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State Agencies Bulletin No. 1886
… to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look … Background On March 16, 2012, the Governor signed legislation creating Tier 6. This tier applies to employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1886-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Agencies Bulletin No. 1793
… to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year … March 16, 2012, the Governor signed legislation creating Tier 6. This tier applies to employees joining a retirement system after … to provide agencies with instructions on how to update a Tier 6 employees Retirement Plan page due to the twoyear look …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcTaberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… Objective Did the Taberg Volunteer Fire Company (Company) Board of Directors (Board) and Treasurers ensure financial activities were … These records are essential for the fire company board and officials when monitoring a fire company’s … Did the Taberg Volunteer Fire Company Company Board of Directors Board and Treasurers ensure financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… Audit Objective Did the Village of Churchville (Village) Board of Trustees (Board) provide adequate oversight of electric utility … customers funded primarily though user fees. The Board should provide adequate oversight of electric utility … Did the Village of Churchville Village Board of Trustees Board provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Medicaid – 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 … in Medicaid is second only to California. In February 2025, enrollment in Medicaid totaled 6.9 million, and is … State’s residents were enrolled in Medicaid. In February 2025, New York City residents constituted 57.8 percent of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidHow to Conduct a Vendor Responsibility Review
… or only the vendor selected for the contract. Be sure to take into account the time needed to conduct such a review. In the solicitation document, you … Responsibility Review Process Documentation Requirements How to Make a Responsibility Determination …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewDiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… the seven providers. Key audit findings included: Unsafe Apartments: Families were placed in apartments with serious housing-code violations, including … who continued to receive rent payments for uninhabitable apartments, increasing costs and forcing families to …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costsRushville Hose Company, Inc. – Financial Oversight (2026M-16)
… Objective Did the Rushville Hose Company, Inc. (Company) Board of Trustees (Board) and membership provide adequate oversight of financial … 1, 2024 – January 5, 2026 Understanding the Audit Area The Board and membership must provide adequate oversight of … Did the Rushville Hose Company Inc Company Board of Trustees Board and membership provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Determining the Ex-spouse's Share – Divorce and Your Benefits
… According to New York State law, pension benefits earned during a marriage are marital assets subject to equitable distribution in the event of a divorce. A member … does not require use of this formula. There are other ways to distribute pension benefits. Other equitable distribution …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareOpinion 88-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board member … Whether there would be a conflict of interest if the village or school district utilized the …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Glossary
… Third Party Holder Holders incorporated, chartered, organized, or domiciled (in the case of a federally-charted …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryNew York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… due to the pandemic. It provides low-interest loans for payroll and other qualified expenses, such as rent … funding through April 11, 2021, indicates $755 billion in loans have been approved for 9.6 million borrowers across the … country. Detailed data are available for $679 billion in loans made through the end of February. Below are the key …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… or sign each claim to indicate their approval. However, signing each claim form is not required by statute. If the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingState Comptroller DiNapoli Releases Audits
… and recovered from the plans. New York State Health Insurance Program: Empire BlueCross BlueShield: Controls Over … on behalf of the Empire Plan. New York State Health Insurance Program: Empire BlueCross: Improper Payments for … little or no notice from public oversight authorities to address such complaints. In a follow-up, auditors determined …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsDiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… the previous 2017 peak by more than 1,700 fatalities. “Too many New Yorkers have died from the misuse of drugs, but … recovery, overdose prevention and harm reduction, so we can work together and save the lives of our loved ones and … efforts to track funding, as current financial reporting does not clearly identify total state, federal and local …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicDiNapoli Announces State Contract and Payment Actions for March 2016
… on his commitment to added transparency via his Open Book New York website. Legislative Travel and Per Diem Expenses … Program. $250,000 with World Racing Group Inc. to promote New York state dirt car racing. Department of Environmental … Farrell Electric Inc. $6.9 million for 32 emergency construction contracts at state facilities. Department of …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016DiNapoli Announces State Contract and Payment Actions for July 2017
… $4.7 million to Buffalo Bills Inc. for working capital and game day operations for the professional football team. $4.3 …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-announces-state-contract-and-payment-actions-july-2017DiNapoli Announces State Contract and Payment Actions for June 2016
… State and Local Solutions LLC, $3.5 million to Kelmar Associates LLC and $2.3 million to Audit Services US LLC. … contracts, including $3 million each with Sage Engineering Associates Inc.; Bergmann Associates; Delta Engineers, Architects and Land Surveyors; …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-announces-state-contract-and-payment-actions-june-2016DiNapoli Announces State Contract and Payment Actions For December 2016
… Carbon Corp. for equipment and services for the Newburgh water supply. $1.4 million with Long Island Native Plant … Authority $28 million for two contracts with Kings Park Solar for the purchase of on-island renewable electricity and capacity from two solar installations in Smithtown. Office of Parks, Recreation …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-announces-state-contract-and-payment-actions-december-2016DiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… Despite spending about $36 million to reduce the subway homeless population, the homeless … city’s Department of Homeless Services (DHS) has neglected to monitor a non-profit that has repeatedly failed to conduct outreach it was hired for, according to an audit …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-population