-13-2)
… The County’s budgeted expenditures totaled $335 million in 2012. The County Department of Public Works (DPW) is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Selected Financial Management and Administrative Practices
… of the Nassau County Public Administrator (NCPA) operates in compliance with governing statutes and guidelines. Our … Act establishes a Court-appointed Public Administrator in 11 counties in the State, including Nassau County. Public … accounts are funded by a fee set by the Surrogate’s Court on the closing value of each administered estate. As of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesDiNapoli and Diaz Help Bronx Residents Claim $245 Million in Lost Money
… President Ruben Diaz Jr. will help raise awareness about unclaimed funds across the borough. It’s your money, come and get it. … Bronx residents to make the effort to track down their unclaimed money from the more than $244 million in unclaimed …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-and-diaz-help-bronx-residents-claim-245-million-lost-moneyOpinion 93-12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Appropriations and … of the board of education who accompanies the board member in attending a conference, even if board member has provided …
https://www.osc.ny.gov/legal-opinions/opinion-93-12DiNapoli Announces State Contract and Payment Actions for May 2017
… nearly 2.3 million payments worth more than $12 billion in May. His office also rejected 219 contracts and related … Comptroller's office averaged 10 days for contract reviews in May and two days to audit payments. DiNapoli releases this … types of contracts and payments by the state. This builds on his commitment to added transparency via his Open Book New …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-announces-state-contract-and-payment-actions-may-2017DiNapoli Announces State Contract & Payment Actions for July 2014
… 11 to 13 days for contract reviews and two days to audit payments. DiNapoli releases this monthly notice to …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014Local Sales Tax Collections Up 3.6 Percent in the Third Quarter of 2023
Analysis of local government sales tax collections in New York State for the third quarter of 2023.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-sales-tax-third-quarter.pdfLocal Sales Tax Collections Up 3.2 Percent in the First Quarter of 2025
All of the state’s 10 regions saw year-over-year growth in first quarter collections.
https://www.osc.ny.gov/files/local-government/publications/pdf/2025-sales-tax-first-quarter.pdfJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… (District) officials ensured students received services in accordance with their individualized education programs … Officials did not always ensure students received services in accordance with their IEPs and did not ensure that all … corrective action. Appendix C includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andOpinion 88-45
… types of obligations a municipality is authorized to issue for any object or purpose. It further directs that the … finance all or part of the cost of any object or purpose for which serial or sinking fund bonds may be issued. That … to the date of the adoption of the annual budget for the next succeeding fiscal year. Finally, section 28.00 …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Approved State Contracts and Payments
… Comptroller approved 1,575 contracts for state agencies and public authorities valued at $1.6 billion and approved … $4.5 million with Service Education, Inc. for case management system software. Office of Homeland Security … Essex County for used concrete deck panels from the Tappan Zee Bridge reconstruction in Rockland and Westchester …
https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-paymentsSUNY Bulletin No. SU-311
… Employees Employees designated Management or Confidential in SUNY - BU13, who meet the eligibility criteria and are … increases for all eligible M/C members who are included in Bargaining Unit 13. Payment of the increases are at the … ANN, BIW, HRY, FEE Payroll Status Active or Leave With Pay on 6/30/2020, on the effective date of 7/1/2020 and the pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-311-july-2020-state-university-new-york-sunyOpinion 90-55
… a police officer injured in the line of duty his or her full salary or wages pursuant to General Municipal Law, … connection with an injured paid firefighter receiving his full salary pursuant to General Municipal Law, §207-a. … rank of lieutenant was entitled to continue to receive his full salary as lieutenant, even after the municipality …
https://www.osc.ny.gov/legal-opinions/opinion-90-55State Agencies Bulletin No. 1591
… is not considered salary for the purposes of computing retirement benefits. Employee’s Paycheck/Advice Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1145
… Purpose To inform agencies of new earnings codes and procedures for processing the … rate less than $7.36. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division … Stipend ASL Adjust Supp Location Comp BSA Back Salary Award ES1 Extra Service Hourly ES2 Extra Service Amount EXT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1145-2012-2013-deficit-reduction-plan-employees-agency-police-services-unit