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Schoharie County Court and Trust (2022-C&T-3)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/schoharie-county-2022-ct-3.pdfWayne County Court and Trust (2022-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-county-2022-ct-1.pdfDiNapoli Releases Bond Calendar for Third Quarter
… Comptroller’s office chairs the Securities Coordinating Committee, which was created by Gubernatorial Executive Order … and updated as necessary. The schedule is released by the committee to assist participants in the municipal bond … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-releases-bond-calendar-third-quarterContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… janitorial services to six outpatient facilities located in Brooklyn for the period November 1, 2011 to October 31, … a public works contract. Janitorial workers are included in the employee category covered by the prevailing wage law. … at the prevailing wage rate, when the wages paid were in fact substantially below the prevailing wage rate. For a …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found questionable Medicaid … investigation. “Many vulnerable New Yorkers rely on social adult day care services to help them stay in their own homes … of Health: Medicaid Program: Oversight of Social Adult Day Care Programs. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsDiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… The three defendants, Philip Mtui, Mbaga Kaiza, and Tony Taylor, were arrested last Thursday. "The defendants …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-schemeFund Financial Data – 2022 Financial Condition Report
… and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund have been pledged or dedicated to other …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataFund Financial Data – 2021 Financial Condition Report
… and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund have been pledged or dedicated to other …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataMedicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… Department of Health's eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with … resulting from: Incorrect retroactive rate changes that caused overpayments totaling $2.4 million; Claims billed …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012Compliance With Executive Order 88 – Energy Efficiency in State Buildings
… (DOCCS) has developed targets and plans to effectively meet its contributions toward Executive Order 88 (EO 88) and … 31, 2017 deadline. DOCCS officials stated they did not meet the submetering deadline because they are installing … DOCCS has developed targets and plans to effectively meet its contributions toward Exe …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsNew York Retirement Systems Appropriation
… Systems Appropriation – Vetoed on December 21, 2018 – Veto Memo 306 – A.10832 (Weinstein)/S.8871 (Young) – Makes …
https://www.osc.ny.gov/legislation/new-york-retirement-systems-appropriationCompliance With State Arts Education Requirements (Follow-Up)
… was issued February 28, 2014, examined whether New York City Deparment of Education (DoE) students (in the 2011 … research attributes to Arts Education. In addition, the high exception rate we found suggested that there was a … Other Related Audit/Report of Interest New York City Department of Education: Compliance With State Arts …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followState Agencies Bulletin No. 2197
… of the new chargeback process for direct-mailed 2023 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2023 form W-2 for employees, an agency chargeback journal must be … the postage costs for the mailing of their employees' 2023 Form W-2 Wage and Tax Statements. Agencies incur mailing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackUnified Court System Bulletin No. UCS-177
… code 550. Boston Mutual will submit all transactions for enrollments, cancellations and/or changes on a bi-weekly file. Agency update is not available for this deduction. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-177-new-deduction-code-550-boston-mutual-lifeOpinion 2000-8
… agreement with a municipality (General Municipal Law §800[2]). Unless a statutory exception applies (see General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Western Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… less statutory distributions to the horse racing industry, New York State Gaming Commission and allocations to the local …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… with guidance and requirements on the Internal Revenue Service’s (IRS) Form 1099 reporting and filing requirements, … Unit for alternate instructions, either by email or phone at (518) 486-4602. A Business Unit may administer liens … should be directed to the Bureau of State Expenditures’ Customer Service Help Desk at (518) 474-4868, or by email …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsNational Investors Call for Workplace Disability Inclusion
… of Americans with disabilities." When companies adopt best practices for hiring people with disabilities, they …
https://www.osc.ny.gov/press/releases/2019/05/national-investors-call-workplace-disability-inclusionState Agencies Bulletin No. 914
… procedures regarding withholding of Social Security and Medicare taxes for employees receiving a military stipend. … as a military stipend is exempt from Social Security and Medicare taxes and must be reported on a Form 1099. The … to income tax withholdings but not Social Security or Medicare taxes. This regulation impacts wages paid after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsDebt – 2022 Financial Condition Report
… to a public authority, bank trustee or other municipal issuer. More than 97 percent of State-Funded debt has been … greater confidence to the investment community that the issuer is willing and able to meet the financial commitments …
https://www.osc.ny.gov/reports/finance/2022-fcr/debt