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State Agencies Bulletin No. 235
… to OSC. Transaction Types Submission Guidelines Appointments (e.g., hires, rehires, concurrent hires) … to Civil Service review and approval (e.g., retroactive appointments), OSC will verify that Civil Service approval … State Personnel Management Manual Section on Retroactive Appointments - 1850(E) Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesOpinion 2006-4
… FUNDS -- Deposits and Investments (term of an irrevocable letter of credit issued as security by a qualifying federal … provisions of General Municipal Law §10(1)(h) that limit to ninety days the term of an “eligible letter of credit” … for local government deposits and investments do not apply to an irrevocable letter of credit issued by a qualifying …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4City of Glen Cove – Budget Review (B7-16-12)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt … the deficit obligations are outstanding. Key Findings City officials are projecting operating surpluses for the …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12DiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… Despite cost control efforts and increased state financial assistance, the … highway system. Since 1992, the authority has also had control of the 524-mile New York State Canal System. During … Despite cost control efforts and increased state financial assistance the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsOpinion 99-10
… the facilities or equipment are reasonably expected to be useful and is not necessarily equated to the period of … for such facilities or equipment. The estimate should be determined pursuant to generally accepted industry standards and should be based on evidence that will provide reasonable accuracy. …
https://www.osc.ny.gov/legal-opinions/opinion-99-10City of Lackawanna – Garbage Collection Fees (2021M-206)
… (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings City officials did not always assess and bill garbage fees in accordance with the City Code (Code). … City officials properly assessed and billed solid waste garbage collection fees garbage fees …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206State Agencies Bulletin No. 2173
… using the appropriate Earnings Description and the amount pad unless the number of earnings codes exceeds 13. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicSUNY Bulletin No. SU-301
SUNY Bulletin No SU301
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesDiNapoli: State Should Improve Financial Literacy Efforts
… New York state should improve its track record when it comes to promoting … and that it’s accessible on DFS’ website. Such actions should include creating a definition of “financial literacy” … New York state should improve its track record when it comes to promoting …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsCity of Yonkers – Budget Review (B17-6-10)
… to its Community Development Fund, leaving a budget shortfall in the general fund. Revenue estimates for mortgage … accurately reflect the transfer and address the budgetary shortfall created. Review the revenue estimates for charter …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Division of Housing and Community Renewal Bulletin No. DH-113
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2021 DC 37 Rent Regulation Services Unit (RRSU) … Division of Housing and Community Renewal Bulletin No DH113 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-113-april-2021-district-council-37-dc-37-rent-regulationState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Health: Questionable Payments for Practitioner Services … $1,039,404 warranted Medicaid payment. At the time of the follow up review, the Office of the Medicaid Inspector General (OMIG) was actively …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… states that offer state tax relief. Contributions made by December 31 can provide up to $10,000 in state tax deductions … can help you give the gift of higher education this holiday season,” said DiNapoli. “Our program consistently … accounts on 2014 income tax returns if they are made by December 31. New York State taxpayers who are already account …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesNichols Joint Fire District – Procurement (2025M-103)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is … OASAS oversees programs for the prevention and treatment of alcohol and substance abuse. OASAS entered into a … Treatment program (MTAR program). PROMESA is one of 21 individual entities organized under the parent …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incOversight of Language Access Services
… Objective To determine if New York City Health + Hospitals Corporation … Outreach & Wellness (SHOW) mobile units. H+H’s mission is to provide high-quality, compassionate, respectful, and dignified health care services to all New Yorkers regardless of income, gender identity, …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesComptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… Investigator Michael Leahy and Deputy Chief Investigator John McManus. The Investigations Bureau is led by Chief … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health – Medicaid Program – Excessive Payments for Durable … with Gainwell Technologies (Gainwell) to identify claims where Medicaid was incorrectly identified as the … established Directives that govern the tablet program and address the secure use of devices, auditors found that DOCCS …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… The Hoags Corners Volunteer Fire Company is located in Rensselaer County and provides fire protection services to … by-laws require timely deposits, "timely" is not defined in the by-laws. The Treasurer does not issue any receipts for … term "best practices" is vague, and the guidance provided in the policy is very limited and does not indicate whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Watervliet City School District – Payroll and Claims Processing (2013M-4)
… Background The Watervliet City School District is located in the City of Watervliet in Albany County. The District is governed by the Board of … time each year for vacation, illness or personal use, and, in some cases, receive cash payments for a portion of those …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4