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Otsego County – Court and Trust Funds (2025-C&T-4)
… Surrogate’s Court Clerk generally maintained appropriate records and properly reported court and trust funds. However, … Treasurer’s custody that he should have turned over to the State Comptroller as abandoned property. Before our review … with the Otsego County Surrogate’s Court and the State Comptroller in July 2025 for guidance on the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4SUNY Bulletin No. SU-126
To explain OSCs automatic processing and agency procedures
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-126-restoration-contract-pay-and-additional-pay-suny-21pState Agencies Bulletin No. 1217.1
… below). For Pre-Adjudicatory Settlement Agreements only , agencies must complete and submit a signed electronic … . For Pre-Adjudicatory Settlement Agreements only , submit by email to OSC a signed copy of the attached … on IRS Form W-2. Generally, front pay awards will be paid only where front pay is a remedy expressly available under an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuantState Agencies Bulletin No. 1217
… below). For Pre-Adjudicatory Settlement Agreements only , agencies must complete and submit a signed electronic … For Pre-Adjudicatory Settlement Agreements only , submit by email to OSC a signed copy of the attached … on IRS Form W-2. Generally, front pay awards will be paid only where front pay is a remedy expressly available under an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuantCayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
Determine whether Cayuga County (County) officials ensured electronic data containing personal, private, and sensitive information (PPSI) on County-owned Public Health Department (Department) devices was adequately protected from unauthorized access and use.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cayuga-county-2022-146.pdfExamination of Unemployment Insurance Benefits
… Purpose The objectives of our examination were to determine if: (i) Unemployment Insurance (UI) benefit … based on the results of our findings. Background To accomplish our examination objectives, we selected for … We used the results of our analyses and file matches to identify and recover any inappropriate payments and to …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsDiNapoli: Report Warns of Growing State Debt
… debt for non-capital purposes. Amend the constitution to ban the issuance of state-funded debt by public authorities … data and information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtOversight of Horizon and Crossroads Juvenile Centers
… management services were completed in a timely manner. Only 53% of the youth sampled received an initial intake …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersIX.12.K Functional Clearance Patterns – IX. Federal Grants
… funds until such checks clear the state's bank account or EFT settlement occurs. To calculate CMIA interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsEnvironment, Energy and Agriculture – 2022 Financial Condition Report
… average value for farmland among Northeastern states— only Maine’s value was lower. According to the U.S. …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureMedicaid Program – Oversight of Social Adult Day Care Programs
… provided adequate oversight of Medicaid managed long-term care plans to ensure social adult day care program services met program standards. The audit … provided adequate oversight of Medicaid managed longterm care plans to ensure social adult day care program services …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsState Agencies Bulletin No. 180
… Active employees (incumbents and employees on paid leave of absence) in multi-filled salaried positions when the … include the positions which are overfilled on the last day of the pay period (pay end date) for the specified check date. OSC may withhold salary payments of employees in overfilled positions. Agency Actions Review …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsOpinion 2006-4
… a letter dated after the enactment of chapter 615 from Senator Farley, who was the Senate sponsor of S. 7160, which … of 2002, is consistent with the conclusion reached herein. Senator Farley stated, inter alia, that: The third change we … 186, 524 NYS2d 409, footnote 4; Matter of Delmar Box , 309 NY 60, 67; see also Pena v Robles , 2006 NY Slip Op 51020U, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … growth in collections during the first half of 2025 almost doubled that for the same period last year (1.9%) … experienced stronger growth in the first half of 2025, future revenues may become less predictable as local …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… at the same time as other services, including heat therapy, massage therapy, electrical stimulation, and evaluation and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesPulaski Academy and Central School District - Separation Payments (2020M-20)
… - pdf] Audit Objective Assess whether separation payments to certain District officials were authorized and accurately … employment contracts. Key Findings District officials need to improve the separation payment procedures. We found … payments. Did not realize the former Superintendent was to reimburse the District $2,813 for previously received …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Unified Court System Bulletin No. UCS-322
… Purpose The purpose of this bulletin is to introduce a new Action Reason code to identify … 2016. Consistent with practice, when a CSEA Agreement is reached, the negotiated changes were extended to MC and … Any employee whose current salary and/or increment code is impacted by this review must have their PayServ Job record …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-stepsComptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… and New York City Department of Investigation (NYC DOI) Commissioner Mark Peters today announced that … in state prison. A multi-agency investigation, including NYC DOI and two federal agencies, exposed the theft of … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveOversight of Adult Care Facilities
… alcohol and marijuana paraphernalia left out in a medical office and an administrator’s office, respectively. Such … complaints included allegations of poor care, lack of resident supervision, and dirty or poorly maintained … investigations with substantiated allegations, including a resident abusing another resident, call bells not working …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesState Agencies Bulletin No. 2079
… amount of Social Security tax ($9,114.00 ) for 2022 will only have a deduction for the Medicare tax deficiency in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2079-year-end-procedure-taxable-employee-expense-reimbursements