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Becoming Eligible for a Benefit – Coordinated Plan for ERS Tier 6 Members
… Coordinated Plan information for ERS Tier 6 members under Article 15 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1530/becoming-eligible-benefitBecoming Eligible for a Benefit – Coordinated Plan For ERS Tier 5 Members
… Coordinated Plan information for ERS Tier 5 members under Article 15 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1523/becoming-eligible-benefitPayment for Service Credit – Coordinated Plan For ERS Tier 5 Members
… Coordinated Plan information for ERS Tier 5 members under Article 15 Payment for Service Credit …
https://www.osc.ny.gov/retirement/publications/1523/payment-service-creditUnified Court System Bulletin No. UCS-175
… paid Leave of Absence), on Workers’ Compensation Disability Leave ( WDL ) without pay, paid Military Stipend ( MLS ), or Military Training … paid Leave of Absence), on Workers’ Compensation Disability Leave ( WDL ) without pay, paid Military Stipend ( …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-175-december-2011-unified-court-system-ucs-uniform-allowance-andComptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… Thomas P. DiNapoli, Orange County District Attorney David M. Hoovler and Ulster County District Attorney David J. Clegg announced on Wednesday, April 29, 2020, their …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business
… stole fire company funds to bankroll her private cookware business," State Comptroller Thomas P. DiNapoli … firefighters bravely serve our communities – and it’s reprehensible that someone would pocket the very funds that … Cesternino used her position as the Fire Company’s Treasurer to regularly withdraw cash, issue herself checks, …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-companyNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… New York State Comptroller Thomas P. DiNapoli and Orange … 45, and his wife, Sharma Alam, age 45, both of the Town of New Windsor, were arrested and charged with Grand Larceny in … First Degree in connection with a scheme to defraud the New York State Medicaid program of millions of dollars. Raja …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsOpinion 90-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the board of fire commissioners may expend moneys for this project in excess of the amount approved at referendum …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances (2017-S-2) 90-Day Response
To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s2-response.pdfDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… York City balance its $118 billion fiscal year (FY) 2026 budget, according to a report released today by State Comptroller Thomas P. DiNapoli. However, … conditions, and fiscal risks from anticipated federal budget cuts. These challenges could limit the city’s …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and … billion from March 1 through July 17, with steep increases in payments following the onset of the pandemic. In the most …
https://www.osc.ny.gov/reports/covid-19-july-22-2020Village of Manlius – Financial Reports (2025M-89)
… that, if implemented, will improve the Village’s financial reporting. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89King Center Charter School - Information Technology (2018M-61)
… breach notification, disaster recovery, data backup, password security management, IT asset inventory and user … address breach notification, disaster recovery, backups, password security management, IT asset inventory and to …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61DiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… those services. In exchange, DOH pays the plans a monthly premium for each enrolled member. Generally speaking, if a … in October 2019. The audit identified $1.5 billion in premium payments that were made from 2017 to 2019 for … in NY since February 2020, but Medicaid made 45 monthly premium payments totaling $100,859 from June 2020 through …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… subsequent years and did not file its 2012 property tax cap computation with OSC. Our calculation of the property tax cap limitation resulted in the Town property tax levy exceeding the cap limit by approximately $11,800. The Board did not audit …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… The Board has not implemented compensating controls to address the lack of segregation of duties performed by the … There was no evidence that the Board conducted an audit of claims. Although fuel consumption records were kept for … to the Treasurer preparing pay checks. Perform a thorough claims audit and approving claims before the Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Fiscal Stress Monitoring System Results for Municipalities: Common Themes for Fiscal Year 2018
This report summarizes the fiscal and environmental results of all 1,586 New York counties, cities, towns and villages in FY 2018.
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-results-for-munis-common-themes-fiscal-year-2018.pdfManagement of General School Funds (Follow-Up)
… nine recommendations included in our initial audit report, John F. Kennedy Educational Campus: Management of General … York City Department of Education (DoE) did not provide John F. Kennedy Educational Campus staff with adequate … management control over GSF accounts. Key Finding DoE and John F. Kennedy officials have made progress in addressing …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followIX.12.C State Responsibility – IX. Federal Grants
… administration of covered programs have designated CMIA contacts, usually located in the budget or finance office, … and reduce such liabilities. In those instances, CMIA contacts for the affected lead state agencies will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20