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VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… sole custody bank accounts (sweeps) Revenue contracts or repayment agreements Federal Grant reimbursements Municipal …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… care premiums on behalf of members who resided outside of New York. The audit covered the period from July 2017 through October 2024. About the Program DOH administers New York State’s Medicaid program. Medicaid members must be residents of New York to receive benefits. Individuals enroll in Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… found multiple issues with how the state identified out-of-state Medicaid members, and found close to $1.2 billion in … that were paid for members who may have resided outside of New York. Auditors found that the state Department of Health (DOH) did not properly check to confirm that …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateState Agencies Bulletin No. 2379
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing taxable Educational … affected. Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits , the first $5,250 of Educational … The purpose of this bulletin is to provide agencies with instructions for processing taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025Henderson Fire District – Financial Activities (2025M-67)
… and reports? Audit Period January 1, 2023 – February 27, 2025 We extended the audit period to review the District’s … 20, 2025, the outstanding AFRs were between 171 and 1,998 days late. The Board did not ensure that an annual audit of … of New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Selected Aspects of Capital Program Project Management
… (MTA) – New York City Transit’s (Transit) Department of Capital Program Management (CPM) has a formal capital project management process that its employees … scope, time, quality, and budget to the satisfaction of stakeholders. The audit covered capital projects that were …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementDiNapoli: Audit Recommends Better Protections for Child Performers
… enforces the laws to protect child performers, including issuing work permits, observing working conditions and … permit renewals, and 3,500 permits not identified by type. For the same period, DOL issued 844 employer certificates. … For access to state and local government spending, public authority financial data and information on 130,000 state …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersDiNapoli: State Faces Potential Budget Gaps
… in the SFY 2016-17 Executive Budget Financial Plan. School aid is projected to increase 4.8 percent this fiscal … reserves are projected to decline to $1.4 billion by SFY 2019-20, as these monies are used for various purposes, including …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsTown of Lockport – Building Permit Fee Collections (2025M-56)
… – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Agencies Bulletin No. 1726
… the Office of Parks, Recreation and Historic Preservation, in the following bargaining units who meet the eligibility … blank *The End Date field can be left blank since PayServ does not automatically include the earnings in the overtime … or as LAO by $.38 to determine the overtime adjustment amount. If an eligible seasonal employee is appointed to a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1726-april-2019-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1698
… for reimbursement of employees’ qualified moving expenses and to provide instructions for required documentation … reasonable costs of moving expenses. The Federal Tax Cuts and Jobs Act signed into law on December 22, 2017 suspends … now be included in an employee’s federal taxable gross and applicable taxes must be withheld. NOTE: Moving expense …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… in FY 2027 and grow to $13.6 billion by FY 2029, based on risks including slowing economic growth, rising costs and the restructuring of the funding relationship between the federal government, … New York Citys fiscal year FY 2026 budget is balanced but the Office of the State Comptroller projects the citys budget …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsWestchester 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 …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… some unpaid tolls as "unbillable" because either the license plates captured on camera cannot be traced or are not … toll collection for a variety of reasons, including license plate images that could not be processed and an … TBTA to get out-of-state drivers' addresses for temporary license plates from their state's Department of Motor …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsState Agencies Bulletin No. 1529
… who had a change to a previously reported wage or withholding amount (i.e., if a corrected Form W-2 is … refer them to their tax advisor/consultant. Employee Tax Withholding IRS Publication 505 (Tax Withholding and Estimated Tax) provides guidance on employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tipsState Agencies Bulletin No. 1179
… Purpose To inform agencies of the procedures for the payment of Location Pay, Location Pay Mid-Hudson, Inconvenience Pay … criteria in M/C Bargaining Unit 06 Background Chapter 214 of the Laws of 2009 amended Chapter 10 of the Laws of 2008 to … To inform agencies of the procedures for the payment of Location Pay Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1179-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… IRS Form W-2; taxable but not subject to tax withholding (except in unusual situations where the payee is subject to … However, such payments are not subject to withholding except in unusual cases (such as where the claimant is … and must be reported to the IRS on Form 1099-MISC, except to the extent that the payments are to reimburse the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsState Agencies Bulletin No. 2129.2
… the lump sum payment for garnishments and federal levies. Tax Information: The Non-Pensionable Lump Sum Payment is … income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21292-civil-service-employees-association-csea-non-pensionable-lump-sumOpinion 91-13*
… note that the option price, which represents approximately 10% of the aggregate principal amount of the COPS, is …
https://www.osc.ny.gov/legal-opinions/opinion-91-13DiNapoli: Silencing Excessive NYC Noise a Major Challenge
… , Noise in New York City Neighborhoods , released today by State Comptroller Thomas P. DiNapoli. The report maps noise … said. "This report gathers data that could be used by state and city agencies to focus noise control efforts more … on noise provide useful information that enables city and state agencies to improve the quality of life for residents …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challenge