Search
Financial Condition and Selected Expenses
… which included unsupported performance incentives and horse transportation, contributed to NYRA’s racing operation …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… to ensure claimed expenses are program appropriate and consistent with contract requirements. Our audit covered … Background The Institute’s stated mission is to protect and promote the health of New York State’s diverse population through disease surveillance and the provision of quality prevention, health care, and …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsState Agencies Bulletin No. 2379
… for processing taxable Educational Assistance Benefits for 2025. Affected Employees: Employees who receive Employer paid … that exceed the $5,250 exclusion limit for calendar year 2025 are affected. Per IRS Publication 15-B, Employer’s Tax … 15-B for further information. Note: As of July 2025, two new earnings codes have been created to allow the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025Henderson Fire District – Financial Activities (2025M-67)
… (Board) adequately monitor financial activities and ensure the Treasurer maintained appropriate records and reports? Audit Period January 1, 2023 – February 27, 2025 … records are maintained to capture all transactions and monitor financial activities by reviewing bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67State Agencies Bulletin No. 2377
… for others. Affected Employees: Employees receiving a 2025 Form W-2 are affected. Background: Internal Revenue … or received employer contributions to a defined contribution plan (401(k) or 403(b)) in the current tax … to uncheck the Retirement Plan checkbox: 400 – CUNY 403 ROTH 403 – Supplemental Retirement Annuity CUNY 404 – SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2377-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2025Opinion 2007-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… financial stability and economic growth for residents and small businesses alike. I thank Governor Hochul, Comptroller … future of Red Hook. This is about providing families and small businesses with the resources they need to grow and … approved fifty-seven BDD designations to date. As of 2/10/2025, the Comptroller’s office had deposits totaling …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… State Office of Temporary and Disability Assistance (OTDA) can take steps to improve its efforts to ensure survivors of … State Office of Temporary and Disability Assistance OTDA can take steps to improve its efforts to ensure survivors of …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingOversight and Monitoring of the Universal Pre-Kindergarten Program
… Objective To determine the adequacy of the New York City Department of Education’s (DOE) monitoring … To determine the adequacy of the New York City Department of Educations monitoring of Universal …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programMedicaid Program – Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus
… Purpose To determine whether the Department of Health (Department) made inappropriate premium payments to Medicaid mainstream managed care plans and Family Health Plus managed care plans (Plans) for recipients who … To determine whether the Department of Health made inappropriate premium payments to Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/medicaid-program-inappropriate-premium-payments-recipients-no-longer-enrolled-mainstreamState Agencies Bulletin No. 845
… establishment of guidelines and procedures for employee vs. independent contractor determinations can, if followed, … on money found to be owing, and Possible penalties and civil fines Conversely, misclassifying an independent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerFormer Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… to theft concerning programs receiving federal funds before U.S. District Judge Richard J. Arcara. The charge carries a maximum penalty of 10 years in prison and a $250,000 fine. In addition, Cowart’s … defendants is scheduled for April 5, 2018 at 12:00 p.m. before Judge Arcara. Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterState Agencies Bulletin No. 1097
… revise the procedures governing OSC’s review and approval of retroactive transactions. Affected Employees Agencies that submit retroactive transactions on behalf of their employees Effective Date(s) Immediately Background … as timely as possible. Due to the increased frequency of retroactive transactions with an effective date greater …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesOversight of Nurse Licensing
… within 180 days. Any investigations that remain open after 360 days are upgraded to a Priority 1 status. Annually, the … (Priority 2–4) investigations that exceeded the 360-day benchmark were not reclassified as Priority 1. 327 …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingState Comptroller DiNapoli Releases Municipal Audits
… Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's fiscal climate, … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … of Fulton – Justice Court Operations (Schoharie County) The former justice did not ensure court money was accurately …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… to $1.2 billion in managed care premiums that were paid for members who may have resided outside of New York. … premiums to his or her managed care plans. Responsibility for preventing enrollment in more than one state lies at both … and ensure New York is only paying Medicaid costs for its residents.” Medicaid members are enrolled through the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateDiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… audits by New York State Comptroller Thomas P. DiNapoli have revealed a number of local Industrial Development Agencies (IDAs) do not verify if businesses receiving tax breaks are actually … audits by New York State Comptroller Thomas P DiNapoli have revealed a number of local Industrial Development …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataState Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,450 … personal alarm system at the Albion Correctional Facility in Orleans County. $11.9 million with Hudson Valley … various buildings at the Green Haven Correctional Facility in Dutchess County. $1.3 million with KS Construction of NY …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilState Comptroller DiNapoli Releases Municipal Audits
… and did not properly assess $4,330 in penalties on unpaid customer accounts. The board did not formally adopt the water … In addition, the board did not enforce 39 unpaid customer accounts with unpaid balances totaling $14,458 for … process to procure services from seven professional service providers totaling $630,336. Crown Point Fire …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-340
… Payment (SLED). Affected Employees: Employees in the following bargaining units who meet the eligibility … annual Security and Law Enforcement Differential payment in the amount of $850. In addition, consistent with prior practice, when a CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-340-april-2024-unified-court-system-ucs-security-and-law