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State Agencies Bulletin No. 1770
… outlined in this bulletin. Agencies must always forward payroll checks to the appropriate entity as soon as possible. As part of OSC’s Uncashed Payroll Check Outreach, any paychecks issued in 2018 that are … for AC-230 processing, agencies are reminded that payroll checks must not be returned to OSC if either of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1770-schedule-submitting-2019-year-end-returned-checksSelected Employee Travel Expenses
… of the State. Work with the Comptroller's Division of Payroll, Accounting and Revenue Services to take any …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities between the ages of three and five years. HTA is reimbursed for preschool special … SEIT program, $3,678 that was not sufficiently supported, and $2,716 that was otherwise not allowed; and $6,745 in …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… in Rochester, New York, is an SED-approved provider of preschool special education services. During the 2013-14 … the State, in turn, reimburses the county 59.5 percent of the preschool special education tuition it pays. SED sets … SED’s requirements, and communicate with SED to obtain clarification as needed. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualAsylum Seeker Spending Report
… The Office of the State Comptroller has created this tool to document … New York City Spending Through June 30, 2025, the City of New York had recorded expenditures of $1.47 billion in Fiscal Year (FY) 2023, $3.75 billion in …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… was 5.84% for the state fiscal year that ended March 31, 2025. The Fund closed the year with an estimated value of $272.8 billion. (Note: In July 2025, following the annual audit of the Fund's financials, … volatility has been pronounced in the first half of 2025, with unpredictable actions out of Washington and other …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Medicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… to enrollees. For dual-eligibles, Medicaid reimburses the plan providers for the enrollee’s Part C cost-sharing … Key Findings We reviewed selected Medicare Advantage plan contracts offered by Fidelis and WellCare and, based on …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersNYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund's (Fund) estimated rate of return for the third quarter … international equities markets," DiNapoli said. "Our investment strategy is geared toward consistently achieving …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Background The Almond Volunteer Fire Department is located in the Village of Almond in Allegany and Steuben Counties. The Department, consisting … Take action to recover the missing funds identified in this report. Develop and include internal controls in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Lakeland Fire District – Travel and Conference Costs (2013M-145)
… 2011, to November 30, 2012. Background The Lakeland Fire District is located in the Town of Islip in Suffolk County. The District is governed by an elected five-member Board of Fire Commissioners. The District’s expenditures for the fiscal year ending December …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145SUNY Bulletin No. SU-170
… Increase. Affected Employees SUNY M/C employees in Bargaining Unit 13 Background Chapter 10 of the Laws of … Discretionary 4% and 1% 2010 Increases for M/C employees in Bargaining Unit 13. The SUNY Board of Trustees resolved to … provides for a 1% Discretionary Increase for employees in Annual, Biweekly and Hourly positions. Effective 7/1/10. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidentialLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… for fundraising and soda sales was deposited on July 26, 2013, but not included in the July monthly report. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialState Agencies Bulletin No. 1118
… employers are required to furnish each employee with a Form W-2 by January 31, 2012. Effective Date(s) 2011 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011City of Yonkers – Budget Review (B6-15-16)
… in future years. The City continues to rely on fund balance to close gaps in the budget. If police overtime … appropriations. Replace nonrecurring revenue, such as fund balance, in the 2016-17 budget. Tax certiorari claims should …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16State Agencies Bulletin No. 1264
… Purpose To inform agencies of the new procedure for processing … they determine that an employee is either not entitled to claim exempt status, or is not entitled to claim more than … failing to honor the IRS lock-in requirement could face penalty and may be liable for any taxes not withheld …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1264-new-procedure-processing-internal-revenue-service-irs-issued-lockSUNY System Administration Office – Selected Employee Travel Expenses
… one State University of New York System Administration Office (System Administration) employee for audit whose … among the highest in the State in the area of lodging. In total, we examined $188,074 in travel costs associated with …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesState Agencies Bulletin No. 2197
… in Control-D for review. This report provides agencies with the postage costs for the mailing of their employees' …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… asset allocation.” The Fund is the third-largest public pension fund in the country and remains one of the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionFund Financial Data – 2023 Financial Condition Report
… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant … General Fund have been pledged or dedicated to other funds for repayment of debt or project funding and are therefore …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… New York State Common Retirement Fund (Fund) was $242.3 billion at the end of the third quarter of state fiscal year … an estimated 4.51%. “The equity markets had some difficult times in 2022, but the Fund posted positive results for the … value reflects retirement and death benefits of $3.794 billion paid out during the quarter. As of Dec. 31, the Fund …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarter