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2013 Year End Report
… Background The Board administered four sole custody funds in 2013 – the Uninsured Employers Fund, the Special Fund for … whether processed by the Board or SFCC, are entered in the Board’s automated payment system, where they are … they: (i) were not properly supported, (ii) were not in compliance with mandated fee schedules, (iii) contained …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportTuition Assistance Program – LaGuardia Community College
… LaGuardia Community College (LaGuardia), located in Queens, is part of the City University of New York. … LaGuardia offers more than 50 associate degree programs in many fields, including nursing, business, liberal arts, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… our audit was to determine whether FFI tax money was spent in accordance with special act legislation, city charters or … against loss or damage by fire on property located in the State. The insurer will collect and remit the tax … had a process for administering FFI tax money, officials in Buffalo, Syracuse and Yonkers did not always use it …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Oversight of Passenger Safety
… in community settings. Regional Developmental Disabilities State Operations Offices (DDSOOs) administer and oversee State operations for OPWDD, including the direct delivery of services to people with developmental disabilities by State staff. These services include transporting clients from …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyCounty of Oneida – County Clerk (2025M-110)
… Did the Oneida County County Clerk Clerk properly collect and deposit funds …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110UCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… including leased property and rental equipment $2,157 in bonus payment compensation that did not comply with the RCM. …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualOpinion 91-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of Local Government Assistance Corporation bonds for) STATE FINANCE LAW, §139; GENERAL MUNICIPAL LAW, §106; PUBLIC … for the release of retained percentages held by the State Comptroller or by a political subdivision. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Challenging a Determination – Career Plan
… an independent hearing officer. Your request must be in writing and directed to the Hearing Administration Bureau … or call us at 1-866-805-0990 or 518-474-7736 in the Albany, New York area. …
https://www.osc.ny.gov/retirement/publications/1642/challenging-determinationChallenging a Determination – En-Con Police Officers Plan
… an independent hearing officer. Your request must be in writing and directed to the Hearing Administration Bureau … or by phone at 1-866-805-0990 or 518-474-7736 in the Albany, New York area. …
https://www.osc.ny.gov/retirement/publications/1822/challenging-determinationTier Status – En-Con Police Officers Plan
… to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July … 31, 2012 Tier 6 April 1, 2012 or after *Tier 3 members in the En-Con Police Officers Plan are covered by Article 11 … on their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1822/tier-statusHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… revenue trends, financial risks and the affordability of new services and/or capital investments. The report includes … V, Section 1 of the State Constitution and Office of the New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mOverlapping Real Property Tax Rates and Levies - FAQs
… those interested in examining the role real property taxes play in financing local government operations. What … exportable Excel format to provide data users with spreadsheet functionality and more flexibility and choice as they examine and work with the information. Does the year associated with the …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… interest penalties for contracts executed and funded in whole or in part for services rendered in a prior fiscal year; and limited the amount of time a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… renewable energy and recreational facilities).In return for financial assistance, many project owner occupants, or … existing buildings. The seven-member Board is responsible for managing ECIDA’s financial and operational affairs, … monitor projects that were provided financial assistance For example the Board did not develop and adopt by resolution …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mComptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme
… location in Lynbrook, NY — entered felony guilty pleas in Supreme Court, Queens County admitting to defrauding the … who need the program for their fundamental health care." Supreme Court Justice Barry Kron accepted Goldin’s guilty … Control Unit Civil Enforcement Division in New York State Supreme Court, Queens County. In papers filed in court, the …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaidState Agencies Bulletin No. 1156
To inform agencies of data element changes in PayServ due to the implementation of the Statewide Financial System
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideTown of East Hampton – Budget Review (B18-7-9)
… 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Town of East Hampton – Budget Review (B17-7-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are reasonable. Background … Town of East Hampton Budget Review B17715 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Town of Sidney – Budget Review (B4-16-13)
… expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. New York … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Buffalo City School District - Charter School Tuition Billing (2019M-122)
… tuition by $1 million (18 percent of PECA set-aside) in 2017-18. After discussing it with us, District officials … action to avoid a potential $1.7 million overpayment in 2018-19. The Board and District officials did not adopt …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122