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State Agencies Bulletin No. 1677
… should always forward payroll checks to the appropriate entity as soon as possible. As part of OSC’s Uncashed Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1677-schedule-submitting-2018-year-end-returned-checksState Police Bulletin No. SP-43
… 8, 9, & 10 of the laws of 2001, provides for an annual lump sum Education Payment for members in Bargaining Units 07, 17, … and 62, the Education Payment is included as salary for retirement purposes. Agency Processing Instructions For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-43-education-payment-employees-represented-police-benevolent-associationState Agencies Bulletin No. 1601
… to employees with uncashed paychecks issued in 2016 is underway. Processing Dates Paychecks issued prior to … if either of the following situations apply: The employee is still actively employed by any State agency. The employee is due any regular and/or lump sum payments that are equal to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1601-schedule-submitting-2017-year-end-returned-checksOperational Advisory No. 27
… Budget Dates Guidance: Effective April 1, 2017, the Office of the State Comptroller will be changing the policy regarding the use of Accounting Date in the Statewide Financial System (SFS). … advisory issued on December 1, 2016. The definition of Accounting Date, as defined in the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationComptroller DiNapoli Releases Municipal Audits
… money is safeguarded. There was no report prepared of expenditures, revenues and starting cash, and the records that did exist were not adequate. Village of Herkimer – Water and Sewer Financial Operations … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Medicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended March 31, … was paid for practitioner, pharmacy, inpatient, lab, and clinic claims that did not comply with Medicaid policies; …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019West Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Child Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ (Office) child care licensing and inspection activities ensure licensed and registered child care facilities are in compliance with … To determine if the Office of Children and Family Services Office child care licensing and …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… Network (RCN) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … including costs, that RCN reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must … 2014, RCN reported $752,438 in reimbursable costs on its CFR for the two rate-based preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by HTA of New York, Inc. (HTA) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. The reimbursement rates are based on financial information, including costs, that HTA reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… [read complete report – pdf] Audit Objective Did the Town of Guilderland (Town) officials properly budget for and … the Audit Area Counties are authorized to share some of their sales and use tax collections with certain local … We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York Office of the State …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… 31, 2025. The Fund closed the year with an estimated value of $272.8 billion. (Note: In July 2025, following the annual audit of the Fund's financials, that value was revised upward to … “Market volatility has been pronounced in the first half of 2025, with unpredictable actions out of Washington and …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25State Comptroller DiNapoli Releases School Audits
… School District , Eden Central School District and the Hannibal Central School District . "In an era of limited … or pay rates change or when there are additional payments. Hannibal Central School District – Financial Condition … Free School District Eden Central School District and the Hannibal Central School District …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsFormer Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… State Police Superintendent Steven G. James announced the arrest of the former Captain of the Town of Moriah Ambulance … for their perseverance and dedicated work that led to this arrest.” Michael Moran, 57, served as Captain of the Town of … State Police Superintendent Steven G James announced the arrest of the former Captain of the Town of Moriah Ambulance …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kGovernment-Wide Financial Data – 2023 Financial Condition Report
… This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a … future reporting period); Liabilities; Deferred inflows of resources (the acquisition of net assets applicable to a … and The difference between assets and deferred outflows of resources, and liabilities and deferred inflows of resources …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataCUNY Bulletin No. CU-758
… Purpose The purpose of this bulletin is to provide agency instructions for … Mechanics. Affected Employees CUNY employees in the title of Elevator Mechanic are affected. Background A Consent … and filed on December 28, 2021, between the Comptroller of the City of New York and the City Employees Union, Local …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-758-cuny-elevator-mechanic-rate-increases-2023Village of Oxford – Justice Court Operations (2013M-219)
… was to review the Justice Court’s financial operations for the period June 1, 2011 through April 30, 2013. … Justices did not ensure that Court moneys were accounted for properly. We found numerous errors and irregularities, from adjudicating traffic tickets to recording, collection and deposit and in reporting …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219SUNY Bulletin No. SU-320
… Purpose: The purpose of this bulletin is to provide agencies with instructions for … for after-tax 403(b) Coverage Begin Date (first day of the current, unconfirmed pay period) Deduction Begin Date (first day of the current, unconfirmed pay period) Coverage Election …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-320-updates-processing-suny-403b-roth-after-tax-deductionsCUNY Bulletin No. CU-729
… Purpose: The purpose of this bulletin is to provide agencies with instructions for … 47, CN403A, for after-tax 403(b) Coverage Begin (first day of the current, unconfirmed pay period) Deduction Begin (first day of the current, unconfirmed pay period) Coverage Election …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-729-updates-processing-cuny-403b-after-tax-deductions