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City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… a $15 million interest-free loan and securing grants to fund 27 percent of Project costs. Withholding payments to …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andEfforts to Collect Delinquent Taxes (2019-S-61) 180-Day Response
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61-response.pdfEfforts to Collect Delinquent Taxes (2019-S-61)
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61.pdfDiNapoli: State Financial Condition Improving
… New York state’s short-term financial condition continues to improve and the state has built on its reserves, but the … broad statutory authority on some spending, according to an analysis released today by State Comptroller Thomas P. … of concern include the adequacy of statutory language to ensure settlement monies will be spent as intended. The …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingFuel and Services
… DMNA did not follow, or did not have the documentation to support it followed, State procurement requirements. In particular, DMNA lacked documentation to support the reasonableness of the prices paid and how it … fuel. In addition, we found DMNA lacked documentation to support: (i) the reasonableness of prices paid for the …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesEmployer Education Seminars
… do with NYSLRS is essential in making sure members get the benefits they’ve earned. We value your partnership and want to ensure you have the information you need—that’s …
https://www.osc.ny.gov/retirement/employers/employer-education-seminarsXII.5.K Federally Reportable Payments – XII. Expenditures
… by the United States (or its possessions), a state, the District of Columbia, or any of their political subdivisions, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsState Agencies Bulletin No. 1835
… record or who have an active direct deposit record with no balance row may be affected. Background Due to the Governor’s … for 50% each, the employee will receive $75.00 in each account and a paper check for $0.01. With a Balance Row: If … this employee’s direct deposit is set up in PayServ as one account for 50% and one balance account, the employee will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksTuition Assistance Program – DeVry College
… DeVry operates three campuses in New York – two in Manhattan and one in Queens. The school’s academic calendar …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeWhat is a Defined Benefit Plan?
… a monthly pension payment for the rest of your life. How Defined Benefit Plans Work Defined benefit pension plans, … members and employers. However, the biggest contributor to your pension plan is the New York State Common Retirement … defined contribution plan, the employer, employee or both make contributions to an individual retirement account, and …
https://www.osc.ny.gov/retirement/members/defined-benefit-planXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… OVERVIEW This section provides information related to types of intergovernmental agreements and whether they are subject to the Office of State Comptroller (OSC) review and approval. … (SFS) is provided for intergovernmental agreements subject to OSC review and approval. AGREEMENTS BETWEEN A STATE AGENCY …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsWebsite Accessibility
… Most software vendors offer versions of their plug-ins for each computer platform type. For your convenience, we have listed the most common plug-ins … an endorsement of the products and are provided merely for convenience. Questions on use or installation should be …
https://www.osc.ny.gov/help/website-accessibilityHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… 2025 Understanding the Program In accordance with New York State Insurance Law (Insurance Law), FFI tax proceeds are … imposed on the premiums of fire insurance policies written by certain out-of-state insurers against loss or damage by … individual. As a result, two fire companies received more money than their pro-rata share ($1,322 and $61, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over selected financial … District provides services and funds projects related to the conservation of soil and water resources, the … soil erosion and the prevention of floodwater and sediment damage. It is governed by a seven-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was … 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Oversight of Nurse Hiring and Retention
… of 1969. Health and Hospitals, the largest public health care system in the nation, is a network of 22 facilities, including 11 acute care hospitals, 6 diagnostics and treatment centers, and 5 … – Bellevue, Kings County, Lincoln, Gouverneur, and the Home Health Agency – to verify that these nurses were …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… with existing regulations, according to an audit released by New York State Comptroller Thomas P. DiNapoli. The audit found that …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processOpinion 2001-2
… issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (discretion in crediting points under a service … to qualify for the twenty-five points for that activity; and (3) A program sponsor may not create priorities among … points for participation in department responses? and 3) may a service award program sponsor create …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Unified Court System Bulletin No. UCS-251
… an appropriation expressly dedicated to the payment of the full amount of the retroactive increases is granted. A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsState Agencies Bulletin No. 315
… will be made to the Retirement Plans panel; however, new functionality for some fields and new edit messages have … the Projected 7 Year Completion Date and the Check Date ER % Increased fields will be grayed out. NOTE: If an … The Check Date Escrow Money Sent field and the Check Date ER % Increased field (if applicable) will be populated with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/315-changes-processing-suspense-period-and-7-year-period-tiaacref-members