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Reporting Member Contributions – Enhanced Reporting
… returning overpaid contributions after one year. Federal Tax Treatment of Member Contributions For tax purposes, member contributions are treated as employer contributions under Section 414(h) of the Internal … contributions, use our help desk form (select “Monthly Employer Reporting” from the dropdown). Rev. 10/23 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsDiNapoli Releases Fiscal Stress Scores for 17 Cities
… For an overview of Comptroller DiNapoli’s Fiscal Monitoring System, … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesCollege at Brockport – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesContact Update Online Help
… Applications section, click on the Office of Operations Contact Management System (OOOCMS) button. Updating Contacts When you view a contact, the choices below appear. When updating information, … title. For example, the organizational role "State Agency - Head of Agency" can be designated as Commissioner, …
https://www.osc.ny.gov/contact-update/online-helpDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… Corporation (EFC) under a federal program to help fund its replacement of public and private lead water service lines … the State Constitution’s prohibition on using public funds for private purposes. “Exposure to lead from water service … the use of public funding to address lead service line replacement as it relates to the funds announced by Governor …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalOpinion 88-54
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Law, §4.26; also see McKinney's Statutes, §§41, 43). Therefore, it is our opinion a town board resolution …
https://www.osc.ny.gov/legal-opinions/opinion-88-54June 2002: Advance Refunding Bonds
… redemption and placed in an escrow account pending the call date or maturity date of the old debt. Why do a debt … bonds, if they are callable, are subsequently (on their call date) "called" for early maturity prior to their stated … of Non-current Governmental Liabilities, which is the new schedule for the Long-term Debt Account Group, should report …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsState Comptroller DiNapoli Releases State Audits
… been issued: New York City Administration for Children's Services (ACS): Administration of Non-Competitive and … or foster parents. Consequently, in some cases, the health and safety of children were placed at risk. In a … none were implemented. State Education Department (SED): Universal Pre-Kindergarten Program: Monitoring of Health and …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
… as required? Audit Period January 1, 2024 – April 24, 2025 We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2022. Understanding the Audit … 2023 and 2024 AFRs with OSC, as required by NYS General Municipal Law (GML) Section 30. Furthermore, the Supervisor …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21Town of Deerpark – Budget Review (B6-14-17)
… funds as of December 31, 2008. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17An Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation’s largest public sector health insurance programs. NYSHIP covers over 1.2 million active and … The New York State Health Insurance Program NYSHIP administered by the State Department …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesTips to Help You Keep Your Money
… Keep your accounts active. More than half of unclaimed accounts … insurance policies, utility and rent deposits, and your safe deposit number. Notify all your financial institutions when you move. Tell a family … Learn how to keep your financial accounts and records in order …
https://www.osc.ny.gov/unclaimed-funds/claimants/tips-help-you-keep-your-moneyState Agencies Bulletin No. 1571
… been approved by DOB after Pay Period 4L is processed. Notification Requirement for Employees Ineligible to Receive … on the list provided to agencies as mentioned under Notification Requirement in the OSC Actions –Reason Code PJR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1571-managementconfidential-mc-third-2-parity-increase-effective-april-2017Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… [read complete report – pdf] Audit Objective Determine whether the Village … (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) … of Copenhagen Village Board of Trustees Board Conducted an annual audit of the Village Chief Fiscal Officers CFO …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… spending and policy changes on issues of importance to New Yorkers, including housing, health care, mental health … education. While year-over-year spending growth appears to be significant, reserves are to be maintained at 15% of spending, consistent with … spending and policy changes on issues of importance to New Yorkers including housing health care mental health …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… costs in determining mainstream managed care premium rates. Our audit covered the period January 1, 2011 … monthly managed care premium rates, which are based, in part, on allowable MCO administrative costs. For this … The Department is required by the federal Centers for Medicare & Medicaid Services to create actuarially sound …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumCertification Process and You
Certification Process and You
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/certification.pdfAmbulance and EMS Billing
Office of the New York State Comptroller, Accounting Bulletin - Ambulance and EMS Billing
https://www.osc.ny.gov/files/local-government/publications/pdf/ambulance-and-ems-billing.pdfFraud Prevention and Detection
This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdf