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State Agencies Bulletin No. 2111
… To correctly calculate the charges for the split payroll for Fiscal Year Ending 2022-23 and the Fiscal Year … charges to be used for the following Fiscal Year End payroll allocation percentages are outlined in the Guide to … April 6, 2023, for changes to be applied to the April 20, 2023, paycheck. Administrative agencies will need to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2111-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Agencies Bulletin No. 2203
… Purpose: The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings … The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2203-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionOpinion 91-62
… a portion of the building and planned improvements thereto for village purposes. You ask whether a village, by local … a portion of the building and planned improvements thereto for village purposes. You state that the village is wholly … state that only property which is no longer needed for village purposes may be conveyed ( cf . County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Equine Health and Safety (Follow-Up)
… included in our initial audit report Equine Health and Safety ( 2017-S-77 ) . About the Program Our … York State rules and regulations designed to promote the health and safety of equines at New York State racetracks. We … measures to improve its practices to promote equine health and safety. However, we determined the Commission …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… pdf] Audit Objective Determine whether Wheelerville Union Free School District (District) officials maintained complete and accurate inventory records to safeguard unused information technology (IT) assets. Key Findings District officials did not maintain … Determine whether Wheelerville Union Free School District District officials maintained complete …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2DiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme
… Former Lake George Watershed Coalition project manager David Decker … than half a million dollars meant to protect and improve Lake George for its residents, vacationers and other visitors … subcontractors pay and falsifying grant invoices. The Lake George Watershed Coalition is a consortium of …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-schemeMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… provide palliative care, including nursing, physician, and counseling services; home health aides; physical and occupational … Medicare is the primary payer for Medicare-covered hospice services, while Medicaid is the payer of last resort. Several …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Report 2021-S-10 ). About the Program Homes and Community Renewal (HCR) is … crisis caused by the COVID-19 pandemic escalated the need for programs that provide housing stability. As such, the …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityDiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… The devastating number of job losses caused by the COVID-19 pandemic caused a significant increase in the number of residential customers owing money to their utility … 68% of the amount owed. In the first quarter of 2022, the number of customers behind on their bills fell by about …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicEmerging Manager Definition and Life Cycle
… full-time staff with tenured industry experience Mid & Late Is a well capitalized firm that shows positive …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleOpinion 98-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Town Building (need for referendum … Whether the sale of an historic building pursuant to General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Controls Over Vehicle Use and Transportation-Related Expenses
… 11 regional offices across the State, of which 10 operate repair shops responsible for the maintenance of Department … contract (Contract), negotiated and entered into on behalf of the State by the Office of General Services, for … private repair shops for parts and/or service, depending on the vehicle type and service needed. As of March 2020, the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesTown of Union – Financial Condition (2016M-192)
The objective of our audit was to evaluate the Towns financial condition for the period January 1 2014 through December 31 2015
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Westchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
A federal grand jury in White Plains New York returned an Indictment yesterday charging Guy Parisi a Westchester attorney with conspiracy mail fraud and false statements
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… State Comptroller Thomas P. DiNapoli, Franklin County District Attorney Elizabeth Crawford and New York … Superintendent Steven G. James announced that Bridget Brown, the former treasurer of the Essex County Agricultural Society and former Willsboro town … Comptroller DiNapoli Franklin County District Attorney Elizabeth Crawford and New York …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyContact Update and Online Help for Local Officials
… standards, audit related communications, etc. To help us reach the right individuals in a timely manner, we … edit, verify and inactivate contact records. Enrollment help can be found here: Online Services Enrollment … [pdf] If you are a CFO or Municipal Clerk that needs help accessing or creating a Muni Contact Manager account, …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpState Agencies Bulletin No. 319
… IRS at the toll-free number 1-800-829-3676 or visit their website at www.irs.gov to view this publication. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002Implementation of Suicide Prevention Task Force Recommendations
… groups, people with disabilities, LBGTQ+ populations, and youth. Between 2018 and 2021, suicide rates increased among non-Hispanic Black or African American populations ages 10-24 (36.6% increase) and ages …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsOtisco Fire District – Financial Activities (2025M-42)
… 4, 2025 Understanding the Program The Board is responsible for the general management and control of financial … as the District’s chief fiscal officer and is responsible for receiving and disbursing District funds, maintaining … 1 that identified certain conditions and opportunities for the Board’s review and consideration. We returned to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42City of Troy – Budget Review (B20-5-11)
… [ read complete report ] Purpose of Budget Review The purpose of our budget review was to determine whether the … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11