Search
State Agencies Bulletin No. 523
… Purpose To provide agencies with an updated List of Control-D Reports and Retention Schedules. The attached list replaces Attachment B of Payroll Bulletin No. 399, dated … To provide agencies with an updated List of ControlD Reports and Retention Schedules The attached …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/523-agency-control-d-report-list-and-retention-scheduleOpinion 96-7
… ... districts on a ratio of full valuations of real property, or on the basis of the amount of services … apportioning the costs on the basis of full valuation of real property or, if they determine it to be equitable, …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 98-15
… the opinion. HISTORIC PRESERVATION -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) GENERAL MUNICIPAL … added L 1980, ch 354) relates to local government programs for the preservation, restoration and maintenance of the …
https://www.osc.ny.gov/legal-opinions/opinion-98-15CUNY Bulletin No. CU-789
… for employees represented by NYSNA in Bargaining Unit TE. Affected Employees: Employees represented by the NYSNA in Bargaining Unit TE are affected. Effective Dates: Changes will be effective … the NYSNA, OSC will identify employees in Bargaining Unit TE with dues (Deduction Code 207) and increase the current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-789-new-york-state-nurses-association-nysna-dues-increaseUnified Court System Bulletin No. UCS-343
… be effective in paychecks dated May 8, 2024. OSC Actions: At the request of COBANC, OSC will automatically increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-343-court-officers-benevolent-association-nassau-county-cobancCUNY Bulletin No. CU-767
… for employees represented by NYSNA in Bargaining Unit TE. Affected Employees: Employees represented by the NYSNA in Bargaining Unit TE are affected. Effective Dates: Changes will be effective … the NYSNA, OSC will identify employees in Bargaining Unit TE with dues (Deduction Code 207) and increase the current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-767-new-york-state-nurses-association-nysna-dues-increaseIX.7.D Cost Allocation – IX. Federal Grants
… expenditure being allocated can reasonably be assignable to such cost objective in accordance with relative benefits … XIX, Section 6.A - Cost Allocation of this Guide. Guide to Financial Operations REV. 03/01/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationWoodbourne Fire District Audit Follow Up 2023M-98-F
… expenditures. Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, … card use and capital assets. Transparently set aside funds for future building and equipment needs. The audit included …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fDiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… fees in direct violation of program rules, in one case $6,800 to a company affiliated with the landlord. Broker fees … In multiple cases, DSS approved rents above market rates by an average of $525 per month without documentation …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costsVillage of Hudson Falls – Information Technology (2025M-10)
… [read complete report - pdf] Audit Objective Did Village of Hudson Falls (Village) officials adequately secure and … personal, private or sensitive information (PPSI). 1 If an IT system is compromised, the results could range from … In addition, the Board did not develop and adopt an IT contingency plan to help minimize the risk of data loss …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli Releases Annual IDA Report
… or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies in New York State – 2025 Annual Report IDA Data by Region Industrial Development …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… complete accounting of all the adult day service programs that are operating in the state,” DiNapoli said. “While the … setting at designated times of a day. The services can help to delay or prevent the need for nursing home care and … which are most often delivered by providers such as doctors, hospitals and pharmacies that are each still …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsDiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… The state Department of Taxation and Finance should increase monitoring and … DiNapoli said. "My auditors found the state Department of Taxation and Finance's oversight over the program can be … held by the deposit initiator, who must remit 80 percent of any unclaimed bottle deposits to the state on a quarterly …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billCity of Mechanicville – Separation Payments (2025M-59)
… employee leaves city employment (e.g., by resignation or retirement), the employee may be entitled to receive separation payments for compensation of their … adequate policies or written procedures in place to guide how separation payments should be calculated, reviewed and …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59DiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… found a significant number of students did not graduate on time and were not prepared for higher education or to … and geographic disparities in college readiness. “It is the DOE’s responsibility to ensure that New York’s … DiNapoli’s audit emphasized that educators need to examine what happens during these years in a student’s schooling and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (2019-S-2)
To determine whether the Department of Health paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier for ordering, prescribing, referring, and attending (OPRA) health care providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s2.pdfIndependent Oversight: OSC's Contract Review Safeguards Public Funds, May 2022
The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of an OSC review.
https://www.osc.ny.gov/files/reports/pdf/osc-contract-review.pdfOpinion 90-20
… village fire department determines that the expenditure is for the use and benefit of the department. 1982 Opns St Comp … foreign fire insurance tax moneys generally must use them for the benefit of the department or company, as determined … There is no authority in sections 9104 and 9105, however, for a village treasurer who is the initial recipient of …
https://www.osc.ny.gov/legal-opinions/opinion-90-20DiNapoli: Investment in Rochester Company Returns $6.7 Million to State Pension Fund
… an approximated 21 percent internal rate of return for the New York State Common Retirement Fund (Fund), New York State Comptroller Thomas P. DiNapoli announced … Equity Program, which seeks profitable investments in New York State-based companies. “The success of the 5LINX …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-investment-rochester-company-returns-67-million-state-pension-fundDiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… by dishonest businesses, according to an audit issued today by New York State Comptroller Thomas P. DiNapoli. "DMV … or registrations. Of those, auditors selected 170 used car dealerships and repair shops with lapsed registrations … continued operations; such as multiple cars being worked on, signs advertising services requiring registration, and …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shops