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Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (2014-S-50)
To determine whether the Department of Corrections and Community Supervision (Department) is adequately monitoring and enforcing conditions of Strict and Intens
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2014-14s50.pdfLocal Sales Tax Collection Growth Slows to 3 Percent in 2014; Slowest Growth Since 2009
Local Sales Tax Collection Growth Slows to 3 Percent in 2014; Slowest Growth Since 2009
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0215_0.pdfMedicaid Program - Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (2017-S-36)
To determine whether Medicaid made improper payments to providers who submitted Part B cost-sharing claims directly to eMedNY.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s36.pdfMedicaid Program - Medicaid Payments to Medicare Advantage Plan Providers (2016-S-54) 90-Day Response
To determine whether Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing liabilities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s54-response.pdfDiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… accountable.” “Theft from government benefits programs is a common crime that regrettably often follows the death of …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysOther Bulletin No. 32
… Purpose To provide the State University Construction Fund with instructions for processing the April 2017 SCF CSEA LLS payment Affected Employees Employees in Bargaining Unit 97 in the State University Construction Fund with an increment code … To provide the State University Construction Fund with instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-32-april-2017-state-university-construction-fund-scf-civilResponsibility for IT Internal Controls – Information Technology Governance
… will occur and remain undetected. Internal controls over IT seek to help ensure that computer systems and the data … in policies. Some local governments and schools use an IT vendor for assistance in establishing, conducting and monitoring IT internal controls. An important way that governing boards …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… are accounted for and reported in the fiduciary funds, TE Fund (Expendable) and TN Fund (Non Expendable). GASB … municipality or school district: Expendable Trust Fund TE changes to Miscellaneous Special Revenue Fund CM. … organizations or other governments: Expendable Trust Fund TE changes to Private Purpose Trust Fund TE. Nonexpendable …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsLump Sum Payments – Legacy Reporting
… the Statement of Accrued Payments and Leave Credits Form (RS6221) , which you complete in connection with the … the Statement of Accrued Payments and Leave Credits form (RS6221) . For questions about reporting lump sum payments or …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsState Agencies Bulletin No. 2365
… implemented the 2023-2026 Agreement between the State of New York and PEF, provides for payment of performance … as follows: Current Code Updated Code 1001 1001 if the new salary is below Job Rate 2510 if the new salary is equal to Job Rate 1004 0001 if the new salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2365-october-2025-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 2233
… Withholding Recommendation If the agency determines the full or partial value of the April 2024 M/C LLS Payment … in Division of the Budget Bulletin D-1152 . If the full value is withheld, the agency must submit a Data Chg on … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2233-april-2024-managementconfidential-mc-longevity-lump-sum-lls-paymentState Agencies Bulletin No. 2139
… Withholding Recommendation If the agency determines the full or partial value of the April 2023 M/C LLS Payment … from DOB as explained in Budget Bulletin D-1148 . If the full value is withheld, the agency must submit a Data Chg on … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2139-april-2023-managementconfidential-mc-longevity-lump-sum-lls-paymentState Agencies Bulletin No. 502
… Units 02, 03, 04, and 47 who have a Workers’ Compensation accident occurring on or after 7/1/04. Effective Date(s) … cumulative 39 weeks of disability following the date of accident. Additionally, if SIF determines the employee is … absent from work due to a Workers’ Compensation accident or disease is required to serve a seven (7) calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… or unidentified actions within the city’s control do not come to fruition. In past years, spending for cost …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsPayroll Improvement Project Bulletin No. PIP-008
… Enroll a General Deduction Request a Stop Payment Mid Pay Period Proration Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-008-what-changing-payserv-version-92Opinion 2009-1
… relating specifically to the treasurer, and abstain from voting on such matters. Even if the fire district's code of … himself or herself from discussions, and abstain from voting, on the appointment of his or her spouse to the office … for the office of treasurer), and abstain from voting on such matters. We believe that municipal codes of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1State Comptroller DiNapoli Releases School Audits
… finance law when authorizing $220,000 of borrowing using a line of credit. Onondaga Central School District – Financial Condition Management and Fuel Records (Onondaga County) Adopted budgets consistently … reserve funds. In addition, auditors also found district fuel inventory reconciliations were not documented or …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… and felony grand larceny in the third degree as a crime of public corruption for the theft from the Town. In July 2025, … Board also did not audit, or contract with an independent public accountant to audit, the Clerk’s records for the 2017 … We encourage the Board to make the CAP available for public review in the Clerk’s office. 1 Town of Willsboro – …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Former Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… Richard A. Brown today announced that Rabbi Samuel Hiller, the former assistant director of Island Child Development … and primarily provided services to pre-school children in the communities of Far Rockaway in Queens and Williamsburg … of Brooklyn — were indicted on the alleged thefts in 2014. All were accused of illegally diverting more than $12 million …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedDetails About the Audit Process
… contained in various statutes, including the State Finance Law and New York City’s General Municipal Law. The Comptroller also has the authority to … information relevant to their audit objective(s). The aim is to understand the risks associated with the program …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-process