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Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… this audit pursuant to Article V, Section 1 of the State Constitution and New York State Office of the State Comptroller’s (OSC) authority …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Village of Weedsport – Financial Management (2025M-76)
… manage fund balance? Audit Period March 1, 2022 – June 6, 2025 Understanding the Audit Area A village’s fund balance, … Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76State Agencies Bulletin No. 1720
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll … and files Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates … To provide agencies with the schedule for payroll submission and the dates for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1720-schedule-agency-payroll-submission-and-availability-reports-and-filesMonitoring the Green Innovation Grant Program
… Facilities Corporation (Corporation) is effectively monitoring projects awarded under the Green Innovation Grant … to monitor project progression. The Corporation’s on-site monitoring of the projects we sampled frequently occurred … window. Develop and implement a plan for post-construction monitoring of grantees’ compliance with requirements for …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programSteuben County – Safeguarding Computerized Data (2025M-96)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of … New York State General Municipal Law. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96State Agencies Bulletin No. 1691
… with instructions for processing taxable educational assistance benefits for 2018 Affected Employees Employees who … and/or union (PEF and/or CSEA) paid qualified educational assistance benefits that exceed the $5,250 exclusion limit … Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an educational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1691-educational-assistance-benefitsMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… January 1, 2012 to December 31, 2016. Background The Medicaid program provides a wide range of medical services to … health care needs. The Department administers New York’s Medicaid program. For the State fiscal year ended March 31, 2017, New York’s Medicaid claim costs totaled over $58 billion, of which …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The … authorized by SED to provide full-day Special Class (SC) and full-day Special Class in an Integrated Setting … to children with disabilities who are between the ages of three and five years. For purposes of this report, these …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… CostSaving Ideas Monitoring Health Insurance Premiums for Retirees …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesDiNapoli Releases Review of First Quarter State Revenue Collections
… largely reflecting growth in business tax collections and increased personal income tax (PIT) receipts in June, … tax collections continue to improve after April’s decline, and the state is now in a relatively strong cash … drop in personal income tax (PIT) collections in April and May but higher than DOB projections. Tax receipts …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsDiNapoli Announces Latest Fiscal Stress Scores
… financial statements, eight entities have received the highest designation of “significant fiscal stress.” This … Fourteen communities have been listed in the second highest category of “moderate fiscal stress.” This includes: … contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Releases August State Cash Report
… Thomas P. DiNapoli. While tax collections for the first five months of the fiscal year were $102.6 million over the … released in August, they remain more than $596 million below projections made in the Enacted Budget Financial Plan … Total spending reached $58.4 billion through the first five months of the fiscal year, approximately $3.5 billion, …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-august-state-cash-reportState Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program
… RGRTA, which provides public transportation services in Rochester and several surrounding counties, has had a … other things, must be directly tied to the services each employee renders. However, over the scope of the audit, RGRTA … DiNapoli recommended RGRTA: Ensure subsidiaries accurately log daily fuel consumption for each bus. Periodically verify …
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-programState Agencies Bulletin No. 1611
… Purpose To inform agencies of OSC’s automatic processing of the 2017 APSU Clothing Allowance and to provide agency instructions for payments not processed … To inform agencies of OSCs automatic processing of the 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1611-2017-clothing-allowance-certain-apsu-employees-represented-policeOpinion 2001-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … equivalent to the assessments that would have been imposed on the properties for the five previous years, had they been … equivalent to the assessments that would have been imposed on the properties for the five previous years had they been …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 91-21
… estates - county chief fiscal officer's right to fees and commissions); (fees and commissions - right of county chief fiscal officer to remit … county chief fiscal officer is entitled to retain fees and commissions received in his or her capacity as administrator …
https://www.osc.ny.gov/legal-opinions/opinion-91-21State Agencies Bulletin No. 2112
… withheld from the payment because of a Treaty or Exemption code. Effective Dates 2022 Form 1042-S will include earnings … Recipient’s City or town, province or state, country, ZIP or foreign postal code This box is populated with the city or town, province or state, country, ZIP or foreign postal code for the recipient from Modify a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingOpinion 89-42
… program. This is in reply to your letter concerning the investment of village funds in short term United States … is issued, the security being evidenced only by an account master record and a description of the security in a … under this program. Initially, we note that the temporary investment of municipal funds is generally governed by …
https://www.osc.ny.gov/legal-opinions/opinion-89-42State Agencies Bulletin No. 2207
… withheld from the payment because of a Treaty or Exemption code. Effective Dates: 2023 Form 1042-S will include earnings … Recipient’s City or town, province or state, country, ZIP or foreign postal code This box is populated with the city or town, province or state, country, ZIP, or foreign postal code for the recipient from Modify a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingOpinion 88-19
… AND PROCEEDINGS -- Authority To Institute (by town to challenge establishment of private landfill) TOWNS -- Powers … to maintain any action or proceeding which is brought to challenge a determination made by the Department of …
https://www.osc.ny.gov/legal-opinions/opinion-88-19