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Housing Preferences for Veterans (Follow-Up) (2014-F-14)
We have followed up on the actions taken by officials of the New York City Department of Housing Preservation and Development (NYC HPD) to implement the recomm
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f14.pdfSmall Estates Affidavit (S.C.P.A. Section 1310)
If the account owner is deceased and there was no estate representative appointed by the courts, the surviving spouse or child of the deceased or the unreimburs
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/small-estates-affidavit.pdfPrompt Payment Interest Report FY 2017-2018, May 2018
This report identifies the number of late payments, the number of days to process late payments, the amount of interest paid and the reasons for the delays.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2017-18.pdfSample Section 45 Document
An example of a notice for an employee to acknowledge right to NYSLRS membership pursuant to Section 45 of the New York State Retirement and Social Security Law.
https://www.osc.ny.gov/files/retirement/employers/pdf/emp-reporting-section-45-sample.pdfAnthem Blue Cross – Effectiveness of the Recovery Process (2024-S-8) 180-Day Response
To determine whether Anthem Blue Cross (Anthem) effectively administered the recovery process and remitted all recoveries that the Department of Civil Service (Civil Service) was entitled to.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s8-response.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… Roosevelt Fire District – Length of Service Award Program (LOSAP) (Dutchess County) The board did not effectively monitor all aspects of the district’s LOSAP. Specifically, the board did not ensure that the LOSAP was annually audited in accordance with state law. …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2229
… 361 of the Laws of 2022, which implemented the 2021 - 2026 Agreement between the State of New York and CSEA, and … Seasonal Location Pay and Seasonal Location Pay Mid-Hudson rates of payment. Payment (Time Entry Earnings Code) Fiscal … Seasonal Location Pay and Seasonal Location Pay Mid-Hudson rates are effective for payments processed with an effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalState Agencies Bulletin No. 816
… Purpose To advise agencies of the change to the procedure for identifying employees who … and who are employed in the following agencies: Office of Parks, Recreation and Historic Preservation State University of New York Department of Correctional Services Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/816-new-query-identifying-employees-bargaining-units-61-and-91-eligible-preComptroller DiNapoli Releases Municipal Audits
… not been turned over to the Office of State Comptroller as abandoned property even though the funds have been in the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 2087
… annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $330,000 for the 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2087-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryState Agencies Bulletin No. 2187
… annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $345,000 for the 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryMorristown Central School District – Information Technology (2021M-137)
… School District (District) officials adequately managed network user accounts and developed an information technology … Key Findings District officials did not adequately manage network user accounts or develop an IT contingency plan that … granting, changing and revoking user access to the overall network. Perform periodic reviews of network user accounts to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Shenendehowa Central School District – Longevity Payments (2023M-165)
… employees separating from service were accurate, supported and approved. Key Findings District officials did not … employees separating from service were accurate, supported and approved. District officials did not accurately … by the Shenendehowa United Supervisors’ Association (SUSA) and Management Confidential collective bargaining agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165State Agencies Bulletin No. 422.1
… one week before payday. This allows sufficient time for the checks and direct deposit advices to be printed, … Agencies cannot use form AC230 , Report of Check Returned for Refund or Exchange, to process a paycheck reversal for employees in direct deposit until the funds are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… it is otherwise prohibited by statute, regulation, agency policy or contract, the State will reimburse grant … to all such programs. The State will only reimburse its fair share of allowable indirect costs. For example, if a … a program for a local government or private entity whose policy prohibits the reimbursement of indirect costs, those …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… Unit (GLBU) or module security. The Tree Viewer page displays the information for the tree name that was selected. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewOpinion 91-3
… OF HIGHWAYS -- Powers and Duties (control of highway equipment) TOWN BOARD -- Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The town … and exclusive authority over the vehicles used by the highway department. Both the town board and the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Selected Controls Over the Property Tax Assessment Process
… or similar rental properties. DOF acquires income (e.g., rent from conventional rental units) and expense (to maintain … that assessors are allowed to make adjustments per DOF’s guidelines, without sufficient documentation of the rationale …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processDiNapoli Releases Interactive Map of Local Census Results
… by almost 28% in cities and villages and 38% in towns. The Asian American population also had significant double-digit …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsPublic Authorities – 2021 Financial Condition Report
… the State provides the funds for repayment. The Enacted Budget for State Fiscal Year 2021-22: Increased bonding … for State-Supported borrowing for the Empire Station Complex; and Provided for a combined increase in …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authorities