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Lifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual (2016-S-2) 90-Day Response
To determine whether the costs claimed by Lifespire, Inc. on its Consolidated Fiscal Reports were valid and consistent with contract terms and...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s2-response.pdfLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual (2016-S-2)
To determine whether the costs claimed by Lifespire, Inc. on its Consolidated Fiscal Reports were valid and consistent with contract terms and...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s2.pdfCUNY Bulletin No. CU-534
… the eligibility criteria Background Section 2.3.3 (18) of the CUNY Personnel Rules and Regulations, provides for a … recipients of the Lump Sum Merit Award must: Be a permanent employee or a provisional employee with more than … the last 12 months (unless promoted from a civil service list). Not be on probation. Agency Actions Prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-534-lump-sum-merit-awards-non-managerial-classified-employeesVendor Responsibility Forms
Find forms for vendors and State agencies related to vendor responsibility
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsState Agencies Bulletin No. 868
… To provide agencies with content information for the 2008 Form W-2 Background According to IRS Publication 15, Circular E for 2008, and the Instructions for Form W-2, employers are required to furnish each employee with a Form W-2 Wage and Tax Statement by February 2, 2009. As the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008Yates County – Court and Trust Funds (2025-C&T-1)
… delayed turning over $44,940 of abandoned property to the State Comptroller for three years. The County Clerk’s … The Treasurer should ensure that annual reports to the State Comptroller are accurate and all cases are … that all money deemed abandoned property is paid to the State Comptroller in a timely manner. …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1DiNapoli: Fiscal Stress Down Slightly in Villages
… 18 villages in New York in some level of fiscal stress. For 2015, three villages have been classified as in … during the period. DiNapoli released fiscal stress scores for school districts . In April, scores for the 17 cities with non-calendar fiscal years will be …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesDiNapoli: New York City's Financial Outlook Improving
… New York City’s revised four-year financial plan shows substantially smaller out-year gaps than projected by the city in June 2014, mostly because of higher tax revenues and lower projected pension and debt … during the years covered by the four-year financial plan, the city has substantial reserves which would cushion …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingDiNapoli: Former Riverside Treasurer Embezzles $80K
… pay, pocketing cash and using the village’s credit card for personal purchases, according to an audit released today … State Police and Steuben County District Attorney Baker for working with my staff to hold this individual responsible for her actions.” From August 2008 through February 2013, …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kOpinion 91-53
… that bear on the issues discussed in the opinion. TOWN BOARD -- Compensation (additional compensation for … for local law when paying additional compensation to town board members and highway superintendents) TOWN LAW, §§22-b, 27, 42, 202-a[7]: (1) If particular town board members are assigned additional duties in their …
https://www.osc.ny.gov/legal-opinions/opinion-91-53DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… New York City’s budget is balanced for fiscal year (FY) 2016 and the out-year budget gaps are … of slowing,” said DiNapoli. “The city deserves credit for prudently increasing its reserves to hedge against an … one year ago. The city also expects a gap of $2.9 billion for FY 2019. The gaps are relatively small, ranging from 2.5 …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthOpinion 91-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … a current certification of the existence of rabies by the State Health Commissioner pursuant to Public Health Law, … in any county or the vicinity thereof and the New York State Commissioner of Health so certifies to the health …
https://www.osc.ny.gov/legal-opinions/opinion-91-31DiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… Wall Street’s profits were strong in the first half of 2015 at $11.3 billion, the strongest first half since … Thomas P. DiNapoli today. “After a very strong first half of the year, the securities industry faces volatile financial … an unsteady global economy,” DiNapoli said. “After years of downsizing, the industry has been adding jobs in New York …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… disagreed with the audit’s findings. Their full response is contained in the audit. DiNapoli’s auditors noted that ESD …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programGreenburgh Central School District – Procurement (2024M-147)
… contracts in a cost-efficient manner and provide oversight of awarded contracts? Audit Period July 1, 2022 – August 31, … per unit/labor hour rather than a fixed cost. The Board of Education (Board) designated a purchasing agent to be … contracts in a cost-efficient manner through the use of competitive bids or an exception to the competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Southwestern Central School District – Claims Audit (2025M-34)
… the Southwestern Central School District (District) Board of Education’s (Board) appointed claims auditor properly … – January 22, 2024 Understanding the Program The audit of claims is often the last line of defense for preventing unauthorized, improper or … did not properly audit all claims prior to payment Of the 1467 claims totaling $242 million we reviewed 266 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… agencies (IDAs) are established by special act of the State Legislature to advance the job opportunities, economic … health and general prosperity of the people of New York State. IDAs provide financial assistance, including tax … cost-benefit analysis (CBA), as required by New York State General Municipal Law (GML). Of the nine approved …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… Comptroller Thomas P. DiNapoli. The analysis is based on data from his office’s Agency Services Monitoring Tool , … of City Fiscal Year (CFY) 2024, but staffing at the city Law Department (1,396), Fire Department (17,095), … of at least 50% of tracked services. For example, the Law Department saw the number of cases pending in state …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… our audit report, New York State Health Insurance Program: Empire BlueCross BlueShield Selected Payments for Special … and school district employees, and their dependents. The Empire Plan (Plan) is the primary health benefits plan for … New York State Department of Civil Service contracts with Empire BlueCross BlueShield (Empire) to administer the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughOpinion 88-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … village trustee and school district attorney, in which you state that you are the comptroller of an incorporated … exceptions. In view of our policy of deferring to the State Education Department on matters which relate solely to …
https://www.osc.ny.gov/legal-opinions/opinion-88-15