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Village of Clifton Springs – Board Oversight (2014M-099)
… 5, 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed by an elected five-member Board of Trustees, has …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099DiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… raffle. I thank Genesee County District Attorney Lawrence Friedman and the New York State Police for partnering with us …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftSUNY Maritime College Review of PCard Transactions and TCard Expenses
… Services (OGS) Citibank and Maritime Citibank-VISA PCard Guidelines and the Office of the State Comptroller (OSC) Travel Manual guidelines. Background Certain Maritime employees are responsible for making PCard transactions. The card is used to purchase …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesNichols Joint Fire District – Procurement (2025M-103)
… Objective Did Nichols Joint Fire District (District) Board of Fire Commissioners (Board) and officials use a competitive … 1, 2024 – March 31, 2025 Understanding the Audit A board of fire commissioners and its officials should seek … to ensure the best value for taxpayers, prevent conflicts of interest and maintain public trust. Seeking competition …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103DiNapoli: 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 … Climate Act set targets to achieve 70% renewably sourced electricity by 2030 and a zero-emission electric grid by … Renewable Energy Projects Other related work Renewable Electricity in New York State: Review and Prospects …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysStatement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… “The plan includes an increase in the city’s property tax rate and lays bare the considerable obstacles it faces to … The city made an upward revision of $8.6 billion to tax revenue in FY 2027, over 10% higher than in November, fueled by stronger personal income tax revenues and a more than 9% increase in the property tax …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetState Agencies Bulletin No. 1564.1
… Bulletin No. 1366 for more information.) If an employee is placed on workers’ compensation leave for a period of time … made to the NYSDCP for the period the employee is on Workers’ Compensation Leave will be refunded to the … balance validation. If the original employee record is inactive, but another record is active, the refund will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesOpinion 92-12
… village or fire district to pay to a paid firefighter who is disabled as a result of injury or sickness incurred or … also provides that the municipality or fire district is liable for all medical treatment and hospital care … to be discontinued with respect to any firefighter who is permanently disabled as a result of such injury or …
https://www.osc.ny.gov/legal-opinions/opinion-92-12State Police Bulletin No. SP-216
… Purpose The purpose of this bulletin is to inform the Division of the State Police of OSC’s automatic … Association (NYSPIA) and provides for increases to certain payments effective April 1, 2021 for employees in … in Bargaining Unit 62. Effective Dates The increases to Location Pay, Supplemental Location Pay, Expanded Duty Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-216-april-2021-increases-location-pay-supplemental-location-pay-expandedOpinion 88-74
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … in the erection of memorial monuments for veterans of the armed forces (General Municipal Law, §§72, 72-b, 77-a; … the erection of a memorial monument for veterans of the armed forces. It provides further that: "The governing board …
https://www.osc.ny.gov/legal-opinions/opinion-88-74XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… of banking services and collateralization of accounts. It is the policy of OSC that all state agencies obtain the most … for the maximum utilization of the state's cash. It is also the intent of OSC to limit the number of state bank … control of any state officer or board. This includes, but is not limited to: agency revenue collection accounts, cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewMedicaid Program – Inappropriate Payments Related to Procedure Modifiers
… in New York State. Health care providers bill Medicaid for services provided to Medicaid recipients. Medicaid … describe the service(s) provided. Medicaid payments for surgical procedures include the preoperative, … (E/M) services, are included in Medicaid’s payment for the procedure. E/M services that are unrelated to the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersState Agencies Bulletin No. 1602
… Retro Overtime CSEA ROA – Retro OT - Annuals ORC Overtime Recall CSEA RCL – Recall Overtime R2R – Retro OT Recall CSEA RRO – Retro Recall Overtime OWC OT Waiver for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1602-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceVillage of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the … the Board and only two had been sufficiently documented as to the rationale for the adjustments. The Clerk-Treasurer … timely manner. The Clerk-Treasurer’s spreadsheets were not up-to-date. As of September 13, 2013 she had not recorded any …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Community College Safety Reporting (2015-MS-2)
… statistics to the United States Department of Education (DOE) annually. Key Findings None of the community colleges … had inaccurately reported crimes in its ASR and to DOE. Herkimer and Niagara published ASRs with crime … that did not match the statistics they reported to DOE. Fulton could not support it had distributed the ASR in …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Town of Prattsville – Justice Court (2012M-243)
… a proper bank reconciliation and accountability analysis on a monthly basis. Ensure that deposits of all moneys …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Operational Advisory No. 8
… Subject: State Check Outreach Guidance: Payees that receive State checks for … checks within one year of issuance will receive a State Check Outreach letter advising them to negotiate the check or request a replacement check from the issuing Agency. … State Check Outreach …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachCUNY Bulletin No. CU-336
… a Classified Managerial position. The annual award period is January 1 to May 15. OSC Actions OSC has created a new … allowed for the lump sum (performance bonus) payment is up to 7% of the employee’s base pay. This lump sum payment is not added to the employee’s base pay, but is pensionable. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-336-cuny-managerial-performance-based-bonusCUNY Bulletin No. CU-735
… additional bargaining units being added for the NYS Paid Family Leave program. Affected Employees All employees in the below bargaining units will be affected. NY Barg U Descr (NY Barg U) TC Proff Staff Congress U2 … of New York (CUNY) agreed to implement the NYS Paid Family Leave program (PFL) beginning January 1, 2021. CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsDiNapoli: Numbers of Homeless Population Doubled in New York
… be clear, this isn’t just a New York City problem, it is impacting communities all over the state. New York needs … address this urgent situation.” Measuring homelessness is difficult as individuals are mobile and their situations … (52,462 vs. 78,758) and permanent housing beds (21,672 vs. 26,059), but lags other large states in the number of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-york