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State Agencies Bulletin No. 2205
… No. 70 . Purpose: The purpose of this bulletin is to provide agencies with updated guidance when issuing … Affected Employees: Employees deemed eligible to receive a payroll correction by their agency are … Although every effort is made by agencies and OSC to ensure State employees are paid accurately and on time, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… the plan's development and implementation? How will an asset inventory and requests for capital assets be developed … to find specific sections of the law related to capital asset management. More Information Our office has created …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsVacancies at the Clinton Towers Mitchell-Lama Housing Development
… Department of Housing Preservation and Development (HPD) is the nation’s largest municipal housing preservation and development agency. Its mission is to promote the construction and preservation of … Towers, a Mitchell-Lama rental development in Manhattan, is owned by Clinton Towers Housing Company, Inc., which was …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/vacancies-clinton-towers-mitchell-lama-housing-developmentEffectiveness of Cost Containment Initiatives
… what cost containment initiatives the New York State Thruway Authority (Authority) has undertaken and how … is responsible for overseeing and maintaining the Thruway, a 570-mile tolled highway system that includes eight … carry local roads and State highways over and under the Thruway, as well as for operation of the State’s 524-mile …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… today released a review of recent federal data about how the pandemic negatively affected student performance in … today released a review of recent federal data about how the pandemic negatively affected student performance in …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalDiNapoli: Gaming Commission Slow to Collect Casino Fees
… of their gaming revenues to the state, and tribe/nation casino payments are defined in compacts. Commission officials … None of that money has been collected from the Rivers Casino & Resort, the Lago Resort & Casino, Resorts World, or the Tioga Downs Casino. In November …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-gaming-commission-slow-collect-casino-feesNY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… City Retirement Systems and Pension Funds, in a derivative lawsuit against certain board members and senior executives … licenses and other potential regulatory sanctions. The lawsuit seeks reform of the company's governance. The New …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingOpinion 2002-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and publicize resources available in the downtown area of the town or village, including a day labor hiring site, … villagetown may enter into a contract for the payment of monies to a notforprofit corporation for the performance …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Purpose of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011, to June 11, 2013. Background The Ridgeway Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialSag Harbor Union Free School District – Child Care Program (2016M-211)
… review the District’s oversight of its child care program for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $37.6 … specifying an official fee schedule, who is eligible for financial assistance, how past due accounts are to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Claims Processing Activity October 1, 2024 Through March 31, 2025 (2024-S-26)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s26.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (Follow-Up) (2025-F-18)
To assess the extent of implementation of the seven recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Report 2022-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f18.pdf2026 Police and Fire Retirement System (PFRS) Final Rates
Contribution rates for participating employers of the Police and Fire Retirement System (PFRS) — fiscal year 2025, fiscal year 2026 and expected long-term rates.
https://www.osc.ny.gov/files/retirement/resources/pdf/rates-pfrs-2026.pdfArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… establishments. These jobs had an average salary of $79,300 and generated $7.4 billion in total wages. In 2019, … in 2019. 2 These jobs had an average salary of $79,300 and provided $7.4 billion in total wages. The sector … historical sites is the third subsector, accounting for 14,300 jobs (15 percent of the total) with an average salary of …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Improper Payments Related to the Center of Excellence for Cancer Program
… payments for the same services related to the Center of Excellence for Cancer Program (Cancer Program). The audit covered claims with a date of service during the period from January 2019 through … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), is one of the nation’s …
https://www.osc.ny.gov/state-agencies/audits/2026/01/27/improper-payments-related-center-excellence-cancer-programJoin Our Information Technology Team
… opportunity, apprentices will: Collaborate with business teams to gather and refine business requirements. Analyze … cover letter and unofficial transcripts to recruit@osc.ny.gov with subject: IT Apprenticeship. The Office of the …
https://www.osc.ny.gov/jobs/information-technologyCity of Mount Vernon – Audit Follow-Up (2020M-96-F)
… financial information available to develop a multiyear or capital plan. City officials did not establish policies … financial information, such as budget-to-actual reports or cash flow reports, is received. The audit included 11 … release, the AFR was known as the Annual Update Document, or AUD. The AUD became known as the AFR in 2023. Our follow …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fDiNapoli: Former Esperance Fire Chief Charged With Stealing $10,000
… Steven G. James announced today. The defendant, Matthew Deffer, 44, of Esperance, was scheduled to be … Schoharie County Centralized Arraignment Part on May 29. “Matthew Deffer betrayed his position of trust as fire chief …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-esperance-fire-chief-charged-stealing-10000Town of Eden - Real Property Tax Exemptions (2018M-231)
… We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Village of Suffern – Budget Review (B19-6-3)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … are outstanding. Key Findings Significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3