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Controls Over Unclaimed Bottle Deposits
… containers of less than one gallon of many beverages sold in the State, such as soft drinks and beer. Consumers may … deposits collected by the Department to be deposited in the State’s General Fund. The Department collected $109.5 million and $102.7 million in unclaimed bottle deposits in State fiscal years 2015 and …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsCompliance With Payment Card Industry Standards
… customer’s credit card on file. The Authority also accepts in-person credit card payments for E-ZPass tags at its administrative headquarters in Albany and at its Nyack and Tarrytown offices. In addition, the Authority accepts credit card payments over …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsCompliance With Outcome Reporting Requirements
… the allocation of hundreds of millions of dollars in grants, loans, and other incentives to private companies, … vary, often with many of the requirements specified in the legislation that established the program. Key Findings … As a result, the level of transparency and accountability in these publicly funded initiatives is diminished and policy …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsState Agencies Bulletin No. 2040
… Maintenance Allowance. Affected Employees Employees in the Fire Protection Specialist title series in the OFPC at the Division of Homeland Security and … The OFPC Uniform Allowance Side Letter contained in the 2019-2023 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2040-2021-2022-uniform-maintenance-allowance-employees-fire-protectionState Agencies Bulletin No. 2025
… the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … to PEF employees. Pursuant to the side letter contained in the 2019-2023 Agreement between the State of New York and … dated 05/25/2022. Eligibility Criteria Full-time employees in BU05 in the Department of Transportation (Department ID …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2025-2020-and-2021-retroactive-special-assignment-duty-pay-calendar-yearsRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… Board of Fire Commissioners (Board) properly audit claims? Audit Period January 1, 2024 – May 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims from being paid. When a fire district has a strong …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107State Comptroller DiNapoli Releases Municipal Audits
… account that, at times, had more than $500,000 on deposit. In addition, the board allowed debit cards to be used, which resulted in a circumvention of the town’s disbursement controls. … with water and sewer village laws and codes which resulted in $29,300 in penalties not being assessed. The board did not …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… the required transition plans and has fallen short in providing counties with needed guidance on moving forward … its recently released 911 plan, monitor counties progress in implementing the NG911 system and improve its … during the COVID-19 pandemic, have left counties in limbo. The plan was finally released in April 2025, three …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911State Agencies Bulletin No. 409
… Teachers in Pay Basis Code 21P Overview Contract Pay is the process used by the Payroll System for teachers whose pay basis code is 21P to equally distribute the employee’s wages over the … and pay the employee accordingly. The Contract Pay page is effective-dated and stores the employee’s contract dates. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersCity of Buffalo – Budget Review (B26-1-5)
… a projected budget deficit of approximately $103 million, in part, because City officials historically have adopted … included a real property tax increase of $46.1 million in the proposed 2026-27 budget to help address the projected … must ensure that sufficient resources are available in subsequent years to finance recurring expenditures. The …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5DiNapoli Releases November State Cash Report
… tax collections through November declined $1.1 billion, or 2.4 percent, from the same period last year, according to the … Through November, All Funds receipts totaled $94.9 billion, a decline of $777.3 million or 0.8 percent from a … government. The report is now accessible in Excel and Adobe formats. Since becoming Comptroller, DiNapoli has …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers to keep track of gift cards received … with an existing store account. If the owner’s information is not known to a New York retailer, it will report the card … New York State Comptroller Thomas P DiNapoli is urging New Yorkers to keep track of gift cards received …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… still too many people losing their homes,” DiNapoli said. “In many places the situation has continued to get worse. … jumped from 26,706 to 47,664, an increase of 78 percent. In 2011 and 2012, new filings declined as new court rules … claim to the property. Since reaching a low of 16,655 in 2011, new filings climbed to 46,696 by 2013 before falling …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsOpinion 97-5
… STREETS AND HIGHWAYS -- Private Roads (construction of by village) VILLAGES -- Powers and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, pursuant to Village Law, §§6-622 and … Whether a village may construct a private road leading from a village …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Service Credit – Divorce and Your Benefits
… NYSLRS members receive service credit for all their public employment beginning with the date they … joined NYSLRS. Some members can purchase service credit for employment before they joined NYSLRS or for military service. For most members, the total amount of …
https://www.osc.ny.gov/retirement/members/divorce/service-creditV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… GL BU may be required. Independent transaction processing in the General Ledger is not considered a requirement for a … oil spill-related confidential information that is stored in the SFS) is a consideration for a separate GL BU. Data … for a separate GL BU. A BU value is a balancing Chartfield in SFS and, as such, is required on all transactions. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… the arrest of former Lake Luzerne trustee Mark McLain for allegedly swindling $127,723.84 from the South Warren … and the New York State Police, McLain will have to answer for his misdeeds.” McLain, 72, served as the SWSC Treasurer … and the Town of Lake George. Money that was intended for operating and maintaining public snowmobile trails …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubPublic Officers – Membership and Enrollment
… Public officers are eligible for membership in NYSLRS. This applies regardless of whether individuals are … voucher. Incumbents of the position generally must reside in the jurisdiction they are serving. Section 10 of the … official duties. Public officers are authorized to act in their capacity as an officer for their established term. …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersState Agencies Bulletin No. 2152.1
… with one or more uncashed payroll checks originally issued in calendar year 2022 are affected. Background: Abandoned … with a 2022 uncashed payroll check greater than $19.99 in September of 2023. A second outreach letter was mailed via … with a 2022 uncashed payroll check greater than $999.99 in October of 2023. Signed outreach letters that were …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21521-outreach-and-escheatment-2022-uncashed-nys-payroll-checksImproper Medicaid Payments to Eye Care Providers
… Purpose To determine (1) whether certain eye care providers who appeared to be affiliated complied … and (2) if Medicaid paid for improper claims billed by the eye care providers. This audit covered the period January 1, … State requirements. As a result of these weaknesses, six eye care professionals who did not fully comply with the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providers