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Town of Hammond – Town Clerk Operations (2014M-350)
… the Town Clerk's financial operations for the period January 1, 2013 through April 30, 2014. Background The Town … review the Town Clerks financial operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Medicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Purpose To determine whether the Department of Health (Department) accurately excluded 340B drugs from … Program in 1990. The program requires drug manufacturers to pay rebates to state Medicaid programs for prescription … To determine whether the Department of Health accurately …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programState Agencies Bulletin No. 2372
… 401 (Taxable Maintenance) or 402 (Non-Taxable Maintenance) are affected. Background: The NYS Division of the Budget … in Budget Bulletins B-0300 (Rev) and B-0300A (Rev) are effective as of August 27, 2025. OSC Actions: OSC has … have maintenance deductions. Agency Actions: Agencies are required to become familiar with IRS regulations on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2372-change-maintenance-rates-employee-housing-and-mealsAdequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11DiNapoli: Fast Food Companies Agree to Stronger Supplier Oversight
… that Fortune 500 fast food companies Wendy’s and YUM! Brands, the parent company of Kentucky Fried Chicken, Pizza … safeguard the Common Retirement Fund’s investments.” YUM! Brands is one of the world’s largest restaurant companies … globe. The Fund currently owns 1,315,911 shares of YUM! Brands valued at approximately $104.7 million and 475,900 …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-fast-food-companies-agree-stronger-supplier-oversightDiNapoli: NYS Pension Fund Announces $400 Million in Sustainable Investments
… The New York State Common Retirement Fund (Fund) has committed approximately $400 million to two funds … State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. This action is tied to DiNapoli’s … The New York State Common Retirement Fund Fund has committed approximately $400 million to two …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-nys-pension-fund-announces-400-million-sustainable-investmentsState Police Bulletin No. SP-109
… Purpose To inform the agency of new Additional Pay earning codes and to provide instructions to pay the out-of-title work. Affected Employees Troopers in … To inform the agency of new Additional Pay earning codes and to provide instructions to pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-representedState Agencies Bulletin No. 1203
… Affected Employees Agencies entering new Hire transactions online/directly in PayServ Effective Date(s) Effective … SSN Decoupling has resulted in procedural changes to the online Hire transaction in PayServ, and the creation of a new … to allow agencies to reserve an Empl ID. OSC Actions The online agency Hire transaction has been changed as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1203-changes-online-hire-transaction-entry-payservState Agencies Bulletin No. 2445
… is to notify agencies of changes in maintenance rates for employee housing and meals and explain agency responsibility for maintaining correct rates. Affected Employees: Employees with deductions for employee housing and/or meals using Deduction Code 401 … is to notify agencies of changes in maintenance rates for employee housing and meals and explain agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2445-change-maintenance-rates-employee-housing-and-mealsDiNapoli Releases Taxpayer Migration Dashboard
… State Comptroller Thomas P. DiNapoli unveiled a new taxpayer migration dashboard today where users …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-releases-taxpayer-migration-dashboardOpinion 2005-3
… FACILITIES -- Construction of (by school district) REAL PROPERTY -- Sale (leaseback of occupied building by school … corporation” as used in section 72-j includes “only a county, town, city and village” (General Municipal Law §2). 3 … has been changed (see Education Law §401), after an appraisal and voter approval (Education Law §402[1]; see also …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… to increases in payroll costs and related union benefits, insurance, security costs, and general operating and … $22.3 million was for services such as mortgage payments, insurance, and utilities. Our audit focused on the remaining … but are not required to be re-bid. However, the Rules only cover certain kinds of contracts over $100,000 and provide no …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentState Comptroller DiNapoli Releases Audits
… (2025-F-2) New York State has a significant investment in capital assets, which the Office of General Services (OGS) … and Operations Practices (Follow-Up) (2024-F-15) Charge NY 2.0, a successor to the Charge NY program, aimed to … were partially implemented and one was not implemented. Hudson River Valley Greenway – Access Controls and …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… government-mandated or voluntary nonexchange transactions. A government-mandated nonexchange transaction occurs when the … to the State and requires the State to use the resources in accordance with specified purposes and/or time … and The eligibility requirements must be fulfilled in order for a transaction (except for providing cash or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsOpinion 88-34
… AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic … of Vehicle and Traffic Law, §1800 and Town Law, §131. Vehicle and Traffic Law, §1800 directs, in part, that … declared to be a misdemeanor or felony. Town Law, §131 defines a town ordinance to include a "rule or regulation …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… HCR is obtaining federal reimbursements on time and in a manner that recovers all eligible costs. This audit covers … by the COVID-19 pandemic. HCR received about $9.5 billion in federal funding, including about $78.9 million through the …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Office of Alcoholism and Substance Abuse … care. In a follow-up, auditors determined OCFS officials have made limited progress in addressing the issues … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… in the face of a mental health crisis among youth, the NYC Department of Education (DOE) can do more to ensure that … supposed to be available. The audit found that too many NYC public schools are understaffed with mental health … that in the face of a mental health crisis among youth the NYC Department of Education DOE can do more to ensure that …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… The state’s Thruway Authority has to do a better job of … collection agency seeking as of March 2023, according to a new audit from State Comptroller Thomas P. DiNapoli. "This … The states Thruway Authority has to do a better job of identifying billing and collecting …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesState Agencies Bulletin No. 2419.1
… retired. Yes Y Should no longer be used; previously used for employees identified by the agency as retired. The retiree indicator for all employees with a current value of “Y” will be … at go live. NYSLRS will provide OSC with the populations for “CGH” and “Grand” and OSC will update the indicator for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24191-enhanced-payroll-reporting-new-york-state-and-local-retirement-system