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State Agencies Bulletin No. 1100
… domestic partner. Historically, marriages between same-sex couples were treated as domestic partnerships, and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1100-new-imputed-income-earnings-codes-health-benefits-provided-marriedHow to Conduct a Vendor Responsibility Review
… or only the vendor selected for the contract. Be sure to take into account the time needed to conduct such a … and, if not, attach the paper questionnaire. If you find the vendor to be: responsible , you must include the … Responsibility Review Process Documentation Requirements How to Make a Responsibility Determination …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewTown of Wethersfield – Capital Project (2025M-46)
… Town of Wethersfield (Town) Board (Board) properly plan for and manage the Highway Department (Department) building … Understanding the Audit Area The Board is responsible for the oversight and management of capital projects, … long-term. In May 2017, the Board acknowledged the need for a capital project for a new Department building, …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Child Care Assistance – Federal Funding and New York
… Child Care Assistance Program (CCAP) provides subsidies for childcare throughout New York. The program is overseen by … $645.5 million in transfers from the Temporary Assistance for Needy Families (TANF) block grant and $810.3 million from … Year Child Care Development Fund Temporary Assistance for Needy Families 14-15 300.7 246.7 15-16 225.1 401.7 16-17 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceComptroller DiNapoli Releases State Audits
… the authority did not meet its targeted performance level for customer satisfaction for 20 percent of its customers, … about the timeliness and cost of projects. With respect to debt issuances, 43 percent of survey respondents indicated … - Procurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds (2012-S-105) New York …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsCorcraft's Textile Procurement Practices
… personnel issue an Invitation for Bid (IFB) with product specifications, followed by bid evaluation, sample testing, … procurement of textiles. This includes providing input on specifications, evaluating bid submissions, and approving the … awarded contracts without testing all of the required specifications, such as textile shrinkage, yarn, finish, and …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesCity of Dunkirk – Budget Review (B24-1-10)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10City of Amsterdam - Budget Review (B22-5-3)
… service and appropriations for health insurance and Social Security and Medicare taxes that may not be sufficient. The …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3Oswego County – Court and Trust Funds (2022-C&T-5)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5CUNY Bulletin No. CU-595
… payment is made in accordance with the Memorandum of Agreement between CUNY and the PSC for the Term of … 10/20/2010 – 11/30/2017 and the CLIP Start Title Agreement Summary dated June 22, 2016. Effective Date(s) February 12, 2017 or later …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-595-cuny-start-lead-instructor-differentialState Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of City of Auburn , East Kingston Volunteer Fire Company , Village of East Rockaway , … related to their hydroelectric power facilities. East Kingston Volunteer Fire Company – Financial Activities … his office completed audits of City of Auburn East Kingston Volunteer Fire Company Village of East Rockaway …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… audits of the Chazy Union Free School District , Dobbs Ferry Union Free School District , Haldane Central School … accurately paid at their approved salaries or wages. Dobbs Ferry Union Free School District – Reserve Funds (Westchester … audits of the Chazy Union Free School District Dobbs Ferry Union Free School District Haldane Central School …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2State Agencies Bulletin No. 2357
… The purpose of this bulletin is to inform agencies of the July 2025 Increase to Hazard Duty Pay. Affected Employees: Employees designated as M/C … an increase to Hazard Pay for M/C employees effective July 2025 who currently receive HZ5 (Hazard Duty MC Straight …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Purpose of Audit The purpose of our audit was to examine the ACIDA’s internal controls over employee … compensation and the approval and monitoring process for certain projects from January 1, 2008, to August 31, 2012. Background The overall goal of IDAs is to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… the quantities of fuel purchased/delivered, dispensed, and on hand. These records should be periodically reconciled to physical inventories of fuel on hand. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryFire Safety (2015-MS-1)
… complete report - pdf] We also released ten letter reports to the following municipalities: Cities of Ithaca [pdf] , … [pdf] . Purpose of Audit The purpose of our audit was to determine if local government officials’ use of municipal … Of the 96 buildings visited, 73 (76 percent) did not have a fire safety plan on file that met the minimum Fire …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1State Comptroller DiNapoli Releases Audits
… Managed Care Payments to Unenrolled Providers (Follow-Up) (2025-F-21) The 21st Century Cures Act mandated that managed … Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2025-F-10) The Department of Health … to identify when a third-party health insurance (TPHI) carrier may be responsible for payments for services …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-auditsNY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… future," DiNapoli said. "Ensuring a loved one's financial security and long-term care can put a financial strain on … without jeopardizing their eligibility for many important disability-related benefits. I want to thank County Executive … must be eligible for Supplemental Security Income (SSI) or Social Security Disability Insurance (SSDI), be blind, have a …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsMattituck Fire District – Claims Audit (2025M-48)
… action. Appendix C includes our comments on issues raised in the District’s response letter. We conducted this audit … New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48State Agencies Bulletin No. 2361
… Purpose: The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS … financial institution for any reason, whose direct deposit is reversed due to an overpayment, who request a Check … on lapsing events. Effective Dates: This bulletin is effective from September 15, 2025 through the completion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2361-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returns