Search
State Comptroller DiNapoli Releases Municipal Audits
… the 76 fixed assets auditors examined, including security cameras, computers, tools and equipment. Auditors found 30 …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 409
… Purpose To provide an overview of Contract Pay and highlight the changes resulting from the … year as determined by each agency. The contract dates of the academic year are stored in the Payroll System for … are set up on the Contract Pay page for the entire period of the contract, regardless of the employee’s date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersAction 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-911City of Buffalo – Budget Review (B26-1-5)
… [read complete report – pdf] Purpose of Budget Review Our Office completed a limited-scope review of the City’s budget. The purpose of our review was to determine the City’s structural budget … Our Office completed a limitedscope review of the Citys budget The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5DiNapoli Releases November State Cash Report
… the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 … gift cards early this new year and remember to check for unclaimed funds . “Tis the season of giving, not losing, so … please spend those gift cards and check to see if you have unclaimed funds,” DiNapoli said. “Many New Yorkers don’t …
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
… New York state continues to have high levels of foreclosure activity with new … significantly higher than prerecession levels, according to a report released today by State Comptroller Thomas P. … DiNapoli said. “In many places the situation has continued to get worse. Foreclosed properties displace families and …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsOpinion 97-5
… may construct a private road leading from a village street into property of a not-for-profit corporation, with … that the road remain private and not become a village street. Village Law, §6-622 provides that a village board of trustees may cause a "street" in the village, or a part thereof, to be graded and …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Service Credit – Divorce and Your Benefits
… for military service. For most members, the total amount of service credit at retirement will directly affect the … retirement incentive, may also affect the ex-spouse’s share, depending on when it was earned. The most commonly … pension was established by the State Court of Appeals in Majauskas v. Majauskas. Service credit is a factor in both …
https://www.osc.ny.gov/retirement/members/divorce/service-creditV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for … as defined by law, has its own BU. The following are general guidelines to indicate when a separate GL BU may be … may be required. Independent transaction processing in the General Ledger is not considered a requirement for a separate …
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
… swindling $127,723.84 from the South Warren Snowmobile Club (SWSC). McLain was charged with Grand Larceny in the … served as the SWSC Treasurer from 1999 to early 2020. The club receives funding from various public sources: Warren … himself and to cash. He used SWSC money to pay for Lions Club expenses, paid his personal credit card balances in-full …
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
… into the Medicaid program and meet certain requirements in order to participate. In addition, providers must revalidate their enrollment every … by proper medical records. (This review was based on judgmental selections of claims that involved the same …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersDual Employment
… State agencies are working their required hours at each job. The audit covered the period April 1, 2010 to March 31, … Such employment may not interfere with the employee's job responsibilities or represent a conflict of interest. Key … State agencies are working their required hours at each job …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentSelected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established adequate controls over the … 1, 2010 through March 26, 2014. Background The Hudson River Park Trust (Trust) is a public benefit corporation authorized under the Hudson River Park Act (Act) in 1998. The Act also created Hudson …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… 12, 2014 through September 23, 2014. Background The New York State Office of Information Technology Services (ITS) … Technology: Procurement and Contracting Practices (2010-S-71) Office of Information Technology Services: Procurement …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… We found providers inappropriately claimed $2,675,045 in depreciation expenses, of which $2,220,807 was funded by … Recover from identified providers the $2,220,807 in depreciation expenses claimed that are not allowable. Make sure the $454,238 in non-funded depreciation expenses were/are not used to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesSelected Travel Expenses
… and to implement a unified public transportation policy in the New York metropolitan area. One of the MTA’s … contains language regarding mileage when the employee is in official travel status. In addition, the LIRR has a personal vehicle policy for …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… through October 22, 2014. Background The New York State Office of Information Technology Services (ITS) was … in November 2012 as part of a New York State IT transformation to consolidate and merge State agencies and … Information Officer. ITS’s Enterprise Information Security Office (EISO) is responsible for oversight and coordination …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systems