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Opinion 94-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … moneys held by a central school district are subject to the provisions of General Municipal Law 11 pertaining to the investment of funds by a local government …
https://www.osc.ny.gov/legal-opinions/opinion-94-15DiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… Jennifer Thurber today pleaded guilty to manipulating the organization’s payroll system to defraud the organization of over $5,500. Thurber altered the payroll system to increase her paid time off and lower … Jennifer Thurber today pleaded guilty to manipulating the organizations payroll system to defraud the organization …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Attica , Columbia County Department of Weights and Measures , Village of Harriman and the Town of Westfield . “In today’s fiscal climate, budget … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… Clinton County District Attorney Andrew J. Wylie announced the arrest of Mary L. Bell, Clerk of the Town of Saranac. Bell, 54, was arrested Thursday for … her failure to deposit more than $800 in cash payments to the town that she collected as Clerk. Her actions allegedly …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsXIV.13.A Overview – XIV. Special Procedures
… New York State Finance Law §179- f requires the State to pay vendors promptly (within 30 days of the Merchandise/Invoice Received (MIR) date for most vendors, … 15 days for qualified Small Business Vendors). When the State fails to pay the vendor by the Net Due Date, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit … Care for Vulnerable Populations (Report 2021-S-9 ). About the Program The Office for People with Developmental … To determine the extent of implementation of the four recommendations …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, … and Essential Plan Coverage (Report 2022-S-35 ). About the Program The Department of Health (DOH) administers the … To determine the extent of implementation of the two recommendations …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planState Agencies Bulletin No. 2212
… Purpose: The purpose of this bulletin is to notify agencies that OSC … Reversals, Exchanges and Direct Deposit Returns during the SFS blackout period. Affected Employees: Employees whose … The purpose of this bulletin is to provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2212-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsUnified Court System Bulletin No. UCS-334
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the December 2023 Uniform Allowance and Uniform Blazer … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-334-december-2023-uniform-and-equipment-uniform-allowance-andTaxes – 2022 Financial Condition Report
… collections increased by 47 percent, primarily reflecting the economic recovery as well as temporary tax rate increases included in the SFY 2021-22 Enacted Budget. Personal income tax (PIT) collections grew by 28.6 percent due, in part, to the increase in tax rates for those with incomes over $1.1 …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit … Client Identification Numbers (Report 2019-S-22 ). About the Program The Department of Health administers the State’s … To determine the extent of implementation of the six recommendations …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-clientResponse Planning for Unexpected Events
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) Metro-North … events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers. We also examined whether … events and whether those plans were followed and whether the plans or procedures addressed the needs of its customers …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsSelected Performance Measures
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) constituent … consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance. The audit covers the period between January 1, 2015 and …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… Objective To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for … Medicare based on age but were not enrolled in Medicare. The audit covered the period July 2016 through June 2021. …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareState Agencies Bulletin No. 2368.1
… Bulletin 2368 . Issued September 26, 2025. Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of Deduction code 433, Unemployment Insurance Owed … The purpose of this bulletin is to provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23681-instructions-use-deduction-code-433-unemployment-insurance-owed-andUnified Court System Bulletin No. UCS-311
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the December 2022 Uniform Allowance and Uniform Blazer … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-311-december-2022-uniform-and-equipment-uniform-allowance-andState Agencies Bulletin No. 2041
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2021 and April 2022 M/C Retroactive Salary … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2041-april-2021-and-2022-managementconfidential-mc-retroactive-salaryState Agencies Bulletin No. 2053
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2021 and April 2022 CSEA Retroactive Salary … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2053-april-2021-and-2022-civil-service-employees-association-cseaSUNY Bulletin No. SU-332
… Purpose The purpose of this bulletin is to provide agency instructions for processing the April 2021 and April 2022 Retroactive General Salary … The purpose of this bulletin is to provide agency instructions for processing the April 2021 and April 2022 Retroactive General Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-332-april-2021-and-april-2022-retroactive-general-salaryUnified Court System Bulletin No. UCS-329
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the June 2023 Uniform Allowance and Uniform Blazer Allowance … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-329-june-2023-uniform-and-equipment-uniform-allowance-and