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DiNapoli Releases Municipal Audits
… equipment purchased was then shipped to the town’s former video supply contractor. The supervisor was unable to verify …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsTown of Spencer – Disbursements (2025M-35)
… [read complete report - pdf] Audit Objective Did the Town of Spencer (Town) Board (Board) provide adequate oversight of non-payroll disbursements? Audit Period January 1, 2023 – … did not match the amount disbursed on the canceled check image. In addition, we reviewed 123 of these disbursements …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… $46.9 million for its 23 component districts for the 2023-24 claim year. Refer to Appendix B for details on State … New York State Education Department (NYSED) in November 2023 to correct an identified error. However, officials did … BOCES aid claimed for approved aidable services during the 2023-24 fiscal year. As a result, two component districts did …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22New York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the New York Institute for Special Education (Institute) on its … program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualGlossary
… must be formally appointed by the Court to safeguard these funds until the child becomes 18. Usually, a parent (the … to Help You Keep Your Money What to Expect from Us … he unclaimed funds glossary outlines the terminology used within …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryDiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion
… million, or 31 percent (13.8 percent, adjusted for medical care cost inflation), to $1.2 billion. Over the same time … place to start for New York is health plan coverage of the National Diabetes Prevention Program, including coverage for … will require steps including further transformation of patient care systems to emphasize primary care, and further …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billionSelected State Agencies’ Roles in Financial Literacy
… identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ … financial literacy offerings. We also sought to determine what data these agencies use to evaluate and improve … January 2018 to March 2022. About the Program Not only is financial literacy critical to an individual’s financial …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyResponse Planning for Unexpected Events
… whether the Metropolitan Transportation Authority (MTA) Metro-North Railroad (Metro-North) has plans or … a sub-department of Operations, is responsible for safe train operations and movement, train dispatching, engineer and conductor compliance with …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsDiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… to deliver basic services like education and public safety, while managing spikes in demand for additional services, like mental health and homelessness, without interruption. I encourage …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… Section Overview and Policies: The purpose of this section is to provide guidance to … and/or Expenditure Summary Report Budget Amendments and/or Change Orders Work Orders Proof of goods received (e.g., … check registers, cancelled checks) Work status reports or program progress reports Final expenditure reports Consultant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsUnified Court System Bulletin No. UCS-238
… annual salary, but it is considered pensionable earnings. Tax Information The Judicial Longevity Payment is taxable … regarding withholding taxes may be directed to the Tax and Compliance mailbox. … To inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-238-april-2017-state-new-york-unified-court-system-ucs-judicialOpinion 99-8
… - Imposition of (for a subscription to minutes of board meetings) LOCAL LAWS - Fees (imposition of by town for subscription to minutes of board meetings) PUBLIC MEETINGS - Minutes (imposition of fees by town for …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Opinion 97-26
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Equipment (authority to allocate cost of equipment between zone of assessment and remainder of district); (authority to … of unique or unusual circumstances (1990 Opns St Comp No. 90-25, p 58; (1976 Opns St Comp No. 76-524, unreported; 6 …
https://www.osc.ny.gov/legal-opinions/opinion-97-26SUNY Bulletin No. SU-211
… using the Earnings Code AMS (Adjust Military Stipend). Tax Information These monies are taxable income, will be … taxes will be calculated using the employee’s current Tax Marital Status and Withholding Allowances on the Update Employee Tax Data page. Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-211-2014-chancellors-power-suny-performance-incentive-paymentSUNY Bulletin No. SU-228
… using the Earnings Code AMS (Adjust Military Stipend). Tax Information These monies are taxable income, will be … taxes will be calculated using the employee’s current Tax Marital Status and Withholding Allowances on the Update Employee Tax Data page. Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-228-2015-chancellors-power-suny-performance-incentive-paymentDiNapoli Releases Bond Calendar for Fourth Quarter
… totaling up to $1.25 billion in tax-exempt and/or taxable fixed rate bonds for the month of October, and two bond sales totaling up to $15.9 million in fixed and variable rate tax-exempt bonds for the month of … sale of up to $1.20 billion of tax-exempt and/or taxable fixed rate bonds for the month of December. Long Island Power …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-bond-calendar-fourth-quarterState Agencies Bulletin No. 1735
… job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within … are some employees in the five boroughs of New York City (NYC) whose annual salary (including Location Pay) may be less … Work in one of the five boroughs of New York City (NYC) Have a Pay Basis Code of ANN on or after the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1735-minimum-wage-differential-annual-employeesOpinion 93-20
… the town board to require a countersignature in order for the receiver to transfer moneys deposited to his or her …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 2001-3
… of property used and useful in its operation of a gas, electric or water public utility service, or from using such … authority to municipal corporations operating gas, electric or water utilities to earn from and out of such operation an amount …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3State Agencies Bulletin No. 1350
… efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC) in reconciling employees Social Security number and name in the NYS payroll system (PayServ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reported