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Annual Audit
The objective of our examination was to determine whether claims were appropriate and complied with the New York State Workers’ Compensation Law and mandated fe
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-07-26-b.pdfComptroller’s Update: State Fiscal Year 2014-15 Revenue Trends through the Mid-Year, October 2014
The State ended the first half of State Fiscal Year 2014-15 in an improved cash position, due largely to unanticipated settlement revenues and tax receipts.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2014-15.pdfUnclaimed Condemnation Awards
Any monies held by or owing by a public corporation or any other corporation for the payment of a condemnation proceedings award and that have remained unclaime
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/condemnation-awards.pdfOpinion 92-51
… members of the agency or its executive director for the travel expenses incurred by the spouses of a member or the … the IDA or the executive director of the IDA for certain travel expenses incurred by their respective spouses. You state that the travel was for the purpose of attending out-of-town meetings …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 92-42
… This opinion represents the views of the Office of the State … purposes by lease, purchase or condemnation. Pursuant to this authority, a town clearly may lease a parking area for …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 95-24
… Powers and Duties (deposit of State aid for education in mandatory reserve fund) MUNICIPAL FUNDS -- Mandatory Reserve Funds (criteria for establishing) SCHOOL … (use of State aid); Reserve Fund (deposit of State aid in mandatory reserve fund) EDUCATION LAW, §§3601-a, 3602, 3604, …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 93-3
… contracts for professional services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional … in the performance of the contract (see People ex rel. Smith , supra ; Trane Co. v County of Broome , 76 AD2d … statute to apply it to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-93-3DiNapoli: Former Clerk Padded Her Pay With Town Funds
… released on her own recognizance. Her next court date is Nov. 30. As the clerk to the supervisor for the Town of … during the course of her official duties, funneled almost $9,000 to her personal account from the town's payroll …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… in making sure she will be held accountable.” “Crimes of this nature directly impact citizens of Rensselaer County,” … such corruption by those who use their position to profit at the expense of their local community.” Asquith … for the town from 2010 to early 2022. During a routine audit, DiNapoli’s office found that from March 2017 to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townDiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks
… sentencing of Leslie Schwinzer, of Knoxville, Tennessee, for stealing pension checks that had been issued to her … Honorable Thomas A. Varlan in United States District Court for the Eastern District of Tennessee at Knoxville. “Leslie … “Thanks to my partnership with the U.S. Attorney’s Office for the Eastern District of Tennessee, we uncovered this …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checksXVI.3.H Materiality – XVI. Financial Reporting
… and qualitative circumstances surrounding each particular case. Except as provided in the instructions to the Agency … and qualitative circumstances surrounding each particular case …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityDiNapoli: State Tax Revenues Down $3 Billion Through July
… State tax receipts of $26.4 billion through the first four months of the state fiscal year were $3 billion, or 10.2 percent, below the same period last year, according to the July cash report … State tax receipts of $264 billion through the first four months of the state fiscal year were $3 …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… planned to address the unresolved issues discussed in this follow-up within 30 days of the report’s issuance. …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… officials shied away from identifying the deficiencies in this non-compliance and asserted that they had no recourse to … planned to address the unresolved issues discussed in this follow-up within 30 days of the report’s issuance. …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followState Agencies Bulletin No. 2181
… Purpose: The purpose of this bulletin is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2023 tax year. Affected Employees: … The purpose of this bulletin is to inform agencies that employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2181-new-york-state-payroll-online-nyspo-electronic-delivery-2023-form-w-2State Agencies Bulletin No. 2282
… NYSPO access can opt out of receiving a paper Form W-2 statement for the 2024 tax year. Affected 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/2282-new-york-state-payroll-online-nyspo-electronic-delivery-2024-form-w-2New York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for the municipal airports. The audit covers … To determine whether the Port Authority of New York and New Jersey was in compliance with certain key …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseReal Estate Portfolio
… determined the need to either hold or dispose of those prop …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioResponsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… are planned to address the unresolved issues discussed in this report. …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Report 2020-S-34 ). About the Program … The Empire Plan is the primary health insurance plan for NYSHIP, covering 1.1 million members. Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-services