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State Agencies Bulletin No. 2398
… amount will increase to $24,500.00 for calendar year 2026. An additional deferment is available to employees age … for a combined maximum contribution limit of $32,500.00 in 2026. Effective January 1, 2025, Section 109 of the Secure … Plan 704 SUNY After Tax 403(b) Plan Education Department, School for the Blind, and School for the Deaf employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2398-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… Determine whether the Board provided adequate oversight of non-payroll disbursements. Key Findings Online payments … were not included on the warrants or audited by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Lincoln Fire District – Financial Activities (2012M-228)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The purpose of our audit was to examine internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228State Agencies Bulletin No. 235
… Purpose To revise the guidelines governing OSC's review and approval of retroactive salary transactions. Affected Employees … recognizes that it is not always possible for agencies to complete their required processing steps by the effective … To revise the guidelines governing OSCs review and approval …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesNational Directory of New Hires Data Security (2023-S-43) 180-Day Response
To determine if the Office of Temporary and Disability Assistance has met federal requirements for securing National Directory of New Hires data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s43-response.pdfNational Directory of New Hires Data Security (2016-S-27), 90-Day Response
To determine whether the Office of Temporary and Disability Assistance has met Federal requirements for securing National Directory of New Hires data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16s27-response.pdfSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment (2016-N-4)
To determine whether the New York City Department of Health and Mental Hygiene ensured that facilities using or possessing radioactive materials were...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n4.pdfIX.6.D HHS Payment Management System – IX. Federal Grants
… Human Services’ (HHS) Division of Payment Management uses a custom-developed Payment Management System (PMS) that … For those state agencies that must receive permission to draw funds prior to submitting an actual drawdown request, OSC BSAO will draw funds after the agency receives permission and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemDiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
… estimates released by the Division of the Budget (DOB) in the Enacted Budget Financial Plan. In addition, collections were $2.2 billion higher than those … financial plan projections through the first quarter. In addition, PIT receipts were $1.7 billion higher than the …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projectionsRidge Fire District – Audit Follow-Up (2021M-165-F)
… of Review The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of September … in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal … The purpose of our review was to assess the Ridge Fire Districts District progress as of September 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… During Permissible Overlapping Medicaid and Essential Plan Coverage (Report 2022-S-35 ). About the Program The … Plan, resulting in DOH-authorized periods of overlapping coverage. The Essential Plan should be the primary payer and … DOH-authorized overlapping Medicaid and Essential Plan coverage. The audit covered the period from January 2017 …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planBaldwin Public Library – Payroll (2013M-335)
… - [pdf] Purpose of Audit The purpose of our audit was to determine if the Library had effective internal controls … salaries and wages, and they received only the benefits to which they were entitled. However, we determined that … process. The Business Manager and the Director took action to mitigate this weakness. Key Recommendation Continue to …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Fuel Purchases
… Authority (Authority) is purchasing the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel, and keeping accurate records of the supply and distribution of fuel. The audit covers the … Authority Authority is purchasing the correct type of fuel paying the proper a …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesDiNapoli Examines Faltering LinkNYC Program
… internet, known as LinkNYC, prevented the program from achieving its goals of bridging the digital divide and … kiosks to be installed over 10 years. Revenue would come from ad sales, which the city initially estimated would bring … highspeed internet known as LinkNYC prevented the program from achieving its goals of bridging the digital divide …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programState Agencies Bulletin No. 2259.1
… in calendar year 2023 are affected. Background: Abandoned Property Law §102 requires uncashed checks become abandoned … be escheated and remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates: Effective for payroll … in April 2025. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22591-outreach-and-escheatment-2023-uncashed-nys-payroll-checksState Agencies Bulletin No. 2259
… in calendar year 2023 are affected. Background: Abandoned Property Law §102 requires uncashed checks become abandoned … be escheated and remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates: Effective for … in April 2025. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawUnnecessary Managed Care Payments for Medicaid Recipients With Medicare (Follow-Up)
… actively monitor the efforts of the localities and the broker to remove Medicaid recipients from managed care … the Department add measurable performance standards to the broker agreement regarding timely removal of dual eligibles …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/unnecessary-managed-care-payments-medicaid-recipients-medicare-followSelected Safety and Security Equipment at Train Stations (Follow-Up)
… such as CCTV cameras, CAIs, monitors, and Digital Video Recorders (DVRs). The CCTV system is not publicly …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followOpinion 91-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … SERVICE -- Contracts (by town for a particular level of service) -- Fees (authority to collect from insurance … Whether pursuant to section 122b of the General Municipal Law the town may contract with an …
https://www.osc.ny.gov/legal-opinions/opinion-91-20