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State Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… in PIT receipts as well as strong growth in real estate transfer and estate tax collections. While these collections … federal funds for health care spending associated with the Affordable Care Act. Spending was $1.4 billion lower than …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… and Community Supervision (Corrections) and the Office of Mental Health (Mental Health). The three agencies accounted for 66% of the …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021State Agencies Bulletin No. 563
… Purpose To inform agencies of thirty new SUNY Foundation Deduction Codes and of the ability of employees in certain bargaining units to contribute to the … To inform agencies of thirty new SUNY Foundation Deduction Codes and of the ability of employees in certain bargaining units to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesState Comptroller DiNapoli Releases Municipal & School Audits
… County) The former and current clerk-treasurers did not prepare or maintain complete, accurate or timely … accounting records. As a result, the board’s ability to make informed financial decisions was inhibited because … board-adopted budgets made it appear the district would have budget deficits requiring fund balance to be …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… the end of the 2020 through 2023 fiscal years. Comply with New York State General Municipal Law (GML) Section 30, which requires the Supervisor to file the Town’s AFR with New York State Office of the State Comptroller (OSC) within …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Compliance With Jonathan's Law
… developmentally disabled boy, died while in the care of a State facility operated by the Office of Mental Retardation … while at a privately operated facility and then at a State operated facility. In May 2007, “Jonathan’s Law” was … days, provide the qualified person with a written report on the actions taken to address the incident (Actions Taken …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… New York’s mental health facilities are not ensuring parents and … only help prevent tragedies if abuse and mistreatment in mental health facilities is properly reported and actions are … operated, licensed or certified by the Office of Mental Health (OMH) and other state agencies. Reportable …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… Tax collections of $38.2 billion through the first half of the fiscal year were $675.6 million higher than the … Thomas P. DiNapoli. The General Fund ended the first half of the year with a balance of $10.7 billion, up 33 … tax (PIT) receipts totaled $24.2 billion through the first half of the fiscal year, $215.6 million above updated …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearGardiner Fire District – Length of Service Award Program (2013M-265)
… Officials granted points for completion of training courses without any record of completion. Only eight of 23 courses were properly supported with certificates of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Cortland County – Public Water Supplies (2016M-318)
… 1, 2015 through May 13, 2016. Background Cortland County is located in the southern tier of New York State and has a population of approximately 48,500. The County is governed by the County Legislature, which is composed of 17 elected members who represent its one city, …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Annual Financial Report Filing Deadlines
… to reflect changes for certain municipalities resulting from the 2020 US Census population data. Changes in due dates … Deadline Extension to Filing Deadline* Counties: All 120 days after fiscal year end No extensions granted Cities: All … Population > 20,000 Towns: Population 5,000 - 19,999 90 days after fiscal year end 30-day extension possible. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… custody of the Clerk-Treasurer’s office. Key Findings The Board was unable to sufficiently oversee the … duties. The Clerk-Treasurer failed to provide the Board with accurate budget-to-actual reports and complete … unable to complete its audits for the last two years. The Board hired another certified public accountant (CPA) who was …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101United HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Purpose To determine the implementation status of the recommendation made in our audit report, United HealthCare: Empire Plan Drug Rebate Revenue (2016-S-7). Background The New York State … To determine the implementation status of the recommendation made in our …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followMechanicville City School District – Financial Condition (2017M-93)
… January 31, 2017. Background The Mechanicville City School District is located in the City of Mechanicville and … Mechanicville City School District Financial Condition 2017M93 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
Southern Tier East Regional Planning Development Board Board Oversight 2017M165
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. The District is governed by an elected … by law) or to other reserves established and maintained in compliance with relevant statutes. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… our audit was to review the Board’s financial management and evaluate the operations and financial practices of the Clerk’s office for the period … Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131State Agencies Bulletin No. 838
… Purpose To explain OSC’s automatic processing of the reduction to the 2008 Blind Veterans Annuity payment. … Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind Veterans Annuity Background Pursuant to Chapter Law 496 of the Laws of 2008 the remainder of the allocated funds for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuityOperational Advisory No. 18
… Subject: Two Refund of Appropriation Vendor IDs to be Inactivated Guidance: On June 1, 2015 the Vendor … 0RAE000000. Business Units should use Vendor ID 0RAR000000 to handle the scenarios previously covered under the … Vendor IDs 0RASP00000 and 0RAE000000 are paid prior to June 1, 2015. The Bureau of State Expenditures will delete …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableSpecial Accidental Death Benefit – New Career Plan
… reductions; and The Social Security benefit payable. For payments made before January 1, 2001, the salary used to … have been earned during the 12 months prior to death. For payments made on or after January 1, 2001, the salary …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefit