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State Agencies Bulletin No. 863
… of a new process implemented by OSC to ensure that NYC wages are properly reported on the 2008 Form W-2 for all employees with a NYC residence. Control-D Report NTAX702 (NYC Reportable … of a new process implemented by OSC to ensure that NYC wages are properly reported on the 2008 Form W2 for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesState Agencies Bulletin No. 654-A
… is a new effective date. The effective date noted in Payroll Bulletin No. 654 has been changed to September 14, … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered by … drugs and January 1, 2012 to December 31, 2017 for therapy services. About the Program Many of the State’s … Medicare program covers physical, occupational, and speech therapy services, as well as prescription drugs. When these …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… (project). Key Findings BOCES officials did not properly claim State aid for the project. As a result, as of January … being entitled to it. In addition, if officials do not claim approximately $1.5 million in eligible unclaimed …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… New York City’s 65 and older population grew by nearly half a million seniors in the last two decades, an increase of … “It’s imperative that the city’s Department for the Aging has the funding necessary to provide critical programs and … Health Care : In 2019, only 31% of older adults in poverty reported being in good or better than good health. In …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… PANYNJ staff. Four of the PATH stations, in Manhattan (9th Street, 14th Street, 23rd Street, and Christopher Street) were not accessible for …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followState Agencies Bulletin No. 1711
… To inform agencies of the content information for the 2018 Form W-2 Affected Employees All employees who received a Form W-2 Wage and Tax Statement for calendar year 2018 … 15 (Circular E) for 2018, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1711-form-w-2-wage-and-tax-statement-calendar-year-2018DiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… T. Donnelly, Nassau County District Attorney announced today the arrest and federal indictment of Sharon Gardner, … which she used to purchase a variety of personal luxuries. Today's action demonstrates the FBI's commitment to bringing … were also withdrawn by Gardner in cash from ATMs located near her home and workplace. In voluntary interviews with …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeState Comptroller DiNapoli Releases Audits
… and Security (Follow-Up) (2022-F-35) The Help America Vote Act of 2002 (HAVA) was enacted to help reform the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The School billed tuition totaling $12,600 for three students to the incorrect district of residence and … manner and develop and implement escalation procedures for when it is not. Address and resolve the incorrect …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mIncorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit … To assess the extent of implementation of the three recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underBus Wait Assessment and Other Performance Indicators
… we calculated 80.3 percent – a 4.8 percent difference. For September 2017, the MTA reported 76 percent WA, but we … are accurate. Document the procedure for creating the daily bus ridership file used for scheduling. Analyze the two …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… facilities have barriers to people with disabilities and many don’t meet ADA standards, according to an audit by … to people with disabilities in our city parks, playgrounds and beaches,” DiNapoli said. “The city has made progress over … but many of the problems we found have existed for years and should have been addressed long ago.” Nearly two decades …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesState Agencies Bulletin No. 762
… Purpose To describe the process of changing bargaining units for affected titles. Affected Employees Annual and hourly employees in the following titles effective July 26, 2007: Title Job Code … 001344 Encon Investigator 3 001394 Effective Date(s) The bargaining unit change will be processed in Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/762-change-bargaining-unit-61-bargaining-unit-31-certain-security-titlesOpinion 92-51
… in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (reimbursement for expenses incurred by member's spouse) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses … sources. We assume that the spouses are neither officers nor employees of the IDA. Section 856(2) of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Accounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfCyber Incident Response Team (2020-S-58) 180-Day Response
To determine whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public authorities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s58-response.pdfCyber Incident Response Team (2020-S-58)
To determine whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public authorities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s58.pdfEnvironmental, Social & Governance Principles and Proxy Voting Guidelines - 2026
The New York State Common Retirement Fund (Fund or CRF) is one of the largest public pension funds in the nation with invested assets valued at $273.1 billion (as of March 31, 2025).
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2026.pdfControls and Management of the Unemployment Insurance System
… began using ID.me, Inc. (ID.me) to provide identity verification services. In addition to managing UI benefits … related to the implementation of the ID.me identity verification service. The Department did not take some … collecting and analyzing data related to the identity verification process, to ensure the correct balance between …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-system