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… about the latest changes and initiatives for reporting unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newOpinion 97-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability of county … Whether a county may require trustees of a city and county public library to complete and file an …
https://www.osc.ny.gov/legal-opinions/opinion-97-17II.3.D Evaluation – II. New York State Financial Accounting
… disbursements for all funds of the state (including agency sole custody funds). Additional information about the budgetary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli Releases October State Cash Report
Total state receipts through the first seven months of the fiscal year totaled just under $85 billion $1818 million lower than the Division of the Budgets latest projections but $19 billion higher than April projections according to the monthly state cash report issued by Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that were … with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on procedure codes …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Industrial Development Agency Board Governance (2017-MS-1)
… complete report] We also released six letter reports to the following Industrial Development Agencies (IDAS): Auburn … Hempstead [pdf] , Orange [pdf] and Steuben [pdf]. Purpose of Audit The purpose of our audit was to determine whether … 26 percent. Key Recommendations Ensure the IDAs’ actions are consistent with their statutory authorities. Develop …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1City of Lockport – Budget Review (B23-1-7)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Volunteer Fire Company – Board Oversight (Seneca County) The board did not ensure financial activities were properly … and resources were adequately safeguarded, which increased the risk that errors or irregularities could occur and remain …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0Other Bulletin No. 53
The purpose of this bulletin is to provide agencies with the new procedure for calculating promotions for CSEA employees who have earned Longevity Lump Sum
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-universityState Agencies Bulletin No. 2012
… agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges and Direct … Deposits are returned from their financial institution for any reason, whose Direct Deposit is reversed due to an … a check exchange, and who request a Payroll Check Reissue for any reason are affected. Background The Statewide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2012-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsGlen Cove City School District – Information Technology (2025M-144)
… Audit Period July 1, 2023 – May 14, 2025 Understanding the Audit Area School district officials must manage network … and social security numbers. Network user accounts are potential entry points for attackers and, if compromised, … and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144IX.7 Overview – IX. Federal Grants
… that includes; Customer Contracts (CA), Project Costing (PC), and Grants (GM). The ESA model will be used for federal … In addition, expenditures will be cost collected in PC for both non-onboarded and onboarded agencies to help …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewXII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… will contact a Voucher Authorizer at the agency via phone call or email. Agencies have the following … . The email must include the name, email address, and phone number of the new contact. Since the traveler’s supervisor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsDiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Miriam E. Rocah announced the sentencings of Annette Bigelow, 61, and Mary Nash, 59, who hid their mother’s death to pocket … State Comptroller Thomas P DiNapoli and Westchester County District Attorney Miriam E Rocah …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionWSP USA Inc.
… Background New York State has approximately 17,607 highway bridges, of which 43% (7,571) are owned by the … its current amendments total $41 million for the period January 11, 2022 through May 31, 2026. We examined a sample … and paid to WSP from October 1, 2022 through September 30, 2023. Key Findings The Department approved for payment 1,890 …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incControls Over Cash Advance Accounts
… of Motor Vehicles has adequate controls over the cash advance accounts it oversees to ensure the money is properly … 31, 2014, the Department was authorized to have three advance accounts for Travel Advance, Confidential and Petty Cash with a total value of … of Motor Vehicles has adequate controls over the cash advance accounts it oversees to ensure the money is properly …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … (Division) as high risk due to substantial charges for car rentals. The total costs associated with these travel … regulations. Division officials explained that the rental car charges were necessary to transport various Division …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesCollege of Geneseo – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesEmpire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… (Empire's) payments to Saratoga Hospital (Saratoga) for special items were made according to the provisions of the agreement between Empire and Saratoga. Background … BlueShields Empires payments to Saratoga Hospital Saratoga for special items were made according to the provisions of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-january