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Opinion 88-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Examination of Unemployment Insurance Benefits
… and procedures, and if DOL recouped overpayments based on our findings . Background To accomplish our objectives, we … of the claim had DOL not taken corrective action based on our findings, and $3,311,848 in erroneous payments made. … Prosecute these individuals to the fullest extent of the law when it is economically beneficial to do so. Continue to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… The number of full-time local government workers employed outside of New York City shrank 7.9% from 491,102 to 452,298 from … nation as a whole, which saw a 2% increase in the number of full-time employees over this 15-year period. Local …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007DiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… about the timeliness of the application process and where delays occur, as these projects are meant to help … trying to lead the way to a clean energy transition, and the Office of Renewable Energy Siting was created to … the clean energy goals of the ambitious Climate Leadership and Community Protection Act,” DiNapoli said. “ORES needs to …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysState Comptroller DiNapoli Releases Municipal & School Audits
… on disbursement checks or monitor the third-party online access to the district’s bank accounts. Village of …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… people who, generally, don’t otherwise qualify for Medicaid. As income, household makeup, and other factors … organized under the Department where individuals can apply for and enroll in health insurance plans, including Medicaid … on information from NYSOH to accurately make payments for the Medicaid and EP programs. Key Findings The audit …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… retirement security. “Employee ownership can help improve company performance, increase employees’ morale and … security,” DiNapoli said. “Giving employees a stake in a company allows employers to convert or sell their business to … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… Thomas P. DiNapoli released the following statement on the passage of the final state budget: “After extended deliberation, the Governor and Legislature have finalized a state budget. Major policy … shadow on this budget. Market volatility and declining business and consumer confidence may upend the state’s …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… of the two recommendations included in our initial audit report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug … The Empire Plan is the primary health benefits plan for NYSHIP, serving over 1 million members. Individuals who …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilTax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceState Agencies Bulletin No. 1878
… of this bulletin is to inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Members of … In addition, if a Member on the Assembly Special Allowance payroll has an allowance change during the year, the total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislatureOpinion 88-28
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Payroll Users Group Organizational Charter
… common concern. Develop and support the payroll profession in State government by: Surveying the condition of the State … Increasing the understanding of the payroll function in state agencies; Promoting the importance of payroll in the enterprise; and Developing the payroll profession as …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterState Agencies Bulletin No. 1969
… offices. Members who have an OVP or Q06-Q21, QC0 or QC1 balance for calendar year 2021 Employees who transferred into … year end adjustment. The amount identified in the “RGS Balance Due” column is the amount of RGS that will be paid in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislaturePrivacy and Links Policy
… is a small data file that can be stored on your computer’s hard disk or can reside in the memory of your computer. …
https://www.osc.ny.gov/online-services/privacy-and-links-policyOpinion 88-55
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … §1402; VILLAGE LAW, §§4-412(3)(9), 10-1018: While there is no statute requiring the fire company which constitutes the … Law. The board of fire commissioners or, if there is no board of fire commissioners, the board of trustees may …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Comptroller DiNapoli Releases School Audits
… ensuing year’s appropriations. As a result, the district’s tax levy was higher than necessary to fund operations. … for the district has consistently exceeded Real Property Tax Law limits. The district’s unrestricted fund balance was … reserve funds. Had district officials retained the same tax levy each subsequent year as in 2012-13, residents could …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Opinion 91-33
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of 2% bail fee to interest earned on deposit of bail) COURTS -- Bail Moneys (duty of superior court to deposit … deposits at a rate satisfactory to the Comptroller and in no event less than the highest rate being paid by the …
https://www.osc.ny.gov/legal-opinions/opinion-91-33DiNapoli Releases Economic Report on the Bronx
… May 16, 2021. Sources: NYC Department of Health and Mental Hygiene; OSC analysis Certain conditions put individuals, and …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxVendor File Advisory No. 10
… Subject: Electronic Invoicing Reference: Guide to Financial Operations, Chapter XII, Section 4.E –Electronic … File that are “open for ordering” have the functionality to submit electronic invoices. See the Guide to Financial Operations XII.4.E for more detail. … Electronic …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicing