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Red Flags for Fraud
Red flags are warnings that something could be or is wrong.
https://www.osc.ny.gov/files/local-government/publications/pdf/red_flags_fraud.pdfAccounting for Deficiency Notes
Accounting for Deficiency Notes
https://www.osc.ny.gov/files/local-government/publications/pdf/deficiencynotes.pdfInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/pdf/information-for-town-officials.pdfEnrollment Instructions for Authorizers
Online services enrollment instructions for PARIS
https://www.osc.ny.gov/files/public-authorities/pdf/paris-enrollment-instructions.pdfLapsing Pools for 06-30-2026
payroll-bulletins-2437-attachment.xlsx
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/excel/payroll-bulletins-2437-attachment.xlsxAgency On-Line Reporting Procedures for Position Realignment for New Fiscal Year
Attachment from State Agencies Bulletin P-983
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-983-attachment.pdfUniform Allowance Payment for CUNY Campus Security Titles for June 2004
Attachment from CUNY Payroll Bulletin No. 201
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-201-attachment.pdfComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … selected for review were appropriate and adhered to state travel rules and regulations. However, for three … levels of the agency, that disregarded the New York State Finance Law, the state's procurement guidelines and the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsBriarcliff Manor Union Free School District - Procurement (2020M-173)
… However, they did not periodically seek competition for professional services. We tested 14 vendors paid a total … While District officials initially sought competition for all professional service providers we reviewed, they did not seek competition for three out of the six professional service providers in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… annual contribution is capped at $14,000 and the maximum account balance is $100,000. The program was modeled after … funds in several ways, including an optional checking account and debit card. To be eligible, an individual must … list. New York residency is required and only one account per individual is permitted. "The more independent …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsState Agencies Bulletin No. 1269
… the taxable value of personal use of an employer provided vehicle and chauffeur services and provide instructions for … Immediately. Background Personal use of employer provided vehicle and chauffeur services are fringe benefits. Per the … the taxable value of personal use of an employer provided vehicle and chauffeur services. OSC will report the value of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useState Agencies Bulletin No. 1944
… should be processed in PayServ as soon as possible, but no later than Pay Periods 19-Lag and 20-Current for … to reflect this information in the Form W-2 but provides no guarantee. Late reporting may result in employee receiving … State Agencies Bulletin No 1944 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 88-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of park land. Although we were unable to locate a court decision specifically addressing the issue of … of property as condition to issuance of permit to rebuild house on property did not relate to the purpose of the land …
https://www.osc.ny.gov/legal-opinions/opinion-88-21State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… hail from the Caribbean, and the area has the largest Jamaican population (24,200) in the city. Asians are the …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotState Comptroller DiNapoli Releases Audits
… for DME rentals that exceeded established monthly caps. In addition, noting that Medicare imposes a 36-month cap on … SUVs, trailers, trucks, and vans – used by 26 departments in their day-to-day operations. It also maintains 43 pieces … TPHI was liable instead, identifying more $37.4 million in improper Medicaid payments that had not been pursued for …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsSome NY Schools Not Reporting Bullying or Harassment
… schools’ compliance with the Dignity for All Students Act (DASA). On Sept. 25, DiNapoli engaged a similar audit … on New York City schools. “The Dignity for All Students Act was created to protect students but four years later, … annual school incident data available to the public on its website . In September 2016, SED and members of the New York …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentDiNapoli: Restaurant Industry Critical to New York City's Economy
… New York City’s restaurant industry had 23,650 establishments … report found that in April, restaurant employment in New York City dropped to 91,000 jobs as restrictions were … during March, April and May compared to a year earlier. “New York City’s bars and restaurants are the lifeblood of our …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… Objective To determine whether the Office of Children and Family Services (OCFS) is ensuring that Adult Protective … home health services. A referral was received from a family member alleging mental illness, drug and alcohol … To determine whether the Office of Children and Family Services OCFS is ensuring that Adult Protective …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue … need to make adjustments to an employee’s taxable wages for prior tax years. This may occur if a Business Unit did … value, resulting in an inaccurate calculation or reporting for the tax year of payment. Process and Document Preparation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-years