Search
Oversight of the Early Intervention Program
… these opportunities for early intervention services are potentially at greater risk of significant developmental … (Child Find) that ensures eligible children in the State are identified, located, and referred to the Program. … the Program aren’t receiving services, and children who are receiving them aren’t always getting them in a timely …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programDiNapoli Op-Ed: Corporate America Needs to Come Clean on AI's Impact on Jobs
… an op-ed by New York State Comptroller Thomas P. DiNapoli on the need for companies to be transparent about how Artificial Intelligence (AI) is impacting layoffs, entry … other workforce impacts of AI, because without it, it’s much harder for investors to evaluate whether the changes are …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-op-ed-corporate-america-needs-come-clean-ais-impact-jobsLoans: Applying and Repaying
… to apply for a loan with NYSLRS. You can see how much you are eligible to borrow, what the repayment amount would be … may borrow against your retirement contributions if you: Are a member of the Employees’ Retirement System (ERS) or the … for New York State or a participating employer (if you are on leave without pay, you are not actively employed). For …
https://www.osc.ny.gov/retirement/members/loans-applying-and-repayingMaximum Number of Reportable Days – Enhanced Reporting
… you would report a maximum of 20 working days. When there are five weeks in a monthly report, 25 days would then be the … maximum of 10 days worked per two-week period. When there are two biweekly payrolls paid in the month, report a maximum of 20 days worked. When there are three biweekly payrolls, report a maximum of 30 days. …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-daysMaximum Reportable Days – Legacy Reporting
… you would report a maximum of 20 working days. When there are five weeks in a monthly report, 25 days would then be the … maximum of 10 days worked per two-week period. When there are two biweekly payrolls paid in the month, report a maximum of 20 days worked. When there are three biweekly payrolls, report a maximum of 30 days. …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysSullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… Key Recommendations Ensure all contract provisions are followed and all requirements are met before approving separation payments. Ensure all … that drive the separation payment calculation spreadsheet are accurate. BOCES officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… York State Local Retirement System. Although these errors are beyond the scope of this audit, they are being reviewed and are in the process of being adjusted. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Yates County – County Clerk Cash Receipts (2015M-223)
… and procedures for cash receipts. Cash receipt duties are not adequately segregated. Employees record some cash … and procedures to provide assurance that cash receipts are adequately safeguarded, accounted for and deposited … intact and in a timely manner. Ensure that duties are segregated or that the Clerk provides sufficient …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… over the claims processing function to ensure that claims are adequately documented and supported, are for appropriate purposes and are audited and approved prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mTown of Deposit - Budget Review (B4-14-22)
… in the Town’s proposed budget for the 2015 fiscal year are reasonable. Background The Town was categorized as being … revenue and expenditure projections in the proposed budget are reasonable. The Town has adopted a local law to override … the tax levy limit in 2015. Key Recommendations There are no recommendations for this budget review. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Town of Covert – Financial Management and Justice Court (2015M-180)
… receipted. Key Recommendations Ensure that budgets are structurally balanced by developing long-term financial … and capital plans and maintain fund balances that are sufficient to cover cash flow needs. Ensure that duplicate receipts are numbered, issued sequentially and retained where no other …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Controls Over the Collection of the Public Safety Communications Surcharge
… to the Public Safety Communications Surcharge (Surcharge) are being identified; if Providers are billing, collecting, and remitting the appropriate amount … not all counties charge a separate surcharge. These funds are paid directly to the counties, not the State, and are not …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeCUNY Bulletin No. CU-865
… compensation which is then charged in a later pay period are affected. Background: The Omnibus Budget Reconciliation … 21, 2025. Employer Reporting : Employers and other payors are required to furnish information statements, such as IRS … for time worked above 40 hours in a single work week are eligible if these accruals are charged in any check as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-865-reporting-cuny-flsa-compensatory-time-earned-lieu-overtimeDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… in the programs it oversees. Too many New Yorkers are struggling with housing costs to allow available … remain unutilized. In some areas, low rates of use are related to the lack of affordable housing, whereas in … health and safety concerns in housing units where tenants are receiving rental assistance. Under HCV, local program …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisSUNY Bulletin No. SU-332
… in SUNY - BU13, who meet the eligibility criteria and are selected by the campus president, are affected. Background Chapter 361 of the Laws of 2022 … of two percent (2.00%) for all eligible M/C members who are included in Bargaining Unit 13. Payment of the increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-332-april-2021-and-april-2022-retroactive-general-salaryDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… administrators allegedly stealing from students they are supposed to serve is reprehensible,” DiNapoli said. “My … ensure that the students and parents at Greenburgh-Graham are made whole.” As alleged in the felony complaint, Mr. … of these funds on school-related expenses, the defendants are accused of diverting over $50,000 from the gift cards to …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesParticipation in the Program – Contribution Stabilization Program
… Joining the Program Employers are eligible to participate in the CSP during a fiscal year … average rate. When this happens, the maximum amount they are eligible to amortize will appear on their invoice. To … State Street Albany, NY 12244-0001 If you are both an Employees’ Retirement System (ERS) and Police and …
https://www.osc.ny.gov/retirement/employers/csp/participation-programOpinion 89-63
… of the City of New York. Generally, governmental entities are not exempt from court filing fees unless a statute … purposes of section 52 (see Public Housing Law, §2) nor are we aware of any judicial interpretation of the word as … previously expressed the opinion that court filing fees are in the nature of the type of fees intended to be included …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Oversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… Palladia operated 31 distinct programs, 10 of which are contracted with OASAS. These 10 programs served 603 … for providing the contracted services. The expenses are reported by Palladia on its annual Consolidated Fiscal Reports (CFRs) and are subject to the requirements in the Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followState Agencies Bulletin No. 422.2
… Affected Employees: Employees with a direct deposit are affected. Background: Generally, the State payroll is … When an employee is enrolled in direct deposit, funds are automatically deposited into the employee's checking or … reversal for employees in direct deposit until the funds are successfully recovered or a Bank Check or Money Order is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4222-revised-direct-deposit-delete-and-reversals