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State Agencies Bulletin No. 919
… in the same paycheck, different tax treatment for these two types of earnings is required. This may occur when an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendQuaker Street Fire District – Audit Follow-Up (2021M-96-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our … – Board Oversight (2021M-96), released in December 2021. The audit determined that the Board of Fire … Fire District Board Oversight 2021M96 released in December 2021 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fAccidental Disability – Article 14 Benefits
… Eligibility You may be eligible for an accidental disability retirement benefit if: You are … negligence. There is no minimum service requirement for an accidental disability retirement benefit. The Benefit … with your power of attorney may file your Application for Article 14 Disability Retirement Benefits (RS6411) with …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityEaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Eaton No. 1 Fire … The purpose of our review was to assess the Eaton No 1 Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fTheresa Fire District – Audit Follow-Up (2021M-60-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our … and Financial Management (2021M-60), released in August 2021. The audit determined the Board did not provide adequate … will end 2020 with a surplus of $308,800, 177 percent of 2021 appropriations The audit included 13 recommendations to …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/theresa-fire-district-audit-follow-2021m-60-fDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… since he implemented the system, 21 were in stress in two out of three years and 35 for only one of three years. … the Mid-Hudson region (10 of 123) listed; and More than two dozen municipalities failed to file their financial data …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesDiNapoli: State Faces Potential Budget Gaps
… year’s 5.1 percent. The combined balance in the state’s two main statutory reserve funds (Tax Stabilization Reserve … billion in settlement resources received in the previous two fiscal years, $665 million has not yet been appropriated …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsDiNapoli: Economic and Tax Collection Growth Slowing in New York City
… in 2016, it is slowing after record gains over the past two years. The tourism and retail sectors have been affected … stronger dollar and weakened global economies, and after two years of job growth, the securities industry has resumed …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityOpinion 88-7
… debt service need not be paid from the assessments. 4 Opns St Comp, 1948, p 315 superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current … balance of an appropriation." We note that 4 Opns St Comp, 1948, p 315 failed to consider that Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Former Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… between 1997 and July 21, 2016, Stephanie Cowart served as Executive Director of the Niagara Falls Housing Authority … from the NFHA. "In a blatant abuse of power, longtime executive director of the Niagara Falls Housing Authority, … Stephanie Cowart. The money was to be used for "A Better Me," a project that was to "teach children and youth the …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterIX.7.E Disaster Assistance – IX. Federal Grants
… SFS will create the project within the DHS01 PCBU, along with two Activity IDs. One Activity ID will be created to … in the SFS and that the funds distribution rules have been setup. DOB will issue a new Budget Bulletin to provide … w.sfs.ny.gov/secure/files/infocenters/COA_ChangeRequestForm.xlsx . SFS will create the new Activity IDs with the existing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceXII.8.B Matching – XII. Expenditures
… Payment Method on the purchase order is the Procurement Card. Receipts are required and inspection information is … are: Match Basis Receipts Required Impact on Matching Amount Yes The dollar amount on the voucher line must be less than or equal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… of LIRR’s entire physical plant, excluding rolling stock. Vehicle Fleet Operations (VFO) and the Track …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followChild Care Stabilization Grants
… Objective To determine whether the Office of Children and Family … has established and maintained adequate internal controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsOversight of Undistributed Child Support Funds
… When these funds remain undistributed for at least two years, the district is required to petition Family Court. … counties had escheated funds during the audit period; two districts were unaware of the regulatory obligation to …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… formal goal to examine each contractor at least once every two years in at least one-third of the cases we reviewed. For … we compared the time that elapsed between the last two reviews and found that, for 58 (38 percent), the time frame exceeded the two-year requirement by at least 30 days. Of these 58 …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… range of services including, but not limited to, hospital services, office visits, home care, medical … 2012, the Office of the State Comptroller (OSC) completed 21 audits of Empire’s payments for special items. Systemic … item implant claims processed during the 18-month period July 1, 2015 to December 31, 2016, Empire recovered $208,993 …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… program (Program) was created in 1955 by the Limited Profit Housing Act to provide affordable rental and … tax exemptions, the Program required limitations on profit, income limits for tenants, and supervision by DHCR. … systematically reviewing Board meeting minutes to identify non-compliance with Regulations and acting when necessary. …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellState Comptroller DiNapoli Releases Municipal & School Audits
… accurately record fuel deliveries and usage, review fuel records in a timely manner or perform periodic … also did not verify the accuracy of fuel purchased, ensure records were complete and accurate or reconcile fuel records … Auditors found that the board lacked reliable financial information to effectively manage the town’s operations, …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 647
… of the Civil Service Law with respect to certain employees in the Security Services Bargaining Unit represented by NYSCOPBA. Because only certain employees in the Security Services Bargaining Unit are eligible for … other increases for these arbitration eligible employees in the Security Services bargaining Unit, but does not apply …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/647-new-bargaining-unit-payroll-code-change-non-arbitration-eligible