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State Agencies Bulletin No. 1216
… An additional deferment is available to employees age 50 and over. These employees can defer up to $5,500 in addition … cannot choose to have both the “Retirement Catch-Up” and the “50 and Over Catch-Up” additional amounts deferred in the same …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1216-deferred-compensation-maximum-contribution-limits-calendar-year-2013Opinion 91-23
… in the opinion. FIRE COMPANY -- Membership (right to be member of more than one company) VOLUNTEER FIREFIGHTERS … membership in more than one fire company apply only to membership in fire companies within the same fire … §10-1006 and Town Law, §176-b contain provisions relating to the qualifications and appointment of volunteer members …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 95-8
… that the county treasurer shall receive and be the custodian of all moneys "belonging to the county or in which … attorney must be remitted to the county treasurer as custodian. Section 1349(2)(e) and (f) provide that forfeiture …
https://www.osc.ny.gov/legal-opinions/opinion-95-8State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Baldwin Union Free School District , Catskill Central … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … overtime. There was no documented pre-approval for any of the overtime reviewed and all overtime was approved after …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… directors’ report or any interim financial information to the membership. Of 220 disbursements reviewed totaling … rates were used. The financial software allowed changes to transaction data without approval and officials did not use available software controls to further safeguard transactions. Town of Marcy – Justice …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2Industrial Development Agency Board Governance (2017-MS-1)
… [read complete report] We also released six letter reports to the following Industrial Development Agencies (IDAS): … [pdf]. Purpose of Audit The purpose of our audit was to determine whether IDA Boards provided effective oversight … an independent public benefit corporation whose purpose is to promote, develop, encourage and assist in the acquiring, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1DiNapoli Releases October State Cash Report
… million lower than the Division of the Budget’s (DOB) latest projections but $1.9 billion higher than April … The General Fund ended October with a balance of $11.4 billion, largely due to financial settlements. “The state’s … through October totaled $42.3 billion and were just under $4 billion or 10.3 percent higher than the same period last …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportCity of Lockport – Budget Review (B23-1-7)
… the addition of four new firefighters. Officials plan to fund these services with a “public safety service fee”, which …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7II.3.D Evaluation – II. New York State Financial Accounting
… year, the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial plan projections. The State Comptroller is required under Section 8 of the State Finance Law to issue monthly, quarterly, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationState Comptroller DiNapoli Releases Audits
… – Oversight of the Nourish New York Program (Follow-Up) (2024-F-27) Nourish NY, jointly administered by the Department of … Services Housing Needs Assessment (Follow-Up) (2024-F-36) Homeless shelters across the state provide various …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsFederal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… from Washington from second-to-last in federal fiscal year (FFY) 2019 to 40th in FFY 2020 among states, according … government in FFY 2020. Overall, the state received 6.4% of total federal spending compared to 5.9% it received … from New Yorkers, compared to a national decline of 6.4%. The state’s per capita federal taxes were 27.6% higher …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backLocal Government – 2021 Financial Condition Report
… next largest revenue source for local governments. It is a major source for school districts, accounting for $16.2 … 38 percent of total revenues. State aid also represents a significant share of revenues for other local … stronger collections than before the pandemic in the first two quarters of 2021, although New York City’s collections …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… Vendor File is responsible for ensuring the accuracy of its information, including addresses and contacts, and … Customer File. The New York State Customer File consists of Centralized Corporate Customers and Local Customers. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesTown of West Seneca – Audit Follow-Up (2019M-195-F)
… in the audit report Town of West Seneca – Capital Project Management (2019M-195), released in March 2020. The … not fully transparent on the anticipated project costs. As a result, original estimates of $9.8 million were increased by more than $3.6 million after competitive bids were …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… of our review was to assess the Port Jervis City School District’s (District’s) progress, as of March 2025, in implementing our … Schools (Superintendent) is the District’s chief executive officer and is responsible, along with other administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fOpinion 92-30
… a prohibited interest in a contract between the county and agency, but must disclose any interest in such a contract pursuant to General Municipal Law, §803 and should not participate in the discussion or vote on the … county officials from participating in the discussion and vote on contracts with not-for-profit agencies for which …
https://www.osc.ny.gov/legal-opinions/opinion-92-30DiNapoli: North Shore Leads Staten Island's Growth
… Shore becomes the best version of itself. With this key information, we can continue to build on this progress and …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (2019-S-2) 180-Day Response
To determine whether the Department of Health (Department) paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier (NPI) for ordering, prescribing, referring, and attending (OPRA) health care providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s2-response.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (2022-S-9)
To determine whether tenants living in Mitchell-Lama developments supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s9.pdfExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up) (2023-F-39)
To assess the extent of implementation of the four recommendations included in our initial audit report, Medicaid Program: Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f39.pdf