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Opinion 95-5
… System (use of surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of … to pay for the acquisition of telecommunication equipment and costs necessarily incidental thereto. You ask whether a … surplus surcharge monies toward the payment of interest and/or principal on serial bonds issued to finance the …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Oversight of New York State Forest Tax Programs
… the Program New York State’s land area of 30.2 million acres comprises almost 19 million acres of forest, which provide many public benefits, … and outdoor recreation opportunities. Of the 19 million acres, about 14 million acres (74%) are privately owned. To …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsState Agencies Bulletin No. 2018
… Public Employees Federation (PEF), a lump sum award of $500 effective the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in seasonal positions during each of … of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board > Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesHenderson Fire District – Financial Activities (2025M-67)
… (e.g., office supplies and a printer), entry and truck bay doors, and fire pumper equipment. Community room rental …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67State Comptroller DiNapoli Releases Audits
… of Health: Medicaid Program – Improper Payments for Brand Name Drugs (2020-S-62) The audit identified $1.1 million in Medicaid overpayments for brand name prescription drugs where generic drugs were available … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2444
… Scientific and Technical Services Unit (BU05) at the State University of New York (SUNY) Downstate Health Sciences … effective for accruals charged in checks dated January 1, 2026, through December 31, 2028. Eligibility Criteria: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2444-newly-created-process-report-flsa-compensatory-time-earned-lieuOpinion 98-12
… of such a city may be commingled in one or more bank accounts. City moneys may be temporarily advanced to the … ("school district") may be commingled in one or more bank accounts. You also ask whether the moneys of the city and the … has long expressed the opinion that, where separate bank accounts are not specifically required by State or local …
https://www.osc.ny.gov/legal-opinions/opinion-98-12About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… When does the governing board adopt a Standard Work Day and Reporting … Resolution for Elected and Appointed Officials (RS2417-A)? The elected members of the board of supervisors in our county receive compensation … Elected and Appointed Officials Get answers about the standard work day and reporting resolution RS2417A that …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 98-17
… This opinion represents the views of the Office of the State Comptroller at the time it was … board, by local law or resolution, may agree to confer the benefits of section 18 upon the employees of the housing … under section 18. You ask whether a town may confer the benefits of Public Officers Law, §18 upon employees of a …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Jackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Jackson Child Development Center, Inc. (JCDC) on its … entity’s Universal Pre-K (UPK) program. This affiliate—Jackson Children Services (JCS), a for-profit related-party … To determine whether the costs reported by Jackson Child Development Center Inc JCDC on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualEnforcement of the Mitchell-Lama Surcharge Provisions
… housing developments supervised by Homes and Community Renewals Division of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsHomeless Outreach Services in the New York City Subway System
… The audit covers the period January 1, 2015 through June 6, 2019. About the Program Within the MTA, New York City … these services. DHS’ three-year contract, effective June 2014 through June 2017, required BRC to reduce the … The 2019 homeless census puts the count at 2,178 – an 18 percent increase since 2013. DHS and the MTA have not …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… [read complete report – pdf] Audit Objective Did Indian Lake Central School District (District) officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Contact Us
… certain unclaimed property to owners – no claim required. For inquiries, see our frequently asked questions or contact … How to Search and Claim Property . How do I start a claim for deceased person? See Claims for Deceased Owners and Estates . When will I receive my …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… New York state bought hundreds of millions of dollars worth of medical equipment at the onset of the COVID-19 pandemic, including ventilators and x-ray … New York state bought hundreds of millions of dollars worth of medical equipment at the onset of the COVID19 pandemic including ventilators and …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringDivision of Housing and Community Renewal Bulletin No. DH-101
… of Labor, the 2019 statewide average weekly wage is $1,357.44. Based on this 2019 average weekly wage amount, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-101-new-york-state-paid-family-leave-program-rentState Comptroller DiNapoli Releases Municipal Audits
… and found exceptions totaling $292,205, including $191,253 in potential overpayments. As a result, the city paid employees for time they did not work or accrue. Two sewer treatment plant employees received $91,492 for time they may not have worked because they were working …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1032
… Purpose To explain OSC’s automatic processing of the increase. Affected Employees Department of … the same Employee Record Number since the effective date of the increase, all retroactive adjustments will be paid in … one (1) Employee Record Number since the effective date of the increases, the retroactive adjustment for earnings in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesState Agencies Bulletin No. 2070
… been received or the checks are escheated to the Office of Unclaimed funds. For more information regarding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of East Fishkill , Village of Galway , Huntington Manor Fire District … P DiNapoli today announced his office completed audits of the Town of East Fishkill Village of Galway Huntington Manor Fire …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits