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Business Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, … Government Efficiency (SAGE) Commission, established the Business Services Center (Center) within the Office of … To determine whether implementation of the Business Services Center has improved the consistency …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesDiNapoli: North Shore Leads Staten Island's Growth
… the best version of itself. With this key information, we can continue to build on this progress and address the … future for the North Shore of Staten Island. Thank you to Comptroller DiNapoli for this economic snapshot, which … undergone several stops and starts, with the most recent stall caused by the COVID-19 pandemic," said Linda Baran, …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthVillage of Churchville – Procurement (2025M-140)
… and services? Audit Period March 1, 2023 – October 30, 2025 Understanding the Audit Area Municipal purchases should … in goods and services during March 1, 2023 through May 28, 2025 Audit Summary Village officials did not always solicit … received the NYS Office of General Services (OGS) contract price in lieu of competitively bidding for purchasing a …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140Opinion 91-2
… may request officials of an OTB corporation to fill out a form listing certain outside employment and business … by requesting that OTB officials fill out a confirmation form listing certain outside employment and business … does not grant to the Legislature the power to define the Comptroller's powers and duties with respect to …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Normal Retirement – Article 14 Benefits
… Office of the State Comptroller at least 15 days, but not more than 90 days, before the date on which your retirement will occur. Learn more about escalation …
https://www.osc.ny.gov/retirement/publications/1644/normal-retirementOpinion 91-41
… REFERENDUM -- Tax Limitation (authority by petition to compel referendum) TOWN LAW, §81: Town electors may not, by petition, compel the town board to hold a referendum on a proposition to impose a limit on the amount by which real property taxes … Whether pursuant to Town Law 81 town electors may by petition compel the town …
https://www.osc.ny.gov/legal-opinions/opinion-91-41XIV.13.B Error Identification and Resolution – XIV. Special Procedures
… Interest is paid to the vendor at the same time the voucher is paid. Pursuant to Section 179-h of the State Finance Law, … Interest is paid to the vendor at the same time the voucher is paid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionComptroller DiNapoli Releases State Audits
… July 2013 found that outstanding penalties routinely had no collection activity for two years or more and were often … July 2013 found that outstanding penalties routinely had no collection activity for two years or more and were often …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… Kanas, 63, a resident of Tamarac, Florida, pleaded guilty today to Grand Larceny in the Third Degree, a Class D felony, … Retirement System of her father’s passing in March 2010, today Kanas admitted to having stolen the pension benefits … to Albany County to face these charges in June, Kanas today pleaded guilty before Honorable Thomas A. Breslin in …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysThe Metropolitan Transportation Authority’s Rising Debt Burden
Inadequate capital funding and poor management practices have contributed to a marked deterioration in the mass transit system operated by the MTA.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-debt-rpt-13-2020.pdfChautauqua County Asst. Treasurer Guilty in $4,100 Theft
… Chautauqua County District Attorney Patrick Swanson in the criminal investigation. Kelley, 48, of Portland, resigned …
https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theftHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference … when adding in the appropriated fund balance, which is up to triple the State’s 4 percent statutory limit. The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mOpinion 93-32
… ARTICLE V, §1; GENERAL MUNICIPAL LAW, §§33, 34, 811, 813; PUBLIC OFFICERS LAW, §§87, 89: In connection with … officers and employees (General Municipal Law, §§810, 811, 812). Since the sole requirement pertaining to the … officers and employees (see General Municipal Law, §811[1][a]), information in the statements is reasonably …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Value of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… reported 4,320 active projects valued at $109 billion for 2019, a 3.3 percent, or $3.5 billion, increase in project … an increase in the total value of active IDA projects for 2019, continuing an upward trend during the last decade,” … to municipalities and school districts by IDA projects, for net exemptions of $796 million in 2019. The value of net …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeOpinion 91-28
… 1968 Opns St Comp No. 68-829, unreported; 7 Opns St Comp, 1951, p 262; 4 Opns St Comp, 1948, p 258, 280). A transfer of …
https://www.osc.ny.gov/legal-opinions/opinion-91-28DiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… response is included in the report. An audit released in July 2019 identified more than $102.1 million in improper … of 65,961 recipients who had multiple identification numbers in the eMedNY system. In a follow-up report released … inappropriate identification numbers for the period July 1, 2018, to Aug. 31, 2020. According to department …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionState Agencies Bulletin No. 2167
… State of New York; or Employees who retired from a local level government employer in New York State prior to January …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2276
… State of New York; or Employees who retired from a local level government employer in New York State prior to January …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024State Agencies Bulletin No. 2377
… to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected Employees: Employees receiving a 2025 Form W-2 are affected. Background: Internal Revenue Service … to explain why the Retirement Plan checkbox in Box 13 of Form W2 must be checked for most employees and left unchecked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2377-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2025State Agencies Bulletin No. 2084
… – SUNY 403(b) ROTH 413 – NBE Tax Deferred Annuity 414 – NYT Tax Deferred Annuity 432 – ED TDA Copeland Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022