Search
Financial Condition and Selected Expenses
… Agreement (Agreement), a percentage of Resorts’ Video Lottery Terminal (VLT) revenue is directed to NYRA for … to senior officials, NYRA generated a surplus of $1.7 million in 2014, excluding the VLT subsidies. However, … operation deficits. Key Recommendations To calculate the results of NYRA’s racing-related financial operations, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesCUNY Bulletin No. CU-845
… the employee’s Form W-2. Undeliverable Checks When a valid payroll check is undeliverable due to the agency’s inability … the agency should follow the Agency Actions identified in Payroll Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-845-cuny-2025-3125-general-salary-increases-internationalState Agencies Bulletin No. 2246.1
… Supersedes Payroll Bulletin No. 2246 Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the NYSCOPBA Non-Pensionable Lump Sum Payment and to … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the NYSCOPBA NonPensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22461-new-york-state-correctional-officers-and-police-benevolent-associationComptroller DiNapoli Releases Municipal Audits
… fees, $39,797 in administrative fees, $21,312 in ignition interlock fees and $17,672 in restitution and surcharges …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 91-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village) … a town may issue indebtedness after the incorporation of a village which is coterminous with the town You also ask …
https://www.osc.ny.gov/legal-opinions/opinion-91-5XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… State of tangible personal property or taxable services in excess of $300,000 during the immediately preceding four … sales tax quarters. The contractor must also certify in writing to the procuring agency that the requisite … address an emergency situation (an "emergency" within the meaning of State Finance Law Article XI, or to ensure the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… responsible for ensuring that MCOs comply with State and federal Medicaid regulations. For example, State oversight of …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… 2017 through March 2022. About the Programs HCR is the State’s affordable housing agency, with a mission to build, … 83% of available vouchers were used in the eastern area of New York City for all five years during our scope and the …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingState Agencies Bulletin No. 2110
… Purpose: The purpose of this bulletin is to provide agency instructions for … Employees. Affected Employees: Seasonal hourly employees of the Department of Environmental Conservation and the Office of Parks, … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2110-april-2023-longevity-payment-long-term-seasonal-employeesCUNY Bulletin No. CU-772
… executed between CUNY and DC37, CUNY agreed to establish a new salary step plan for employees in the Custodial … 403(b) 406 Strike/Discip Fine 416 Deferred Comp 425 Repay State Loans/Debt 432 SED Tax Deferred Annuity 433 Total … all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-772-cuny-dc37-custodial-supervisor-step-implementationState Agencies Bulletin No. 2220
… Purpose: The purpose of this bulletin is to provide agency instructions for … Employees. Affected Employees: Seasonal hourly employees of the Department of Environmental Conservation and the Office of Parks, … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2220-april-2024-longevity-payment-long-term-seasonal-employeesDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… system for housing discrimination complaints resulted in lost, unprocessed or mislabeled claims. Officials could … management system. Some complaints that were not recorded in the system were found by DHR officials in a filing cabinet … Zone,” where some cases labeled “defective” were filed, meaning they required more information and were not being …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsOpinion 89-59
… and maintenance and capital expenses of a water district You ask whether a town water district may raise the cost of …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Implementation of Suicide Prevention Task Force Recommendations
… activities. The audit covered the period from April 2019 through May 2025. According to the U.S. Health and Human … Alaska Native (33.7% increase), non-Hispanic multiracial (20.6% increase), and Hispanic (19.4% increase). About the … of effective suicide prevention activities. In April 2019, the Task Force released a report, “ Communities United …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… housing. Auditors determined that HCR could improve how it addresses health and safety concerns in housing units …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Cato – Water Financial Operations (Cayuga County) The … did not effectively manage the financial operations of the water fund, establish adequate reserves or develop … $42,696 in unauthorized billing adjustments were made. Of 464 water bills reviewed (totaling $134,852), 71 had …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Audits
… Act, enacted in response to the coronavirus disease 2019 state of emergency, increased the federal medical … With Executive Order 95 (Open Data) (Follow-Up) (2022-F-20) The initial audit, issued in May 2021, found that … and 4 years. For the three fiscal years ended December 31, 2019, St. Mary’s reported approximately $12 million in …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… Croton-on-Hudson , Town of Dannemora , East Islip Public Library , County of Franklin Solid Waste Management Authority … , City of Sherrill , Walden Fire District #2 and the West Niles Fire Company . "In today's fiscal climate, budget … residents living outside of the village. East Islip Public Library – Cash Receipts (Suffolk County) Cash was not always …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… of 20 adopted budgets of various counties, cities, towns and villages across the state to assess whether local … 2021 adopted budget. Adequacy of 2021 Budgets – Town of North Hempstead (Nassau County) Town of North Hempstead … were not authorized by the contract or contract amendment. East Meredith Rural Fire District – Financial Activities …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Report on SFY 2027 Enacted State Budget and Financial Plan
… $37 billion (24.9%). DOB’s projections through SFY 2030 show all agency Medicaid spending increasing to $53.3 billion … in tax refund checks intended to aid with high utility prices; $944 million more for childcare; and increasing …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-releases-report-sfy-2027-enacted-state-budget-and-financial-plan