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Planning for the Long Term: Capital Spending Reform in New York State, November 2010
Over the past ten years, New York has spent $63.2 billion to support its capital program.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-capital-spending-reform-2010.pdfImproper Medicaid Payments for Recipients in Hospice Care (Follow-Up) (2019-F-59) 30-day response
To determine the extent of implementation of the 11 recommendations made in our initial audit report, Improper Medicaid Payments for Recipients in Hospice Care (2017-S-76).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19f59-response.pdfMedicaid Program - Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (2017-S-66)
To determine if the Department of Health has taken sufficient steps to safeguard Medicaid recipients who are receiving opioids while also in a Treatment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s66.pdfCUNY Bulletin No. CU-463
… Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program Background The … Program. Employees receive an annual incentive payment in exchange for waiving their City health benefits when other … coverage on a semi-annual basis. The maximum payment amount is $500; the payment must be prorated for any period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-463-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-540
… Health Benefits Application and the MSC Enrollment/Change Form. An employee will receive $3,000 for waiving family …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-540-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-504
To provide agency instructions for processing the CUNY Health Benefits Buy Out Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-504-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-488
To provide agency instructions for processing the CUNY Health Benefits Buy Out Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-488-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-498
To provide agency instructions for processing the CUNY Health Benefits Buy Out Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-498-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-476
To provide agency instructions for processing the CUNY Health Benefits Buy Out Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-476-city-university-new-york-cuny-health-benefits-buy-outPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… accordance with applicable requirements. Our audit covered the period January 1, 2016 through August 31, 2017. … Key Findings HPD’s Rules are limited in scope and do not encourage Linden Plaza officials to make purchases at … with contracts for services not covered by the Rules (i.e., for contracts under $100,000, for renewals of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentDo Not Call Enforcement Efforts
… Purpose To determine if the Department of State (Department) is fully … the enforcement and collection provisions of New York’s Do Not Call Law. The audit covers the period January 1, 2014 to April 20, 2018. Background The New York State Do Not Call … To determine if the Department of State is fully implementing …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsDiNapoli: Tax Cap Set at 2% in 2024
… that allows municipalities to override the tax cap. Chart Allowable Tax Levy Growth Factors for Local Governments …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024State Comptroller DiNapoli Releases Municipal & School Audits
… investment earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial … which had an average of $13.4 million available for investing. Had officials considered other legally … a comprehensive investment program with written procedures for the investment of district funds. The district did not …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsReview of Collecto, Inc
… services.Under the $2.5 million contract, Downstate pays Collecto various commission rates based on the amount …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incTown of Spencer – Disbursements (2025M-35)
… Board did not conduct a thorough and deliberate audit of all claims paid during the audit period. As a result, we … being paid without the Board’s knowledge. We reviewed all 647 non-payroll disbursements made during the audit … included on a Board-approved abstract, which is a list of all claims that have been audited and approved for payment. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Voluntary Compliance Program
… either internally or by a hired professional service provider. OUF sends invitations to companies who have never … an invitation letter. Provide the company name(s), Federal Employer Identification Number(s), mailing address … your company is holding unclaimed funds. Provide a valid phone number and email address. Complete the checklist even …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfWhat's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property System (KAPS) for reporting unclaimed funds. With this change, only reports formatted in … concerning the date of death of a presumed owner of unclaimed funds: 2 NYCRR § 126.1 was adopted to establish the …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … to the accumulation of an unexpended surplus fund balance equivalent to an entire year’s budget. Also, the … reviewed did not include a cost-benefit analysis to show that the board had justification to award low-cost …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2Area #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk facing any … government or school that processes financial transactions online. Some of the more popular types of electronic fraud targeting online banking are phishing 15 and malware. 16 In a typical …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-banking