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Wayne County Probation Department – Restitution Payments (S9-20-6)
… violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department … violated the court order or disburse victim restitution payments appropriately. As a result, some victims may never receive the payments to which they are entitled. 24 of the 26 restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6State Contract and Payment Actions in June
… on these contracts and payments is available at Open Book New York . Major Contracts Approved Office of Cannabis … with 59 Maiden Lane Associates LLC for office space in New York County. Office of General Services – Design & … million with Proton Construction Corp. to replace roofs at Bedford Hills Correctional Facility in Westchester County. …
https://www.osc.ny.gov/press/releases/2022/07/state-contract-and-payment-actions-juneOpinion 90-35
… is applicable. We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil … Concerning what monetary threshold applies to the purchase of fuel oil …
https://www.osc.ny.gov/legal-opinions/opinion-90-35DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… under Public Law No: 119-21 at the beginning of July and how they may impact New Yorkers. While the bill made … under Public Law No 11921 at the beginning of July and how they may impact New Yorkers …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesPartial Lump Sum (PLS) Payment at Retirement — For Eligible NYSLRS Members
… What is a Partial Lump Sum (PLS) Payment? A Partial Lump Sum (PLS) distribution is a single payment equal to a percentage of the value of your pension benefit at retirement. The payment amount depends on your eligibility and the percentage … a percentage of their retirement benefit in a single payment …
https://www.osc.ny.gov/retirement/members/partial-lump-sum-paymentMedicaid Program – Oversight of Social Adult Day Care Programs
… Objective To determine whether the Department of Health (DOH) provided adequate oversight of Medicaid managed long-term care plans to ensure social … January 2019 through October 2024. About the Program Many of the State’s Medicaid recipients are enrolled in managed …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… To determine whether the Office of Children and Family Services (OCFS) is ensuring that Adult Protective Services (APS) providers have sufficient staffing and case … that end, OCFS oversees APS, a program of State-mandated services for adults (age 18 and older) who, because of mental …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanState Agencies Bulletin No. 320
… withholding rate Affected Employees State employees who live in the five boroughs of New York City are subject to the tax withholding changes. State employees who live in the five boroughs who receive a supplemental wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/320-changes-new-york-city-resident-withholding-tables-and-new-york-cityOversight of Language Access Services
… Objective To determine if the New York City Department of Health and Mental Hygiene is adequately serving the needs of individuals with Limited English Proficiency, complying … and local laws, and providing sufficient oversight of Language Access Services. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesDiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… to impact the sector’s employment recovery and demand for real estate space in the future. Trucking is the most common mode … employment in 2021 as it is home to La Guardia and John F. Kennedy (JFK) airports. These serve as instrumental …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eDiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… Sales tax revenue for local governments in July fell 8.2 percent compared to the … over the same month in the prior year. “New York’s local governments continue to see a significant downturn in … to critical services.” Last month, DiNapoli reported that local sales tax collections dropped 27.1 percent in the …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… the District's financial condition and selected employee reimbursement payments for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedDiNapoli: MTA Financial Outlook in Precarious Balance
… MTA needs to address before emergency federal funds dry up in 2025. After that, the MTA faces enormous budget … capital program, far behind schedule, only began to pick up pace in the spring of 2021. Further delays in the approval …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceOakfield-Alabama Central School District – Procurement (2024M-103)
… New York State General Municipal Law (GML) and District policy when procuring goods and services. Key Findings District officials did not … 103 and Section 104-b or the District’s procurement policy and supplemental procedures (Policy) when procuring … with New York State General Municipal Law GML and District policy when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103State Contract and Payment Actions in June
… Treatment Center. $3 million with Opad Media Solutions LLC for problem gambling media buying services. $1 million … with J Anthony Enterprises Inc. to provide landscape and paving improvements at the Sagamore Children’s Psychiatric … project in Albany County. $33.7 million with Economy Paving Co. for a bridge replacement on Route 11 over the …
https://www.osc.ny.gov/press/releases/2024/08/state-contract-and-payment-actions-juneState Comptroller DiNapoli Releases Local Government Audits
… local government audits have been completed. Town of Amity – Town Clerk (Allegany County) Auditors reviewed 184 … but were not always remitted to the appropriate parties in a timely manner. Town of Howard – Fund Balance Management … the processing of the town’s financial transactions. In addition, the supervisor did not maintain accurate …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… train made a stop. Key Recommendations Monitor employees' time and attendance to ensure that they are only paid for … of overtime. Ensure the most efficient practices are in place and government funds are not wasted by paying … Road: Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds (2010-S-2) …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0State Comptroller DiNapoli Releases Municipal Audit
… local government audit has been issued. Jefferson County Industrial Development Agency (JCIDA) – Project Approval and … Officials also failed to assess annually reported capital investment and salary information for reliability or compare …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditLimitations – Special 20- and 25-Year Plans
… limit will not be included in your pension calculation. For examples of how the limit is calculated, visit our Final Average Earnings page . Tiers 2, 3 (Article … * Note: Legislation changed the FAE calculation for Tier 6 members. For members who retired before April 1, …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsArgyle Central School District – Medicaid Reimbursements (2020M-171)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171