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Opinion 94-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200) STREETS AND HIGHWAYS -- … Whether the approval of the State Comptroller is required in …
https://www.osc.ny.gov/legal-opinions/opinion-94-3DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… in April totaled just over $10.9 billion, a $7.2 billion, or 39.9%, decrease from last April, and $4.4 billion lower … for SFY 2023-24 are projected to be almost $9.2 billion, or 3.9%, lower than SFY 2022-23. These declines include a forecasted reduction in tax receipts of $3.5 billion, or 3.2%. This follows a decrease in tax revenues of 7.8% in …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… The Executive Budget continues efforts to control costs while … released today by State Comptroller Thomas P. DiNapoli. The report also points out that details are lacking on spending changes required for balance in the coming years. “New York state is in its strongest fiscal …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressBaker Victory Services – Compliance With the Reimbursable Cost Manual
… as needed. Other Related Audits/Reports of Interest Unity House of Troy: Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualOversight of Weights and Measures Programs (Follow-Up)
… Objective To determine the extent of implementation of the four … oversees the inspections of all commercial devices used to measure commodities sold on the basis of weight, volume, or size to ensure accuracy of measurement; packaged goods to ensure … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followState Agencies Bulletin No. 2297
… W-2. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2297-january-1-2025-salary-increases-executive-law-section-169-commissionersInspecting Highway Bridges and Repairing Defects (Follow-Up)
… of implementation of the four recommendations included in our initial report, Inspecting Highway Bridges and … five years. Key Finding Authority officials made progress in correcting the problems we identified. Of the four prior … are planned to address the unresolved issues discussed in this review. …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followWage Subsidy and Transitional Employment Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … employers for their wage subsidy costs (i.e., cost of the wages and fringe benefits paid to participants during … To determine the extent of implementation of 2 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followOversight of Homeless Shelters (Follow-Up)
To assess the extent of implementation as of February 2025 of the eight recommendations included in our initial audit report 2018S52
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followPipeline Safety Oversight (Follow-Up)
… initial audit report, Pipeline Safety Oversight ( 2015-S - 31 ). Background New York State’s pipelines transmit, gather, … Service Commission: Pipeline Safety Oversight (2015-S-31) …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followPension Payment Calendar
… direct deposit, your check was mailed on December 30. 2026 Calendar (January – December) M = Check Mailing Date D = Direct Deposit Date 2026 Pension Payment Dates Month Check Mailing Date (M) …
https://www.osc.ny.gov/retirement/retirees/pension-payment-calendarState Agencies Bulletin No. 1197
… Purpose To inform agencies of changes to the payroll processing calendar due to the SSN Decoupling … current NYS EmplID, a non-SSN based alpha numeric value. ( Payroll Bulletin No. 1189 ) To complete the SSN Decoupling … schedule remain in effect as previously published. ( Payroll Bulletin No. 1138 ) Status updates will be posted on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1197-payroll-processing-calendar-schedule-ssn-decouplingComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Niskayuna No. 2 Fire District , Northville Public Library , Town of North Norwich and the Town of Phelps . “In … accurately record volunteer activities. Northville Public Library – Cash Disbursements (Fulton County) The board did …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsFormer Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… by U.S. District Judge Nelson S. Roman to 33 months in prison for fraud and tax charges arising out of his … fraud, which carries a maximum sentence of 20 years in prison, and one count of subscribing to false tax returns, … which carries a maximum sentence of three years in prison. In addition to the prison sentence, MELIN, 46, of …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseNew York’s Economy and Finances in the COVID-19 Era
… 6,320 11.2% Erie 255,861 21,860 9.3% Essex 8,875 758 9.3% Franklin 15,296 1,050 7.4% Fulton 15,655 1,063 7.3% Genesee …
https://www.osc.ny.gov/reports/covid-19-november-12-2020Oversight of Transportation Services and Expenses (Follow-Up)
… trucks) and large transportation (e.g., inmate buses, tractor trailers) vehicles. Many of DOCCS’s employees operate …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followState Authority Contract Approval, Reporting and Filing
… Review and Approval All State authorities are required to submit certain contracts and contract amendments for prior … Notices identifying contracts that authorities must submit for prior approval Guide for Submitting Annual Reports … Require Prior Approval or Filing How and When to Submit an Annual Report Every State authority must report the …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… Legislative bill S.7352/A.09823 was signed into law on Dec. 17. The measure, proposed by the Office of State … importance of this legislation and signing the bill into law. I also want to thank bill sponsors Senator Jack Martins … Legislative bill S7352A09823 was signed into law on December 17 …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… whether Empire BlueCross BlueShield's (Empire) payments for certain special items were reasonable in relation to the … portion of the Empire Plan (Plan), which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the agreements between … may be entitled to additional payments for special items that are not covered by the standard fee schedules. … agreements with member hospitals limit charges for special items, while agreements with other hospitals do not have such …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-through