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State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 145
… To explain automatic processing of retroactive adjustments for closed contract periods Affected Employees Employees with Pay Basis Code 21P who have adjustments for a closed contract period. Effective Date Immediately … that affects the amount an employee should have been paid for a closed contract period, the adjustment will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentTown of Lincoln - Town Clerk (2023M-31)
… Findings The former Clerk did not properly account for, deposit, report or remit collections. When receipts are not … that all collections are accounted for, and money could be lost or misappropriated. For example, as of April 13, 2022, … for cash totaling $3,869.The former Clerk also did not: Deposit $4,038 in cash collections recorded from January 1, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Comptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… probation. As part of Burlew's sentence, he must also pay full restitution to the town of Erin. In the event that … those who steal from taxpayers risk jail time and paying full restitution for money they have stolen," Attorney …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentenced-0Comptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… probation. As part of Burlew's sentence, he must also pay full restitution to the town of Erin. In the event that … those who steal from taxpayers risk jail time and paying full restitution for money they have stolen," Attorney …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentencedII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… statements consist of the following: Statement of Net Position (reporting government-wide) Statement of … the Balance Sheet – Governmental Funds to the Statement of Net Position Statement of Revenues, Expenditures, and Changes … Funds to the Statement of Activities Statement of Net Position – Proprietary Funds (emphasizing major …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsCounty of Oneida – County Clerk (2025M-110)
… in an accurate and timely manner? Audit Period January 1, 2024 – July 29, 2025 We extended our audit period to … the close of each month. During the period January 1, 2024, through March 31, 2025, the Clerk collected fees … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… were entitled? Audit Period January 1, 2023 – March 31, 2024 Understanding the Program Payroll is one of the largest … these three individuals were overpaid $696 for 29 instances of overlapping shifts. Had the Chairman of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Unclaimed Funds Survey
… about our website. If you are having a technical issue or have a question related to your claim, please contact us . …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-surveyState Agencies Bulletin No. 2019
… agencies of OSC’s automatic processing of the April 2022 PEF Salary Increase and provide instructions for payments not … paid using the following effective dates and check dates: Pay Cycle/Pay Period Type 2022 Payment Effective Date Check … the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE – If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseState Agencies Bulletin No. 2001
… Pre-Tax Benefits Qualified Parking Benefits The maximum exclusion from gross income for qualified parking benefits … $280 per month in 2022. Qualified Transit Pass The maximum exclusion from gross income for qualified transportation … payroll deduction limit, as determined by the Governor’s Office of Employee Relations (GOER ), is set at $14,440 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022Special Disability Benefits – Special 20- and 25-Year Plans
… the public. Firefighters who are permanently disabled by heart disease or lung disease, but who passed a physical … benefit. Police officers who are permanently disabled by heart disease, and who passed a physical examination upon … reveal any evidence of disease or other impairment of the heart, may be eligible for an accidental or performance of …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsState Agencies Bulletin No. 1182
… employee expenses that are either entered directly or bulk loaded into the SFS Travel & Expense module are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1182-processing-taxable-expense-files-payservCompliance With Payment Card Industry Standards (Follow-Up)
… included in our initial audit report, Compliance With Payment Card Industry Standards ( 2015-S-65 ). Background Our … of New York (SUNY) schools are in compliance with Payment Card Industry (PCI) standards and whether SUNY System … of Interest State University of New York: Compliance With Payment Card Industry Standards ( 2015-S-65 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-followOverpayments to Cabrini Medical Center (Follow-Up)
… $1.9 million in Medicaid overpayments to Cabrini Medical Center. The overpayments occurred because a billing company … Interest Department of Health: Overpayments to Cabrini Medical Center (2011-S-8) …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… not: Deposit 54 clerk fees totaling $3,726, and 28 out of 50 tax collections tested totaling $69,975 in a timely manner … Town Law (Town Law) Section 30 that requires fees over $250 to be deposited within three days of receipt or Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial … Village’s fiscal activities for the past four fiscal years to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… amounts, and the tax levy were entered on the balance sheet instead of being categorized as salary expenditures and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19State Agencies Bulletin No. 1599
… Purpose To provide agency instructions for processing the April 2017 Longevity Payment for Long-Term Seasonal Employees. Affected Employees Seasonal … on the appropriate payment effective date, become eligible for the payment if they return to the payroll in a seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1599-april-2017-civil-service-employees-association-csea-longevity-paymentUnified Court System Bulletin No. UCS-266
… deduction for union dues for the following unions: Union Ded Code Deduction Description CSEA 201 Civil Service … the payroll deduction for the following unions: Union Ded Code Deduction Description Citywide Assoc Law Assts 228 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-266-updated-procedures-initiating-or-terminating-payroll