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Division of Housing and Community Renewal Bulletin No. DH-88
… 37 (DC-37), employees are permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of the program. The Governor’s Office of Employee Relations (GOER) Memorandum dated October … Comp Time II credits are eligible to cash out up to 120 hours once per year. Employees do not need to be currently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-88-2017-rrsu-over40-comp-time-ii-cash-outVillage of Depew - Purchasing (2018M-158)
Determine whether the Board ensured that goods and services were procured in the most economical way and in accordance with the Villages purchasing policy
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158DiNapoli: 529 College Savings Program Lowers Fees
… Beginning in September, fees in New York's 529 College Savings Program Direct Plan will be … it easier for New Yorkers of all income levels to invest in their loved ones' futures as the cost of a college … Beginning in September fees in New Yorks 529 College Savings Program …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… - pdf] Audit Objective Determine whether professional services were procured in a manner to ensure the prudent and … and procedures regarding the procurement of professional services. Seek competition for 28 professional service … million. Have written agreements in place for professional services provided from 17 vendors totaling $1.2 million. Key …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalNew York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… Governor Cuomo today set forth a strong agenda for New York State in 2014. His leadership and vision have pushed New York in a positive direction. Over the past few years, the state’s … scandals demonstrate it’s time for New York State to build a new foundation of public trust by enacting campaign …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressOpinion 91-23
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Membership (right to be member of more than … firefighter may not simultaneously be a member of two fire companies, regardless of whether the companies are part of the same fire department or different fire departments. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 95-4
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-95-4State Agencies Bulletin No. 1216
… agencies of increases in the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2013, pursuant to IRS Section 457 Regulations. The regular yearly contribution amount for Deferred Compensation has been increased from $17,000 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1216-deferred-compensation-maximum-contribution-limits-calendar-year-2013State Agencies Bulletin No. 1113
… agencies of increases in the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2012, pursuant to IRS Section 457 Regulations. The regular yearly contribution amount for Deferred Compensation has been increased from $16,500 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1113-deferred-compensation-maximum-contribution-limits-calendar-year-2012Selected Aspects of Bus Procurement
… maintains a fleet of about 5,585 buses operating out of 28 depots and serviced at two maintenance facilities. … Maintenance, Procurement and Contracts. The MTA purchased 2,278 buses for $1,148,699,434 during the period of January …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementDiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… for the school district from 2014 through February 2020. This case was investigated in partnership with the FBI … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up) (2023-F-3) 30-Day Response
To assess the extent of implementation of the 12 recommendations included in our initial audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Report 2019-S-2).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f4-response.pdfImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care (2023-S-23)
To determine whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient services for recipients enrolled in managed care.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s23.pdfAmbulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up) (2017-F-3) 30-Day Response
To determine the implementation status of the six recommendations made in our initial audit report, Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Report 2013-S-17).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f3-response.pdfElection Form for Coverage Under Article 22 (Tier 5) in Accordance with Chapter 263 of the Laws of 2016 (RS5536)
To elect coverage under Article 22 (Tier 5), PFRS Tier 3 members use form RS5536.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5536.pdfCity of Mount Vernon – Audit Follow-Up (2020M-96-F)
… audit report City of Mount Vernon – Financial Reporting and Oversight (2020M-96), released in September 2020. The audit determined that: The City Council (Council) and officials did not have adequate financial information for the effective management of operations and, as a result, the City lost its credit rating. The City …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fRidge Fire District – Audit Follow-Up (2021M-165-F)
… of Review The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of September … in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal … The purpose of our review was to assess the Ridge Fire Districts District progress as of September 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fGates Fire District – Audit Follow-Up (2024M-10-F)
… [read complete report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our … Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Gates Fire District – Board Oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fHilton Central School District – Audit Follow-Up (2022M-200-F)
… pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Hilton Central School District’s (District’s) progress, … The purpose of our review was to assess the Hilton Central …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already … five-member Board governs the District and is responsible for its overall financial management. The Board-appointed … is the chief fiscal officer and is responsible for receiving, distributing and accounting for District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-f