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Annual Audit
The objective of our examination was to determine whether claims were appropriate and complied with the New York State Workers’ Compensation Law and mandated fe
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-07-26-b.pdfUnclaimed Property Relating to Pawn Brokers
Unclaimed property subject to Section 1301 of the Abandoned Property Law includes any surplus monies resulting from the sale of personal property by the pledgee
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/pawn-brokers.pdfTuition Assistance Program: Audit of the State Financial Aid Program at LIM College (2015-T-2)
The objective of this audit was to determine whether LIM College (LIM) officials complied with the State Education Law and the Commissioner of Education’s Rules
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15t2.pdfSUNY Bulletin No. SU-229
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a 2015 … Award and must include the payment amount. The roster must be signed by the campus president and forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-229-2015-discretionary-award-psnu-employees-represented-unitedState Agencies Bulletin No. 1103
… Officer Chief Environmental Conservation Officer Park Patrol Officer Trainee Park Patrol Officer Trainee (SPL) Park Patrol Officer Park Patrol Officer (SPL) Sergeant Park …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1103-2011-uniform-allowance-and-uniform-clothing-allowance-securityCUNY Bulletin No. CU-803
… of New York (CUNY) 2024 Uniform Allowance Payment for Nursing Titles. Affected Employees: CUNY employees in Nursing Titles who meet the eligibility criteria are … authorizes the 2024 Uniform Allowance Payment for Nursing Titles. Effective Dates: The 2024 Uniform Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-803-cuny-2024-uniform-allowance-payment-nursing-titlesCUNY Bulletin No. CU-841
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the June 2025 Security Titles Uniform Allowance Payment. Affected … The purpose of this bulletin is to provide agency instructions for processing the June 2025 Security Titles Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-841-cuny-june-2025-security-titles-uniform-allowance-paymentState Agencies Bulletin No. 2096.1
… Payroll Bulletin No. 2096 . Purpose: The purpose of this bulletin is to notify agencies of OSC’s automatic processing of title changes, … reallocations, and increased hiring rates of specific nursing titles approved by the Division of the Budget (DOB) … The purpose of this bulletin is to notify agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20961-reallocation-nursing-titlesUnified Court System Bulletin No. UCS-347
… Employees: All NYS Unified Court System (UCS) employees in Negotiating Units SY, SR, S9, DR, F8, G9, 86, and 87 who … allowance or maintenance allowance to all eligible members in June and December. In addition, consistent with prior practice, the negotiated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-347-december-2024-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-356
… Criteria: An employee must meet the following criteria on 05/31/2025 to be eligible for a June 2025 Uniform … with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of … Absence and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-356-june-2025-uniform-and-equipment-uniform-allowance-andState Police Bulletin No. SP-236
… Purpose: The purpose of this bulletin is to provide the Division of State Police instructions for … one degree only. For employees in BU62, when the degree is obtained during the fiscal year, the payment will be made … Pay page for Earnings code EPA or EPI. If an employee is appointed to a position which is not eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-236-2023-state-police-education-paymentXII.5 Overview – XII. Expenditures
… to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). Beginning with the … documentation to the Bureau of State Expenditures (BSE) in order to initiate payment (with the exception of payments … enter information onto SFS and maintain all documentation in support of the payment in accordance with the record …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewDiNapoli: State Contractor Failed to Pay Prevailing Wages
… wage rates and tried to hide its non-compliance with state law by misrepresenting hours worked and rates paid in … State Comptroller Thomas P. DiNapoli. “New York state law requires contractors working for the state to pay the … take immediate action to make sure contractors follow the law to protect all workers.” Shorefront Mental Health Board …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesComptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… to the filing of a 2011 annual disclosure report, an amended 2011 annual disclosure report, a 2012 annual disclosure report, an amended 2012 annual disclosure report, and a 2013 annual … or the Comptroller’s Office at 1-888-672-4555; file a complaint online at [email protected] ; or mail …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heOpinion 92-51
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 90-59
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … a private road belonging to a disabled individual, except in an emergency situation. You ask whether a town may … from making gifts and loans of its property to or in aid of a private individual, generally prohibits the use …
https://www.osc.ny.gov/legal-opinions/opinion-90-59XIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… the general fund; or Are, or were, authorized to receive temporary loans pursuant to subdivision five of section four … state or federal law or regulation, or are appropriated.” Temporary Loans and Agency Requests for Interest Earnings … year the Enacted Budget includes new authorization for temporary loans in specific funds listed in Article VII …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsDiNapoli: Daughter Allegedly Stole Over $240K in Deceased Father's NYS Pension Payments
… State Comptroller Thomas P. DiNapoli, Albany County District Attorney David Soares and the New York State Police … lifestyle,” DiNapoli said. “I thank Albany County District Attorney David Soares and the New York State Police … we take issues of fraud very seriously,” said Assistant District Attorney Erin Bates, who is handling the prosecution …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-daughter-allegedly-stole-over-240k-deceased-fathers-nys-pension-paymentsOpinion 90-26
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … of the amount set forth in the bond resolution approved at referendum. In order to increase the maximum amount which … of sprinkler systems in two buildings of the fire district at an estimated maximum cost of $70,000. Two bids were …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … District officials did not properly identify all potable water outlets for sampling or exemption as required by NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9