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State Agencies Bulletin No. 2001
… on changes to the following areas for 2022: Withholding Rates, and Tax Brackets Additional Withholding Adjustment for … paycheck of January 2022. Federal Withholding Allowance Per IRS Publication 15-T , withholding for employees with the … for qualified parking benefits has increased to $280 per month in 2022. Qualified Transit Pass The maximum exclusion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… meeting job creation goals. These same IDAs are unable to recover incentives given to companies that fail to reach specific benchmarks because … do not verify the investment and job information provided when businesses apply for financial assistance and have not …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… of the State Finance Law. The purpose of this section is to: (i) define when a contract for banking services is necessary; (ii) set … contracts. The following definitions are applicable to this section: Banking Services -- Services provided by a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsOpinion 92-25
… discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (riding on fire vehicles during emergency calls) … who is not a member of the fire department, to ride on fire vehicles during emergency calls, so long as the … of fire commissioners of a fire district to adopt rules and regulations governing all fire companies and fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-25DiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… reimbursed providers for excessive services, including 41 dental exams for one patient over three years and identified … the same as non-APG claims. Most of the payments were for dental procedures totaling $17.5 million. Medicaid limits dental cleaning and dental exam services to twice per year, …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresState Comptroller DiNapoli Releases Audits
… Small Business Recovery Grant Program (Program) designed to support small businesses or for-profit independent arts … of the $760 million allocated for small businesses to 40,842 applicants, with an average grant amount of … factors established in the original goals of the Program when awarding grants, instead favoring a first-come, …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. … process to ensure that competitive methods are used when procuring goods and services. Although the board adopted …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… “While it is clear that our municipalities continue to struggle with balancing revenues against increasing costs, … comprehensive multiyear financial plans are crucial to overcoming both current and future fiscal challenges.” … municipality receives a separate environmental score. When examining the scoring results, DiNapoli noted 14 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesOpinion 89-62
… multiple nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is … of the district. Thereafter the ballots prepared for the election of fire district officers shall specify the names of … proper blank spaces for each office to be filled at such election. If any such resolution shall be adopted, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-62State Agencies Bulletin No. 2002
… Purpose: The purpose of this bulletin is to provide information and processing instructions regarding … and Technical Services Unit (BU05) assigned by DHSES to be a canine handler are affected. Background: The … the payment. Please note: Earnings Code HSC cannot be used when submitting a canine handler stipend payment for a prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationTown of Lockport – Building Permit Fee Collections (2025M-56)
… − in this case a town − that authorizes a property owner to construct a new building, expand or remodel an existing one or make significant changes to an existing structure. Typically, in addition to State and … itemized deposit slips, detailed duplicate receipts). When adequate internal controls are not implemented over the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Comptroller DiNapoli Releases Municipal & School Audits
… did not properly audit and approve all claims prior to payment. Auditors reviewed 100 claims totaling … 43 claims totaling approximately $16.1 million paid to GST BOCES. This compromised the claims auditor’s … application by ensuring accounts were locked or disabled when an employee separated from the district. City of …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsCicero Volunteer Fire Department - Financial Activities (2025M-138)
… accurate and current accounting records and reports to comply with legal requirements and help a fire … provide adequate oversight of the financial operations to ensure that public funds are managed with accountability, … totaling $237,152 were not adequately supported. When the Treasurer pays bills that have not been reviewed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… education sector that attracts students and investment to our colleges and universities, which benefits our state … of several public and private institutions, forcing a few to downsize or close their doors. New York’s future depends … enrolled about 1 in 11 students nationally; in Fall 2010, when enrollment peaked nationwide, it was 1 in 16. New York’s …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49)
To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49.pdfThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual (2024-S-32) (180-Day Response)
To determine whether the costs reported by The Arc Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s32-responsesed.pdfHousing 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) 180-Day Response
To determine whether Homes and Community Renewal has established and maintains adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice Voucher Program, the Section 8 Performance-Based Contract Administration Program, and the COVID Rent Relief Program to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s28-response1.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (2021-S-10) 180-Day Response
To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements, and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s10-response.pdfCharles R. Drew Early Childhood Center, Inc.: Compliance With the Reimbursable Cost Manual (2024-S-19)
To determine whether the costs reported by Charles R. Drew Early Childhood Center, Inc. (Charles R. Drew) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s19.pdfPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-45)
To determine whether the costs reported by Positive Beginnings, Inc. (Positive Beginnings) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) RCM ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s45-response.pdf