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OUF Annual Report of the Office of Unclaimed Funds SFY 2019-20
State Fiscal Year 2019-20 was another productive year for the Office of Unclaimed Funds, returning $415 million to rightful owners.
https://www.osc.ny.gov/files/unclaimed-funds/resources/pdf/annual-report-sfy-2019-20.pdfAccess to Preschool Special Education Services
… Objective To determine if the State Education Department (SED) is effectively overseeing … timely access to services for children across New York State. The audit covered the period from July 2018 through …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesSelected Aspects of Incident Intake and Investigation
… individuals who had been erroneously left off the SEL after committing serious acts of Abuse or Neglect. The names …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationOpinion 90-18
… threshold of section 103 (see e.g., Walton v Mayor , 26 App Div 76, 49 NYS 615; 1A Antieau, Municipal Corporation …
https://www.osc.ny.gov/legal-opinions/opinion-90-18CUNY Bulletin No. CU-681
… codes, including but not limited to those in the following list, will be automatically adjusted: HPJ, LSJ, LT1, OTC, … gross subject to all employment and income taxes. Federal, State and New York City income tax withholding will be … Code Description 409 CUNY Disciplinary Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-681-2016-2020-city-university-new-york-cuny-internationalCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell (City) officials provided oversight of foreign fire insurance (FFI) tax money.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hornell-2020-140.pdfManagement of Internal Controls
… Purpose To determine if the Board of Directors of the Fuller Road … Corporation (FRMC) promoted internal controls that helped to ensure an ethical business climate and compliance with …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsDivision of Housing and Community Renewal Bulletin No. DH-49
… of the Laws of 2008 implements the agreement between the State and Rent Regulation Services Unit (RRSU) and provides … including Workers’ Compensation Leave or on a preferred list on September 30, 2010 and who returns from such leave … Taxes and Deductions This payment is subject to Federal, State, and local income taxes and Social Security/Medicare …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-49-october-2010-rent-regulation-services-unit-rrsuSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… Purpose To determine whether the Division of Criminal Justice Services’ (Division) selected core systems are secure, operating effectively, and available to … May 22, 2014 through October 22, 2014. Background The New York State Office of Information Technology Services (ITS) …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsState Agencies Bulletin No. 1826
… which implemented the 2016-2021 Agreements between the State of New York and CSEA, provides for payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1826-april-2020-civil-service-employees-association-csea-performanceOversight of New York State Forest Tax Programs (2020-S-51)
To determine if the Department of Environmental Conservation is adequately monitoring the 480/480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the State's forest ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s51.pdfWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… not have a sampling plan to identify all potential outlets for sampling. District officials also did not have a remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or County Treasurer … 17) but made only one remittance totaling $909,157 to the Supervisor on February 14, 2017. Deposit real property … of taxes paid by check in 2017 were deposited from eight to 38 days late. Always deposit fees within the required …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Localities’ Procurements of Paper Ballots (2013-S-36), 90-Day Response
To determine whether the State Board of Elections provided Local Election Boards with sufficient guidance to ensure that paper ballots were properly procured an
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s36-response.pdfHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… About the Program Homes and Community Renewal (HCR) is the State’s affordable housing agency, with a mission to build, … housing and increase homeownership throughout the State. HCR comprises several different offices and agencies, … their CDBG funds to another subrecipient (Subrecipient) or contract with another entity (Contractor). HCR is responsible …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityThe Continued Decline in Affordable Housing in New York City - June 2013
This report is the third issued by the Office of the State Comptroller since 2009 concerning affordable housing in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2014.pdfVillage of Leicester – Financial Management (2025M-7)
… by rental and interest income, real property taxes, State aid and sales tax, while the water fund is funded … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Opinion 89-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … supervisor in fiscal matters, however, the courts in this State have generally referred to the supervisor as the … to be adhered to for each type of investment, an approved list of trading partners with investment limits and a …
https://www.osc.ny.gov/legal-opinions/opinion-89-35The Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Retirement (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not more than 90 …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … initial report. New York Wine and Grape Foundation: Use of State Appropriations (2015-S-102) The foundation has … (DOH): Program Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0