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Wage Theft Investigations
… Purpose To determine whether the Department of Labor (Department) is efficiently utilizing its resources to … April 1, 2011 through December 20, 2013. Background The Department's mission is to protect workers, assist the … To determine whether the Department of Labor Department is efficiently utilizing its …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… the Federal Medicaid Drug Rebate Program (Report 2021-S-11 ). About the Program The Department of Health (DOH) …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followOperational Advisory No. 29
… Employee Expense, or SSP Checks Guidance : The Office of the State Comptroller (OSC) has updated the policies and … and reduce the time required for agencies, The Department of Taxation and Finance (DTF) Treasury and OSC to process … Refund Account and checks representing payment of one voucher issued from the State’s General Checking …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspOpinion 98-3
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Appointment to … and comptroller would have a prohibited interest in contracts between the town and the partnership, unless an exception in General Municipal Law, §802 applied. Compensated …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Department of Taxation and Finance: Personal Income Tax
… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … refunds totaling almost $36.7 million to the Department for follow up evaluation and appropriate action. Key Findings Reason for Stopping Refunds Number Taxpayer claimed refundable …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxAccounts Payable Advisory No. 15
… to OSC using SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – Voucher … OSC. Instead, the designated individuals must be recorded in OSC’s Contract Database. To support these designations the … on how to designate someone as a Voucher Authorizer in OSC’s Contact Database, see the GFO, Chapter XII, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersChestertown Fire District – Claims Processing (2016M-387)
… include information necessary to determine the number and dollar amount of the claims authorized for payment. Key … claims contain sufficient information as to the number and dollar amount of claims authorized for payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387V.3.I Class – V. Chart of Accounts (COA) Governance
… SFS transaction, Class is a required field and will result in an error if omitted. Class is considered a statewide … will be able to access the complete list of Class codes in SFS. The Class ChartField is five alphanumeric digits in length. Class will identify the life of GO Bond proceeds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classSUNY Bulletin No. SU-135
… Purpose To provide instructions to agencies for processing the Salary Increases. Background Pursuant to … Provisions and Eligibility Criteria To be eligible for the $500 salary increase, employees must be: Granted a … remained in BU08. To process the $500 salary increase for employees who become eligible after April 5, 2007 but on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-135-april-1-2007-500-salary-increase-employees-representedSUNY Bulletin No. SU-143
… Increases. Affected Employees SUNY M/C employees in Bargaining Unit 13 Background Chapter 10 of the Laws of … Discretionary 3% and 1% 2008 Increases for M/C employees in Bargaining Unit 13. Effective Date(s) 3% Discretionary … provides for a 3% Discretionary Increase for employees in Annual, Biweekly and Hourly positions. Effective 4/3/08. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-143-2008-discretionary-increases-suny-management-confidentialSUNY Bulletin No. SU-157
… Increases. Affected Employees SUNY M/C employees in Bargaining Unit 13 Background Chapter 10 of the Laws of … Discretionary 3% and 1% 2009 Increases for M/C employees in Bargaining Unit 13. Effective Date(s) 3% Discretionary … provides for a 3% Discretionary Increase for employees in Annual, Biweekly and Hourly positions. Effective 4/2/09. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-157-2009-discretionary-increases-suny-management-confidentialCity of Saratoga Springs – Financial Condition (2012M-201)
… Purpose of Audit The purpose of our audit was to review the financial condition of the City’s general, water and sewer funds for the period … City of Saratoga Springs Financial Condition 2012M201 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201DiNapoli Announces State Contract & Payment Actions for October 2014
… the playing field is level and taxpayers get the best value for their money. The independent audits ensure …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014Village of Walton – Bio-Digester Capital Plan (2016M-378)
… received an offer letter from New York State Empire State Development for a $1.5 million grant based on the original …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Orleans County – Court and Trust Funds (2024-C&T-6)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Comptroller DiNapoli Releases Municipal Audits
… of Sweden , Town of Tyrone and the Town of West Union . “In today’s fiscal climate, budget transparency and … provide the board with adequate monthly financial reports. In addition, the town’s procedures for auditing claims were not in compliance with town law. Johnstown Public Library – Cash …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Opinion 89-20
… -- Codes of Ethics (town's code not applicable to fire district officers and employees) -- Board of Ethics (town board of ethics may not act with respect to fire district officers and employees) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-20DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … in new agency spending and council initiatives for FY 2026, outpacing city-fund revenues added over the same …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growOversight of Water Supply Emergency Plans
… Objectives To determine if the Department of Health (Department) is providing sufficient guidance and … was to determine whether the Department and the Division of Homeland Security and Emergency Services (DHSES) are … The Department is responsible for overseeing the delivery of drinking water to ensure that it is suitable for people to …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansForms
… Payroll Purchasing and Payments Travel Vendors Other Unclaimed Funds Vendors Vendor Responsibility Questionnaires …
https://www.osc.ny.gov/help/forms