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DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… revenue may push some local governments closer to the edge of a fiscal cliff, according to a report released today … revenue may push some local governments closer to the edge of a fiscal cliff according to a report released today …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsUnderstanding Your GASB Report – Governmental Accounting Standards Board
… more information, refer to the 2024 Actuarial Assumptions report. Employer’s Contribution The amount reflects an … used in the Governmental Accounting Standards Board GASB report issued by NYSLRS for employers to comply with …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportYates County – Court and Trust Funds (2025-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations … Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program ( 2022-S-28 ). About the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingState Agencies Bulletin No. 2317
… to inform agencies of the content information for the 2024 Form 1042-S. Affected Employees: All Nonresident Aliens … Background: According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2199
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2024 minimum wage increases for hourly employees and provide instructions … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2199-january-2024-increase-minimum-wageIncorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… a Commercial Plan for members and their dependents who do not qualify for Medicare, and the Empire Plan Medicare Rx … Rx Plan) for retired members and their dependents who do qualify for Medicare. Claims paid under the Medicare Rx …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underReport File Transactions (File Upload) – Enhanced Reporting
… employee using the Enrollment Dashboard. For instructions on hiring employees for the purpose of receiving a NYSLRS ID, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-uploadState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health: Medicaid Program – Overpayments for Medicare Part … through Medicare Advantage Plans. From a judgmental sample of 89 claims identified as high-risk, totaling $1,325,452, … also found improvements are needed to the Department of Health’s automated claims processing and payment system to …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… budget shortfall in FY 2025 to reach $7.9 billion in FY 2027, with cumulative gaps for the three-year period adding … risks of $4.8 billion in FY 2025, $6.6 billion in 2026, and $8.3 billion in FY 2027, and projects potential … gaps of $9.9 billion in FY 2025, $13.4 billion in FY 2026, and $16.2 billion in FY 2027. Tax revenue would have to …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomWallace Volunteer Fire Department – Board Oversight (2024M-125)
… did not follow their bylaws and elect a five-member Board of Directors or a financial secretary, and the … The Treasurer did not accurately capture in the monthly meeting minutes the cash receipt and disbursement amounts discussed. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125State Agencies Bulletin No. 2203
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … changes to the Fiscal Year 2023 Department Budget Table USA rows on or after March 21, 2024 until the April 4, 2024 … changes to the Fiscal Year 2023 Department Budget Table USA rows on or after March 28, 2024 until the April 10, 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2203-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionDiNapoli: New York City’s Public Hospitals Need To Do More To Provide Interpretation Services
… hospitals and found several issues, from a failure to connect to interpreters to a lack of adequate records when … they ran into barriers, including 16 calls that failed to connect to an interpreter or provide information. H+H staff … An auditor’s test call with H+H officials failed to connect to a live operator, however. Visits to H+H mobile …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-new-york-citys-public-hospitals-need-do-more-provide-interpretation-servicesState Comptroller DiNapoli Releases Municipal & School Audits
… Fire Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 examined, … receipts or another suitable record to demonstrate amounts of collections due to the department. The manager booked … a receipt or the required business expense reports. Town of Covington – Tax Collection Remittance (Wyoming County) …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2395
… December 2025 Security Seniority Payment (Earnings Code SSP) and provide instructions for payments not processed … all eligible members. Effective Dates: The December 2025 SSP Payment will be processed in the check dates listed … Criteria: Employees are eligible for the December 2025 SSP payment provided the following criteria is met on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2395-new-december-2025-nyscopba-and-council-82-security-seniority-paymentMember Contributions
… fiscal years prior. So, contribution rates for April 1, 2026 through March 31, 2027 are based on what you actually … making voluntary contributions, you must: Complete the Election to Make Voluntary Contributions (RS5379) form . File the election form with your payroll office. Changing the …
https://www.osc.ny.gov/retirement/members/member-contributionsEast Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… [read complete report – pdf] Audit Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) … Period January 1, 2023 - November 30, 2024 Understanding the Audit Area Commonly used commodities such as fuel are … access to fuel could occur and remain undetected. During the audit period, the Company purchased 11,819 gallons of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Serven Volunteer Fire Company … did not ensure financial activities were properly recorded and reported and resources were adequately safeguarded, which increased … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0Selected State Agencies’ Roles in Financial Literacy (Follow-Up)
… Literacy (Report 2020-S-53 ). About the Program In recent decades, financial literacy has emerged as a key …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followState Comptroller DiNapoli Releases Audits
… dba Empower (Empower), a not-for-profit special education provider located in Niagara Falls, is approved by the State … of Labor – Controls and Management of the Unemployment Insurance System (Follow-Up) (2023-F-41) One of the … Department of Health – Medicaid Program – Managed Care Payments to Unenrolled Providers (2021-S-6) Medicaid …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-audits