Search
State Agencies Bulletin No. 2259.1
… with information and new instructions for processing letters received for the outreach and escheatment of uncashed … year 2023. Agencies must treat signed and returned letters as a written request for reissuance of a payroll … than $999.99. Beginning with the outreach in 2024, signed letters will be directed to the employee’s most recent agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22591-outreach-and-escheatment-2023-uncashed-nys-payroll-checksDiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… New York State’s Environmental Facilities Corporation (EFC) has provided financing for over 2,000 … Thomas P. DiNapoli. “The Environmental Facilities Corporation serves a critical role in financing improvements … to ensure the success of these programs continues.” EFC is a public benefit corporation that provides financing …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… United HealthCare for prescription medications under the State's employee health insurance program. The audit covered the period from January 1, 2008 through December 13, 2011. … United HealthCare for prescription medications under the States employee health insurance program …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… statewide moderated in 2023, following two years of double-digit increases,” DiNapoli said. “The fluctuations … rates.” Local sales tax collections in the fourth quarter of 2023 increased by 3.1% compared to the same quarter of 2022, similar to the 3% and 3.6% year-over-year growth …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023EPI - “Nation’s Report Card” Underscores New York’s Need for Academic Recovery
The COVID-19 pandemic hit New York earlier than most states and forced New York’s schools to take on the extraordinary challenge of quickly shifting to remote learning formats.
https://www.osc.ny.gov/files/reports/pdf/new-yorks-need-for-academic-recovery.pdfSelect Financial Management Practices
… Purpose To determine if the Albany Port District Commission’s (Commission) capital planning process and collection and … delinquent accounts receivable are in compliance with the Commission’s procedures for the period January 1, 2013 … To determine if the Albany Port District Commissions Commission capital planning process and collection and …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesOpinion 96-13
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Service Award Programs (simultaneous participation in retirement system) VOLUNTEERS -- Ambulance Workers (simultaneous participation in service award program and retirement system) CIVIL SERVICE …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Norwich City School District – IT Asset Management (S9-22-18)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Although … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … with a combined total cost of $1,449 were not inventoried. In addition, officials have not adopted a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Town of Coldspring – Town Clerk Operations (2013M-137)
… a timely manner. The Clerk inappropriately inter-mingled her personal financial activity with the Town’s business. The …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… records. The handbook did not require salaried employees to prepare time sheets or timecards. As a result, seven … salaries totaling $238,569 did not prepare time records to document their days and hours worked and leave accruals … Consequently, employees were credited with leave time to which they were not entitled. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the … and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements … December 31, 2012 Empire paid over $63 million for 39,993 claims for special items. Key Finding Empire did not have …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireState Comptroller DiNapoli: Costs Will Climb for Municipal Landfills
… DiNapoli. "Before landfills begin to reach capacity, it is critical that local governments plan for future costs that … facilities, including transfer stations, combustors, recycling centers and landfills. According to the New York … liabilities for landfills totaling $298 million, which is the estimated amount they expect to pay over a 30-year …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-costs-will-climb-municipal-landfillsDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… Stronger than anticipated revenues and lower costs for asylum seekers will help New York City balance its $118 … it harder to continue to fund recent spending additions for discretionary programs and maintain services. “New York … been added to FY 2025 and another $3.1 billion is forecast for FY 2026. The city’s revenue estimates align with …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesSouthold Union Free School District - Leave Accruals (2018M-113)
… We found errors in accrual records for 70 percent of the employees tested, confirming that the District’s … resulting in leave balances being overstated by a total of 9.5 days valued at $3,623. Key Recommendations Implement … information is maintained and monitored. Provide oversight of duties performed by the District Clerk. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Town of Horicon – Leave Accruals (2016M-421)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period January 1, … Town of Horicon Leave Accruals 2016M421 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Privacy and Security of Student Data
… complete, interconnected systems of educational services in the United States. The Department administers school aid, … with 2.4 million students. The Department is responsible for safeguarding its data and ensuring the confidentiality, … leading to an increased reliance on technology. This resulted in an escalation of cybersecurity threats – …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataMessage from the Comptroller – 2021 Financial Condition Report
… State Fiscal Year (SFY) 2020-21 will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The impact of … State Fiscal Year SFY 202021 will long be remembered for the disruption caused by the COVID19 pandemic and for the …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… million in questionable or fraudulent personal income tax refunds from being paid so far in 2017. DiNapoli's office … said. "We'll stay one step ahead of the schemes used by tax cheats, and look to ensure only legitimate refunds are … DiNapoli's office audits New York state personal income tax refunds prior to payment. The Comptroller's auditors work …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsSpecial 20-Year Plan for Investigators in the Office of a District Attorney (Sections 89-d and 89-d(m))
Information for members about special 20 year retirement plan for Tier 1 and Tier 2 investigators assigned to the office of a district attorney
https://www.osc.ny.gov/retirement/publications/special-20-year-plan-investigators-office-district-attorney-sections-89-d-and-89-dmBecoming Eligible for a Benefit – Special 20- and 25-Year Plans
… you are vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. Vesting is automatic; you don’t need to fill out any paperwork or file an application to become vested. …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefit