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Overview – Reporting Elected and Appointed Officials
… To make sure your employees receive the benefits they’re due, …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewOpinion 2010-1
Whether monies held in a park land trust fund pursuant to village law may be expended to pay that part of the purchase price
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Infrastructure Inspection and Maintenance (Follow-Up)
… were not given priority, as the Corporation's process for determining inspection and maintenance priorities lacked … and also authorized the Power Authority to issue debt for the purposes of financing the construction, … a documented and sound system should be established for supporting capital spending decisions. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followAccess-A-Ride Accident Claims
… copy of the reports to the MTA's third-party administrator for automobile liability insurance, Claims Service Bureau … result from the accidents. The 14 carriers are covered for personal injury and property damage through MTA's captive … associated with the expanding use of black car services. For the most part, the Paratransit Division and the carriers …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claimsImplementation of the Dignity for All Students Act
… Purpose We evaluated the steps the State Education Department (Department) has taken to ensure … district policies and practices comply with the Dignity for All Students Act (DASA); and school districts report …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actSales Tax Vendor Registration Practices (Follow-Up)
… 2020-S-40 ). About the Program The Department of Taxation and Finance (Department) is responsible for administering more than 40 State and local taxes, … to 4.875%, and in the Metropolitan Commuter Transportation District at 0.375%. The use tax is imposed on taxable items …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… should also understand the requirements for submitting an emergency payment. A purchase resulting from a Business … under normal business practices does not constitute an emergency. See Section 6.E - Making an Emergency Payment of this Chapter for more information on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleAdministration of Fellowship Leaves (Follow-Up)
… of New York (CUNY) instructional staff were awarded for authorized purposes and in compliance with all applicable … and the integrity of CUNY’s fellowship leave program. For example, there was no single comprehensive record …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followContract with Daytop Village, Inc. (Follow-Up)
… Purpose To determine the extent of implementation of the three … OASAS paid Daytop $11.5 million more than it was entitled to. The objective of our follow-up was to assess the extent …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followOpinion 98-4
… COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY TREASURER -- …
https://www.osc.ny.gov/legal-opinions/opinion-98-4State Police Bulletin No. SP-125
… Purpose To notify agencies of a change in dues and agency shop fee structure and the addition of two (2) new deduction codes. Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by the Police … At the request of the PBA, OSC has implemented a change in dues and agency shop fee structure for employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-125-police-benevolent-association-new-york-state-troopers-inc-dues-andRebates and Discounts on Physician-Administered Drugs (Follow-Up)
… in an office setting. To reduce Medicaid costs for prescription drugs, the federal government established … to pass on the savings to Medicaid when they submit claims for 340B drugs. Our initial audit report, which was issued on … drugs nor ensured the proper billing for 340B drugs. These problems cost the Medicaid program an …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/rebates-and-discounts-physician-administered-drugs-followState Agencies Bulletin No. 446
… regarding previously issued Bulletin 435 - Change in the Manager of the NYS College Savings Program. Affected Employees Employees who participate in the College Savings Program. Effective Date Immediately … updated all payroll records for employees who participate in the College Savings Program, with the new account …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsDiNapoli Tracks State and City Spending Related to Asylum Seekers
… Thomas P. DiNapoli today launched a new online tool to monitor emergency spending related to assistance for asylum seekers by New York state and New … needs,” DiNapoli said. “My office has launched a new tool to provide transparency on this emergency spending and show …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekersDiNapoli: Tax Cap Remains at 2% for 2026
… for commodities and services and the potential impact of policy choices at the federal level." In accordance with … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026City of Newburgh – Budget Review (B24-6-9)
… greater than the tax levy limit (tax cap) unless a local law is adopted to override the limit. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9DiNapoli: Tax Cap Remains at 2% for 2025
… capped at 2% for 2025 for local governments that operate on a calendar-based fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure affects tax …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025Administration of Mitchell-Lama Waiting Lists (Follow-Up)
… exchange for low-interest mortgage loans and real property tax exemptions, the Program required limitations on profit …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followCollection of Fines Related to Tenant Complaints (Follow-Up)
… Objective To assess the extent of implementation of the six … in our initial audit report, Collection of Fines Related to Tenant Complaints (Report 2018-S-58 ). About the Program … are heard before an Administrative Law Judge. Depending on how they are resolved, harassment and non-compliance cases …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followState Comptroller DiNapoli Releases Municipal Audits
… in accordance with established guidelines, but once funds were disbursed, officials generally did not follow up …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits