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DiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… to revenue; and Address problem gambling associated with all forms of gaming, including the lottery. Report A Question …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingDiNapoli: NYC Retail Sector Battered by Pandemic
… a year earlier. As the city reopened and progressed from Phase 1 at the beginning of June to Phase 4 at the end of July, employment grew, reaching nearly …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicDiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… New York State Comptroller Thomas P. DiNapoli today released … as DOH can do much more to save taxpayer dollars.” The New York State Medicaid program is a federal, state, and … needs. For the State Fiscal Year ended March 31, 2019, New York’s Medicaid program had approximately 7.3 million …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… “Untreated or undertreated sewage that is discharged into ground and surface waters poses serious health risks,” … systems were complying with the reporting requirements. For the period from April 2017 to February 2020, auditors … 83 (22 percent) of the 371 systems were not registered for the NY-Alert notification system and were not reporting …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsComparison of ERS Benefits
… at age 55. See the entire benefit reduction chart. Final Average Earnings (FAE) Calculation The average of the … benefits including vesting contributions retirement age final average salary and benefit calculations …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsTown of Lewis – Records and Reports (2025M-17)
… and reports? Audit Period January 1, 2023 – November 30, 2024 Understanding the Program The Supervisor, as chief … records. We reviewed all 15 asset and liability accounts recorded in the accounting records for the general fund, … determined that 12 accounts were overstated by a combined total of $894,197 and eight accounts were understated by a …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Henderson 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-67Town 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-56Great Neck Park District – Capital Assets (2025M-27)
… controls and safeguards. Such processes should be outlined in detailed policies and procedures. The recorded historical … tag equipment or record tag information on the inventory list. We reviewed all 30 equipment assets purchased during … that these items were generally recorded on the inventory list. We also selected 50 assets categorized as machinery and …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27DiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… Thomas P. DiNapoli. "When you get a hot meal at a homeless shelter, it should not come with a health warning," DiNapoli … were fully tested for calendar year 2017. In fact, shelter providers were not able to provide any TB testing … and procedures; Ensure that food service workers remain current with TB testing requirements; Require shelter …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersAshville Fire District – Procurement and Board Oversight (2025M-81)
… accordance with New York State General Municipal Law (GML) and provide proper oversight of equipment purchases? Audit … must purchase equipment in accordance with State statute and the fire district’s purchasing policy and provide proper oversight to ensure fiscal responsibility, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81DiNapoli: 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-tollsUnified Court System Bulletin No. UCS-108
… Negotiating Units SY, DR, F8 and 87 Background Chapter 104 of the Laws of 2006 and various side letters provide for … Pay page to pay the Senior Officer Series Differential:. SOS (Senior Officer Series Differential) AOD (Adjust Senior … or after the effective payment dates, OSC will insert new SOS rows onto the Additional Pay page with the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-108-retroactive-senior-officer-series-differential-eligibleState Agencies Bulletin No. 2019
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … seasonal hourly employees who received an increase to minimum wage are eligible to receive the 2% salary … field and the Approved Salary Rate field. Position and Job Do Not Match - If the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseDivision of Housing and Community Renewal Bulletin No. DH-18
… in Bargaining Unit 67 who have a Workers’ Compensation accident occurring on or after 7/1/05 Effective Date(s) July … 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/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersState Comptroller DiNapoli Releases School Audits
… District , Wellsville Central School District and the Westmoreland Central School District . "In an era of limited … Aloma D. Johnson Charter School – Leave Accruals (Erie County) School officials did not maintain accurate, complete … from the retirement contribution reserve as budgeted. Westmoreland Central School District – State Transportation …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1528
… Purpose To explain why the Retirement Plan check box in Box 13 of Form W-2 must be checked for most employees and left … Service (IRS) Instructions for Form W-2 require that the Retirement Plan check box in Box 13 be checked for every … To explain why the Retirement Plan check box in Box 13 of Form W2 must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1528-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-calendar-yearState Agencies Bulletin No. 1577
… for processing the 2014-2015, 2015-2016 and 2016-2017 PEF OFPC Uniform Maintenance Allowance. Affected Employees … the State of New York and the Public Employees Federation (PEF) and an email of Agreement Regarding Policy on Wearing … the State of New York and the Public Employees Federation (PEF) and an email of Agreement Regarding Policy on Wearing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1577-2014-2015-2015-2016-and-2016-2017-uniform-maintenance-allowanceState Agencies Bulletin No. 1441
… by an employer provided retirement plan or An active participant for any part of 2015 in an annuity account … Retirement Plan check box checked. According to IRS Active Participant Rules (Notice 87-16, 1987-1 C.B. 446), employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1441-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-calendar-yearState Agencies Bulletin No. 1606
… – applicable only to employees of SUNY, CUNY and the NYS Education Department. *IRS Publication 590A - Individual … Nearly all State of New York government positions provide eligibility for retirement system membership. Therefore, most … deduction on their individual tax return based on their income and filing status. OSC Actions OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1606-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-calendar-year