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Comptroller DiNapoli Releases Municipal Audits
… Canastota – Board Oversight (Madison County) The Board did not adequately oversee the Clerk-Treasurer’s work. The Board … basis of accounting. Accounting records were not adequate to properly monitor the Village’s financial condition and … monthly financial reports of receipts and disbursements to the Board. Cayuga County – Procurement and Claims Audit …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsCity of Troy – Budget Review (B5-14-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23State Comptroller DiNapoli Releases State Audits
… Over Bank Accounts (2014-S-69) Auditors found weaknesses in the monitoring and authorization of bank accounts, which … including those resulting from accelerating deterioration in certain structural components, authority officials should … Auditors found weaknesses in the monitoring and authorization of bank accounts which …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1819
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2019 Form 1042-S. Affected Employees All Nonresident … The purpose of this bulletin is to inform agencies of the content information for the 2019 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1819-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1462
… being issued under. CUNY 13-3893536 NYS 14-6013200 Box 12b Ch. 3 Status Code (Withholding Agent) Not applicable. Box 12c Ch. 4 Status Code (Withholding Agent) Not applicable. Box 12d … (TIN) as written on the Federal Tax Data page. Box 13b Ch. 3 Status Code (Recipient) This box should be populated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1385
… being issued under. CUNY 13-3893536 NYS 14-6013200 Box 12b Ch. 3 status code (Withholding agent) Not applicable. Box 12c Ch. 4 status code (Withholding agent) Not applicable. Box 13a … be blank. The SSN or TIN box will also be blank. Box 13h Ch. 3 status code (Recipient) This box should be populated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholdingDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… participation goals or industry-specific goals, according to a report released today by State Comptroller Thomas P. … goals for minority- and women-owned businesses and need to improve the accuracy of reporting program results.” State law requires state agencies and public authorities to promote the participation of minority- and women-owned …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… Battery Law that requires manufacturers and retailers recycle rechargeable batteries with some exceptions such as … batteries in the state. In 2014, it gave DEC a list of 75 manufacturers that were not in the program and … not know they were enrolled in the program to collect and recycle rechargeable batteries and three did not have a …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsNYS Comptroller DiNapoli Announces Coal Investments Under Review
… Common Retirement Fund (Fund) is reviewing 27 thermal coal mining companies to determine whether they are taking … in line with the growing low carbon economy. The review of coal companies is part of DiNapoli’s Climate Action Plan to … assessing minimum standards for transition readiness at coal mining companies first, because they face the greatest …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewDiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… totaled about $67.4 billion. Medicaid Program: Cost of Pharmacy Services Under Managed Care DOH uses two methods to pay health care providers for Medicaid pharmacy services: fee-for-service (FFS), where DOH pays … with managed care organizations to pay providers for pharmacy services. Under FFS, DOH has taken a number of …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsOpinion 94-15
… funds and endowment funds, including donations made to a school district from private sources in the form of … school district's investment policies, enacted pursuant to General Municipal Law, §39, relate to endowment or extraclassroom funds must be determined by …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Town of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the … the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Selected State Agencies’ Roles in Financial Literacy (Follow-Up)
… literacy reportedly not having 3 months of emergency funds vs. 58% for those with lower financial literacy. Similarly, … of Financial Services (DFS) in electronic format by November 1, 2021; DFS was required to post the information on … Assistance (OTDA), and the State University of New York (SUNY). Our audit found that, although each of the five …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… The State Legislature authorizes State agencies to make … obligations for specific purposes each fiscal year in the form of an appropriation. Contract encumbrances and expenditures … The State Legislature authorizes State agencies to make …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewUnified Court System Bulletin No. UCS-344
… Purpose: The purpose of this bulletin is to inform agencies of the processing of the 2024 Prepaid … and 10994 Note : The Zip Code criteria is only applicable to members of District Council 37. Background: Pursuant to Internal Revenue Code Section 61, certain fringe benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-357
… for tax withholding purposes, and reflected on the 2025 Form W-2 (Wage and Tax Statement). Effective Dates: Effective as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-357-prepaid-legal-service-benefit-unified-court-system-ucsFare Revenue Considerations for the Metropolitan Transportation Authority
… and congestion surcharges on taxi and for-hire vehicle rides in or originating in the central business district of …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityState Agencies Bulletin No. P-750
Rules to Determine Tax Value of Personal Car
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-750.pdfDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… The City of Kingston’s economic revitalization and climate … destination for arts, culture and history, even as the city works through challenges, including housing … The City of Kingstons economic revitalization and climate …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingService Credit for Tiers 2 through 6
… you receive will be directly related to your retirement service credit. As a NYSLRS member, you earn service credit for your paid public employment with a … employer. You may also be able to receive additional service credit for public employment before you became a …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6