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State Comptroller DiNapoli Releases Audits
… Costs Used in Premium Rate Setting (Follow-Up) (2018-F-10) An initial audit found DOH overpaid managed care … audit report identified vulnerabilities in the DOH’s provider enrollment and revalidating processes that undermine … (2018-S-3) DDI is a Suffolk County-based not-for-profit organization approved by SED to provide preschool special …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsOpinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a … delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-13State Agencies Bulletin No. 1958
… NYSPO access can opt out of receiving a paper Form W-2 statement for the 2021 tax year. Affected Employees Employees … who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background In accordance with IRS … All employees who opt out of receiving a paper Form W-2 statement must provide consent. The consent by the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1958-new-york-state-payroll-online-nyspo-electronic-delivery-2021-form-w-2Archived: Legislative Session 2017–2018
… Chapter 48 of the Laws of 2017 – A.2384 (Abbate) / S.4759 (Golden) – Provides employers with a tailored graded … 303 of the Laws of 2017 – A.8093 (Abbate) / S.6391 (Golden) – Establishes a cap on the amount that certain Tier 6 … 368 of the Laws of 2017 – A.8092 (Abbate) / S.5256-A (Golden) – Standardizes the reporting period for which the …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Payroll Improvement Project Bulletin No. PIP-014
Payroll Improvement Project Bulletin No PIP014
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsOpinion 91-5
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … and the principal upon posterity" ( McCabe v Gross , 274 NY 39, 46). Article 8, §5 provides for the exclusion of … ex rel. Haight v Brown , 169 AD 695, 155 NYS 564, affd 216 NY 674, mot for rearg den 216 NY 743; cf . NY Const, art 8, …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 93-24
… (construction of permanent outdoor competitive sports facility) -- Powers and Duties (construction of permanent outdoor competitive sports facility) PARKS AND RECREATION -- Facilities (construction of outdoor competitive sports facility by fire district) TOWN LAW, §176(14): A fire …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … VIII, §§6, 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their … such purpose, does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Oversight and Monitoring of the Universal Pre-Kindergarten Program
… the adequacy of the New York City Department of Education’s (DOE) monitoring of Universal Pre-Kindergarten (UPK) … suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programComptroller DiNapoli Releases State Audits
… language limiting the reimbursement of special items. Port Authority of New York and New Jersey: Vehicle and Heavy … An initial report issued in December 2010 found that the Port Authority generally did not follow required procedures … of 75 items that were purchased for $8.2 million, the Port Authority provided documentation for only two items for …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1961
… Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected … to Traditional Individual Retirement Arrangements (IRA’s) Employees should be aware that they are not prevented … deduction on their individual tax return based on their income and filing status. OSC Actions OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021Child Care Stabilization Grants
… controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met their intended purpose to stabilize child care operations to maintain care. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsTown of Lewis – Records and Reports (2025M-17)
… (Town) Town Supervisor (Supervisor) maintain complete and accurate accounting records and reports? Audit Period … ability to manage the Town’s financial condition and make sound financial decisions is limited. In addition, the … reviewed them, they may have identified and corrected recording errors in the accounting records. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… all 50 states, the District of Columbia, and Puerto Rico to determine if an individual is receiving duplicate … While all states, the District of Columbia, and Puerto Rico participate in the PARIS match, not all of them …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingGranville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Purpose of Audit The purpose of our audit was to determine whether the Company’s financial activities were … The former Treasurers did not maintain adequate records to account for all money received and disbursed by the … Key Recommendations Maintain accurate, complete and up-to-date accounting records. Provide oversight of duties …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialTown of Schroon - Town Hall Expansion Project (2018M-128)
… Key Findings An itemized budget was never prepared for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the project were not maintained throughout the fiscal … We project expenditures will exceed the financing sources for the project by approximately $98,000 (7 percent), …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Leaves of Absence – State Police Plan
… Since service is usually not credited for any period of time you do not receive earnings, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical … our secure contact form . Please include the approximate dates you were on leave and copies of any documentation you …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceState Agencies Bulletin No. 2101
… is to inform agencies of the 2023 New York State Paid Family Leave Program rate decrease. Affected Employees … January 4, 2023. Eligibility Criteria Employees with a regular work schedule of 20 hours or more per week are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2101-2023-new-york-state-paid-family-leave-rate-decreaseState Agencies Bulletin No. 291
… Purpose To explain the use of the new deduction code 899 Affected … dated 01/10/2002 Agency Actions Agencies are required to enter the transactions for deduction code 899, NYS World …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/291-new-deduction-code-899-new-york-state-nys-world-trade-center-relief-fundState Agencies Bulletin No. 1982
… is to inform agencies of the 2022 New York State Paid Family Leave Program rate. Affected Employees Employees eligible for the New York State Paid Family Leave Program are affected. Background The New York … January 5, 2022. Eligibility Criteria Employees with a regular work schedule of 20 hours or more per week become …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increase