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DiNapoli: Former Medical Office Manager Pleads Guilty to Defrauding New York State Health Insurance Plan
… New York State’s employee benefit system by submitting fake claims for reimbursement for personal gain,” said State … insurance system to profit at her own expense. Financial crimes of any kind will not be tolerated in New York State. I …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-former-medical-office-manager-pleads-guilty-defrauding-new-york-state-health-insurance-planOpinion 91-40
… municipal officer or employee is entitled to compensation for time spent on ordered military duty for the greater of 30 calendar days or 22 working days. Thus, … military duty until the employee has been on such duty for 22 working days. Conversely, if the employee's first 30 …
https://www.osc.ny.gov/legal-opinions/opinion-91-40State Agencies Bulletin No. 1193
… 403(b) -applicable only to employees of SUNY, CUNY and the NYS Education Department. *IRS Publication 590 – Individual … eligible to take as an IRA deduction on their individual tax return based on their income and filing status. OSC … OSC to uncheck the Retirement Plan check box. 403 - Supplemental Retirement Annuity CUNY 404 - Supplemental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1193-retirement-plan-check-box-form-w-2CUNY Bulletin No. CU-825
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … paychecks dated May 15, 2025. OSC Actions: At the request of UBCJA, OSC will automatically increase the current dues … The purpose of this bulletin is to notify agencies of an automatic dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-825-united-brotherhood-carpenters-and-joiners-america-ubcjaState Agencies Bulletin No. 1347
… – applicable only to employees of SUNY, CUNY and the NYS Education Department. *IRS Publication 590 – Individual … eligible to take as an IRA deduction on their individual tax return based on their income and filing status. OSC … OSC to uncheck the Retirement Plan check box. 403 – Supplemental Retirement Annuity CUNY 404 – Supplemental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1347-retirement-plan-check-box-form-w-2-wage-and-tax-statement-calendar-yearTown of Deposit - Budget Review (B4-14-22)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Towns proposed budget for the 2015 fiscal
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Town of Cherry Valley – Budget Review (B4-14-21)
… revenues from Federal Emergency Management Agency (FEMA) reimbursements totaling $20,000. The 2015 preliminary budget includes estimated revenues for the FEMA reimbursements that also are included in the 2014 … Town officials should not include the $20,000 FEMA reimbursement as a revenue in 2015 and, instead, record …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Town of Exeter – Records and Reports (2015M-23)
… for the period January 1, 2013 through September 4, 2014. Background The Town of Exeter is located in Otsego … governed by an elected five-member Town Board. The Town’s 2014 budget appropriations were approximately $659,000. Key … for the period January 1 2013 through September 4 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Protection of Child Performers (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Protection of Child Performers ( … of Labor (Department) is charged with protecting workers in New York State. Within the Department, the Child … Key Finding Department officials have not made progress in addressing the issues identified in our initial report. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
Romulus Central School District Financial Condition Management and State Transportation Aid 2018M136
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateEDSS - Procurement Contract / Amendment Help
… What information is required to create a new Procurement Contract / Amendment? The Procurement Contract / Amendment will need to be created in the State Financial System (SFS) first. … In EDSS, you can search by the Audit ID or PeopleSoft ID to locate the Procurement Contract / Amendment. EDSS will …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… report - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint … interest-free loan and securing grants to fund 27 percent of Project costs. Withholding payments to contractors to recover some of the $3.1 million in additional costs that were due to …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… controls over information technology (IT) equipment and user access and to review potential conflicts of interest for the period … hires, keeping track of equipment assigned to employees and collecting equipment when an employee leaves District … Glen Cove City School District Portable Electronic Devices and Conflict of Interest 2016M285 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… with law enforcement and other service providers (e.g., health, mental health, housing, homemaking), and assistance in obtaining … not have fully addressed the client’s needs, including: A referral was made by a hospital social worker alleging …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… also saves time and energy for procurement staff. The cost of this convenience is the heightened risk of inappropriate spending, such as wasteful or personal … must have both a credit card policy and a system of internal controls in place. Review our best practices …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudChautauqua County – Court and Trust Funds (2020-C&T-1)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County officials have … through February 11, 2020. Background The County Director of Finance, County Clerk and Surrogate’s Court are … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1State Comptroller DiNapoli Statement on New York City Teachers' Contract Agreement
… overdue contract for teachers is a most welcome change in how city government and its workforce relate to one … overdue contract for teachers is a most welcome change in how city government and its workforce relate to one another …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-new-york-city-teachers-contract-agreementTown of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… Purpose of Audit The purpose of our audit was to review the Dover Ridge sewer and water districts’ financial … The purpose of our audit was to review the Dover Ridge sewer and water districts financial …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… posted expenditure accounting transactions using a General Ledger Journal Entry in SFS. Expenditure transfers … between funds in the submodules. Expenditure transfers for agencies that cannot submit APJV transactions online … vendor id (beginning with ‘042’). See Section 1.A – Accounts Payable Journal Voucher of this Chapter. See …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersOpinion 89-29
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sale (authority of village … property rather than an outright sale of its land. This is in reply to your letter in which you ask whether, in …
https://www.osc.ny.gov/legal-opinions/opinion-89-29