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Dow's Response to Sochi Olympics Letter
Dow's response to Comptroller's letter regarding Russia’s recently enacted laws restricting the rights of its LGBT population.
https://www.osc.ny.gov/files/press/pdf/sochi-response-dow.pdfSwatch's Response to Sochi Olympics Letter
Swatch's response to Comptroller's letter regarding Russia’s recently enacted laws restricting the rights of its LGBT population.
https://www.osc.ny.gov/files/press/pdf/sochi-response-swatch.pdfAgency Guide to GASB Statement 96
Agency Guide to GASB Statement 96
https://www.osc.ny.gov/files/state-agencies/docs/agency-guide-gasb-statement-96.docxSales Tax Collections Continue to Rebound
Sales Tax Collections Continue to Rebound
https://www.osc.ny.gov/files/local-government/publications/pdf/1010snapshot.pdfWhat to Expect During a CPA audit
What to Expect during a CPA audit
https://www.osc.ny.gov/files/local-government/publications/pdf/cpaauditprocess.pdfUnclaimed Property Relating to Utility Companies
Unclaimed property subject to Article IV of the Abandoned Property Law includes: Deposits made to secure payment for utility services; Amounts paid in anticipat
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/utility-companies.pdfUnclaimed Property Relating to State Institutions
Unclaimed property subject to Section 1304 of the Abandoned Property Law includes any properly inventoried monies or intangible personal property and the procee
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/state-institutions.pdfUnclaimed Property Relating to Pawn Brokers
Unclaimed property subject to Section 1301 of the Abandoned Property Law includes any surplus monies resulting from the sale of personal property by the pledgee
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/pawn-brokers.pdfUnclaimed Property Relating to Insurance Companies
Unclaimed property subject to Article VII of the Abandoned Property Law includes: Matured endowments, Life insurance proceeds when the insured reached the limit
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/insurance-companies.pdfUnclaimed Property Relating to Banking Institutions
The following information corresponds to Article III of New York’s Abandoned Property Law. For more information, refer to Article III of the statute.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/banking-institutions.pdf“Piggybacking” Law - Exception to Competitive Bidding
Guidelines for the "Piggybacking" Exception to Competitive Bidding under General Municipal Law § 103 (16)
https://www.osc.ny.gov/files/local-government/publications/pdf/piggybacking-law.pdfReporting to the Justice Court Fund
Reporting to the Justice Court Fund
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/advisory041811.pdfDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… incidents involving family members residing in facilities operated, licensed or certified by the Office of Mental … a sample of eight facilities were examined, including four operated by the state and four operated by licensed providers. Auditors found that OMH did …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… may occur if the dam was to fail. The failure of a Hazard Class B dam could damage a limited number of homes or minor … the threat of personal injury. The failure of a Hazard Class C dam may result in widespread or serious damage to … plan on file with DEC, including 153 of 505 (30%) Hazard Class B dams and five of 338 (1.5%) Hazard Class C dams. 456 …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesOswego County – Court and Trust (2022-C&T-5)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-county-ct-2022-5.pdfJefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdfHow To Submit a .txt file to NYSLRS using the OSC Secure File Transfer Services Interface
This job aid shows you (a participating organization) how to use the OSC Secure File Transfer Services Interface in order to properly submit your pipe-delimited .txt files to NYSLRS for processing.
https://www.osc.ny.gov/files/retirement/third-party-organizations/pdf/vcdp-submit-setup-file.pdfContract Advisory No. 34
… to reflect applicable changes to the approval thresholds for the Office of the State Comptroller (OSC), but the … Approval Threshold Summary Chart within Chapter XI.2.A for additional information. The discretionary thresholds … and justify the reasonableness of the price to be paid. Buy only from a responsible bidder. Comply with the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/34-discretionary-purchasing-and-advertising-thresholdsAdministration and Monitoring of Financial Assistance to New York City Businesses
… The audit covered the period from July 2013 through August 2021. About the Program NYCIDA was created by the New … to review NYCIDA’s financial feasibility analyses. For 15 of the 17 projects, either NYCIDA did not do an analysis … judgmental sample of 28 projects with recapture payments, 15 had multiple recapture or repayment calculation errors. …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… disadvantaged and/or have special health care needs. For dental care, the State's Medicaid program requires care to … ended March 31, 2011, Medicaid paid about $321 million for dental claims. From January 1, 2007 through June 8, 2011, … Department of Health: Inappropriate Medicaid Billings for Dental Restorations (2007-S-71) Department of Health: …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists