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Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Otselic’s (Town’s) progress, as of May 2024, in …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fState Agencies Bulletin No. 2207
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Title Current Rate Downstate 001277 Chf Lifeguard $25.89* Long Island 001274 Supvg Lifeguard LISPC $25.14 Long Island … Code Description 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-april-2022-retroactive-200-salary-increase-and-april-2023-retroactiveOpinion 91-2
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Officers and Employees (authority of State Comptroller to request information for the purpose of determining … 83, 337 N.E.2d 592, 595). The Legislature is powerless to mandate how the Comptroller, an independently elected …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Labor Investigations in New York City
… sweeps of industries prone to unlawful practices (e.g., nail salons). The Division’s Central Intake Unit, based in Albany, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityState Comptroller DiNapoli Releases Audits
… General Services – Capital Asset Management (Follow-Up) (2025-F-2) New York State has a significant investment in … review and analyze usage data for charger placement or use outreach efforts to encourage electric vehicle charger … to provide Preschool Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (2.5 hours per …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… $1,577,821, were billed improperly. Department of Health and Office of the Medicaid Inspector General officials made … partially implementing three of five recommendations and not implementing two. New York State Health Insurance … their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… in progress, equipment, library books, artwork and historical treasures, and intangible assets. To improve management of these assets, … reach employment goals and reduce reliance on benefits. A prior audit, issued in August 2022, found that …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli: DOH Needs to Improve Drug Rebate Collections
… to reduce state and federal expenditures for Medicaid prescription costs. Since January 1991, New York state has … in 2010, extended prescription drug rebates to cover medications dispensed to enrollees of Medicaid managed care … that were either billed at a higher level of care than what was actually provided or were billed with incorrect …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-doh-needs-improve-drug-rebate-collectionsDiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… payments between the amount it generated in federal taxes and the amount of federal government spending it received. … than other states, but we also have significant costs, and the continuing imbalance raises questions about equity … over the years to increase New York’s slice of the pie and these continued efforts should be encouraged.” In …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washingtonDiNapoli: NYC Projects Budget Surplus For 2017, But Faces Risks With Federal Budget Cuts
… in Washington, according to a report released today by State Comptroller Thomas P. DiNapoli. "The President's … of the past three years. DiNapoli's report also notes that tax collections have weakened. Collections grew by 3.2 …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-nyc-projects-budget-surplus-2017-faces-risks-federal-budget-cutsOpinion 96-7
… opinion. FIRE DISTRICTS -- Powers and Duties (advertising to recruit volunteer firefighters) MUNICIPAL COOPERATION -- … formula as agreed to by the parties to the agreement. You ask whether several fire districts may join together in an … the fire departments of those districts. If so, you ask how the cost for this campaign may be allocated among the …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Unified Court System Bulletin No. UCS-314
… SD Communications Workers of America 02/15/2023 DR Court Officers Benevolent Association of Nassau County … Court Officers Association 12/09/2022 SY New York State Supreme Court Officers Association 12/01/2022 S9 New York … Criteria Employees who meet the following criteria on the ratification date of their respective union are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedState Agencies Bulletin No. 960
… agencies with procedures to populate retirement records in PayServ for employees who enroll in ERS. Affected Employees Employees who first join ERS on or … Senate Bill No. S66026) that creates a new Tier 5 that, in accordance with constitutional requirements, only applies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/960-new-tier-5-benefit-structure-new-york-state-employees-retirement-systemInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfNondiscretionary Spending and Budgetary Management
Nondiscretionary spending as a share of total funds spending has declined from a peak of 43 percent in FY 2014 to 38 percent as of FY 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2024.pdfHazard Mitigation and Coordination (2021-N-8)
To determine if New York City Emergency Management (NYCEM) adequately monitors and coordinates with New York City agencies for natural hazard mitigation, evacuation, and continuity of operations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n8.pdfHeat and Hot Water Complaints
To determine whether the New York City Department of Housing Preservation and Development addresses heat and hot water complaints timely, issues notices of ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19n3.pdfStreet and Sidewalk Cleanliness (2019-N-1)
To determine whether NYC Department of Sanitation effectively monitors the cleanliness of NYC streets and sidewalks ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19n1.pdfRecommended Policies and Procedures Webinar
Print out presentation prior to webinar
https://www.osc.ny.gov/files/local-government/academy/pdf/recommended-policies-042419.pdfCash Management and Bank Reconciliations
Cash Management and Bank Reconciliations
https://www.osc.ny.gov/files/local-government/publications/pdf/0403.pdf