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State Agencies Bulletin No. 1767

… verification of the agency address that will be displayed on Employee Form W-2 for 2019. Effective Date(s) Immediately. … this limit. Please indicate “ Agency Return Address ” on the subject line and include your five-digit Department ID … , to ensure that the correct return address is printed on the Employee Form W-2 (Wage and Tax Statement) for 2019. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1767-verification-agency-return-address-employee-form-w-2-wage-and-tax

Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)

… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2012 … October 4, 2013. Background The Delevan Volunteer Fire Company provides services for the Village of Delevan in …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financial

Opinion 92-3

… or receiving gifts unconstitutionally vague as a basis for criminal prosecution). Whether the loan constitutes a gift … that contract with the town. Finally, we note that the courts of this State have held public officials to a high …

https://www.osc.ny.gov/legal-opinions/opinion-92-3

DiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data

… five local governments with non-calendar fiscal years were designated in stress. The Town of Centerville in Allegany … Chateaugay, Huntington Bay, and Mohawk, which were designated as “susceptible to fiscal stress.” “With the … designations decreased in fiscal year 2022 compared to 2021. For cities, 11% were designated in some level of …

https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-data

DiNapoli: State's Fiscal Outlook Declines

… budget gaps underscore the importance of building up rainy day reserves and enhancing criteria for their use. At the end of SFY 2022-23, statutory rainy day reserves totaled $6.3 billion. The Enacted Budget … grew by $4 billion in SFY 2024-25, $5.3 billion in SFY 2025-26, and $6.3 billion in SFY 2026-27. The gaps are now …

https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declines

State Comptroller DiNapoli Releases Audits

… today the following audits have been issued. Department of Health – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes … were complying with regulations intended to safeguard the safety and privacy of student data, nor did it fully comply …

https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits

DiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years

… The shortage of affordable housing is especially hard on elderly New Yorkers, but many units are … DiNapoli said. “Unfortunately, the audit found that there is more they can do to make sure those next in line are not … that available apartments don’t sit vacant.” The NYC HPD is the largest municipal housing agency in America and among …

https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-years

State Contract and Payment Actions in May

… In May, the Office of the State Comptroller approved 1,326 contracts for … than 2.5 million payments worth nearly $15.6 billion. The office rejected 123 contracts and related transactions valued … Commission $42.8 million with Highbridge Broadway LLC for office space in Schenectady County. Office of General …

https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-may

Opinion 89-5

… notice of pendency serves as constructive notice of the litigation and avoids the hardship of the common law rule …

https://www.osc.ny.gov/legal-opinions/opinion-89-5

State Agencies Bulletin No. 1953

… Purpose The purpose of this bulletin is to reconcile employee SSNs and names in the NYS payroll system (PayServ) with the Social Security …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reported

Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)

… of implementation of the three recommendations included in our initial audit report, Payments for Fraudulent and … 10, 2015, William Davis pleaded guilty to Grand Larceny in the Second Degree in Nassau County District Court. He was sentenced on February … the extent of implementation of 3 recommendations included in our initial audit report Payments for Fraudulent and …

https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-follow

Empire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)

… of the Plan. Empire processes and pays Plan claims for hospital services in accordance with agreements Empire negotiates with member hospitals. Payments for hospital services are generally based on standard fee …

https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-through

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of the Village of Endicott , Village of Hempstead , City of Lackawanna , Town of Willing and the … P DiNapoli today announced his office completed audits of the Village of Endicott Village of Hempstead City of …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1

Ignition Interlock Program Monitoring (2015-MS-4)

… appropriate court and district attorney as well as certain negative IID activity. Key Findings Each county had a process for monitoring IID installations and negative activities of vehicle operators, and generally … to the courts and district attorneys of operators with negative IID activity. Of the 70 cases with negative IID …

https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4

Comptroller DiNapoli Releases School Audits

… any errors or other exceptions with the calculation of wages and salaries for employees. Mount Pleasant Blythedale … future tax levy increases. For access to state and local government spending and 50,000 state contracts, visit … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …

https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1

State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement

… New York State Comptroller Thomas P. DiNapoli issued the … statement regarding the agreement announced today on New York City’s adopted budget. "The adopted budget agreement between the New York City Council and Mayor Adams shows the city has … New York State Comptroller Thomas P DiNapoli issued the …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreement

Standardized Forms – Travel and Conference Expense Management

… information in the following areas: Purpose and dates(s) of the travel – including evidence of any … with the official travel, for example, conference registration fees, if not prepaid. Net amount – the form … be viewed at the Office of the New York State Comptroller’s website at www.osc.state.ny.us . From our homepage, click …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-forms

Title IV-E Foster Care – Federal Funding and New York

… manual for details). Funds to New York City The City’s latest projections, released in January 2025, include …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-care

West Henrietta Fire Department, Inc. – Treasurer (2025M-104)

… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104

Cost-Saving Ideas: Managing Workers' Compensation Costs

… a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: Purchase a … on various factors such as employee wages, level of risk for each job classification and your experience rating. You … different categories of risk, you could be paying more in premiums than is warranted. If your local government …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costs