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New York State Comptroller DiNapoli and District Attorney Kindlon: Siblings Indicted for Stealing State Rent-Relief Funds
… in Emergency Rental Assistance Program (ERAP) funds to which they were not entitled, New York Comptroller Thomas … the Office of Temporary and Disability Assistance (OTDA) to fraudulently obtain funding through the ERAP. Denesh … in the Second Degree. “Mahtani and Melwani allegedly tried to scam a program out of money meant to help New Yorkers in …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-and-district-attorney-kindlon-siblings-indicted-stealing-stateWynantskill Union Free School District – Purchasing (2022M-85)
… Objective Determine whether the Wynantskill Union Free School District (District) sought competition when purchasing goods and services that fell below the statutory bidding thresholds. … support competition was sought when purchasing goods and services that fell below the statutory bidding thresholds. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… court on August 1. “Ms. Hamilton exploited her position to take advantage of the fire company and her community for … said DiNapoli. “It’s unfortunate that our staff continues to uncover these types of cases, but the public can be sure that we will work diligently to expose public corruption and partner with law enforcement …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsOpinion 89-43
… an elective office, we note that Town Law, §176(2-a) sets forth a procedure for the conversion of the office of … the appointment. We note that subdivision 2-a also sets forth a similar procedure for changing the appointive …
https://www.osc.ny.gov/legal-opinions/opinion-89-43X.7 Overview – X. Guide to Vendor/Customer Management
… in the Statewide Financial System to bill, collect receivables, and manage revenue contracts. Information about …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewEmployer Graded Rate Contribution Calculation
… (Golden) – Provides employers with a tailored graded contribution rate when amortizing a portion of their … Provides employers with a tailored graded contribution rate when amortizing a portion of their …
https://www.osc.ny.gov/legislation/employer-graded-rate-contribution-calculationConstitutional Amendment
… indebtedness for the construction of sewage facilities in determining current local debt limitation. Memo Bill Text … indebtedness for the construction of sewage facilities in determining current local debt limitation …
https://www.osc.ny.gov/legislation/constitutional-amendment-0Constitutional Amendment
… – Relates to excluding certain indebtedness for the construction of sewage facilities in determining current local debt … Relates to excluding certain indebtedness for the construction of sewage facilities in determining current local debt …
https://www.osc.ny.gov/legislation/constitutional-amendmentSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… Audit Objective Determine if the Sea Breeze Volunteer Fire Association Inc. (Association) Board provided adequate oversight of financial … and procedures and monitor and enforce compliance. Association officers generally agreed with our findings and … Determine if the Sea Breeze Volunteer Fire Association Inc Association Board provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightSUNY Bulletin No. SU-167
… be directed to the Payroll Deduction mailbox. To obtain authorization forms or information about eligibility, … employees may contact the AFLAC Customer Call Center at 1-800-366-3436. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-167-change-eligibility-aflac-voluntary-supplemental-insuranceAFR Modernization – Employee and Retiree Benefits Schedule Webinar Presentation
In this session, attendees will learn how to complete the Employee and Retiree Benefits Schedule. Our staff will provide a live demonstration of how to complete this schedule and how to resolve any triggered validation rules.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-employee-and-retiree-benefits-presentation-07-20-22.pdfSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdfGuide to Financial Operations
… The New York State Guide to Financial Operations (GFO) acts … source for statewide accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates … The New York State Guide to Financial Operations GFO acts as …
https://www.osc.ny.gov/state-agencies/gfoState Comptroller DiNapoli Releases Audits
… Drugs (Follow-Up) (2024-F-34) The New York State Health Insurance Program (NYSHIP) is administered by the Department … Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-Up) (2025-F-1) The Empire Plan is … and update an Emergency Preparedness Plan (Plan) to address emergencies that may present an immediate danger to …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsCohoes City School District – Medicaid Reimbursements (2022M-107)
… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107State Agencies Bulletin No. P-442
Calculation of Salary Upon Movement Between Negotiating Units 1985-86
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-442.pdfState Agencies Bulletin No. P-845
1995 Taxes on Personal Use of State Provided Vehicles
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-845.pdfState Agencies Bulletin No. P-800
1994 Taxes on Personal Use of State Provided Vehicles
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-800.pdfState Agencies Bulletin No. P-806
1994 Taxes on Personal Use of State Provided Vehicles
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-806.pdfState Agencies Bulletin No. P-827
Calc of OT Adj Based on Defer LSP Payment
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-827.pdf