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Opinion 88-42
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous payments to other municipalities) MUNICIPAL CORPORATIONS -- Setoff (right of county to recoup erroneous sales tax allocations to other …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Selected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… included in our initial audit report, Selected Management and Operations Practices – BuildSmart NY/Executive Order 88 … by the Power Authority Act to help provide a continuous and adequate supply of dependable electricity to the people … requires the State Comptroller to audit NYPA’s management and operations at least once every 5 years. Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followTown of Lewis – Records and Reports (2025M-17)
… complete and accurate accounting records and reports. As a result, the Board lacked reliable records and reports to … fund has subsidized the water district’s operations. As a result, only taxpayers within the water district benefited … complete and accurate accounting records and reports As a result the Board lacked reliable records and reports to …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17City of Yonkers – Budget Review (B24-6-6)
… Includes appropriations for police overtime, life/health/dental insurance, employee retirement, firefighting overtime … and social security that are likely underestimated. Does not include an appropriation for contractual … a contingency appropriation, which limits flexibility to cover any unanticipated expenditures or revenue shortfalls. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Reporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… Services Under the Transformation Reinvestment Plan (Report 2021-S-15 ). About the Program OMH’s mission is … this, OMH developed the Transformation Reinvestment Plan (Plan) in 2014. The Plan aims to rebalance the agency’s … Services Under the Transformation Reinvestment Plan Report 2021S15 …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followOversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… processing the disenrollments. The Department can recover premium payments made to MLTC plans for ineligible enrollees. … was to determine whether the Department made improper MLTC premium payments on behalf of ineligible enrollees. The audit … were properly assessed or had access to the care they needed. Key Findings Department officials made some progress …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followUnified Court System Bulletin No. UCS-338
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 Location Pay, Location Pay Mid-Hudson and … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-338-april-2024-state-new-york-unified-court-system-ucs-increasesState Agencies Bulletin No. 2195
… date for 2024. Federal Form W-4 Version should be set to ‘2020 or Later.’ Under the Special Withholding Tax … date for 2024. Federal Form W-4 Version should be set to ‘2020 or Later.’ Under the Special Withholding Tax Status, select ‘None.’ Set the Tax Status to ‘Single.’ All other subsequent fields …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2195-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2024Chautauqua County – Financial Condition (2023M-111)
Determine whether Chautauqua County County officials adopted realistic budgets routinely monitored financial operations and took appropriate actions to maintain the North Chautauqua County Water Districts Districts fiscal stability
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Use of Federal Funding for Election Technology and Security (Follow-Up)
… report, Use of Federal Funding for Election Technology and Security (Report 2020-S-18 ). About the Program The Board of Elections (BOE) is responsible for administering and enforcing election laws in the State. To fulfill these … BOE offers assistance to the 57 County Boards of Elections and the New York City Board of Elections. Congress passed the …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followCity of Yonkers – Budget Review (B23-6-5)
… current amount budgeted, leaving a limited flexibility to cover any other unforeseen or unexpected costs. Includes … and expenses, which may not be available in future years. Does not include a specific appropriation for … current amount budgeted, leaving a limited flexibility to cover any other unforeseen or unexpected costs. Key …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5State Agencies Bulletin No. 2089
… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… covered the period January 1, 2014 through December 31, 2019. We identified $5.7 million that was paid for … implemented. Key Recommendation Officials are given 30 days after the issuance of this follow-up to provide …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesState Comptroller Thomas P. DiNapoli Statement on 2026 Executive Budget Address
… detailed analysis of the Executive Budget in the coming weeks.” …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-executive-budget-addressCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the Program … on the product involved. Fuels subject to PBT include motor fuel and highway diesel fuel, among others. Effective … types of residential heating fuel. New York also has a Motor Fuel Excise Tax (MFT) on gasoline and similar motor …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followRockland County – Budget Review (B21-6-12)
… review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget … The County of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Town of East Hampton - Budget Review (B21-7-11)
… fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue … and Airport) as a cushion against unforeseen events. However, Town Law authorizes the Town to appropriate … how much it sets aside as a cushion against unforeseen events (e.g., the continued impact of COVID-19). The Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Cornwall Central School District – Information Technology (2021M-83)
… Determine whether Cornwall Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Patient Safety Center Activities and Handling of Revenues
… Objectives To determine whether the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and … The Patient Health Information and Quality Improvement Act of 2000 (Act), enacted October 6, 2000 and known as Lisa’s …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesCUNY Bulletin No. CU-746
… Sc 015996 Medical Prof Clinical 015997 Assoc Med Prof Clinic 017237 Medical Lecturer (No active employees) 016072 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-746-2022-professional-staff-congress-psc-2-general-salary