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Opinion 90-11
… at no lesser rate than specified in the FLSA. If the FLSA is not applicable to particular municipal employees, the … Law, §291, et seq. ), New York State law in this area is applicable only to the extent not inconsistent with the … bargaining between public employers and public employees is authorized by article 14 of the Civil Service Law (§200 et …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 88-28
… 219, 13 NYS2d 119, reversing 170 Misc 14, 9 NYS2d 760; In re Gainsway , 66 Misc 521, 123 NYS 966). In accordance with …
https://www.osc.ny.gov/legal-opinions/opinion-88-28DiNapoli: Audit Finds More Than $16 Million in Medicaid Cost Savings
… New York state's Medicaid system could have saved up to $13.6 million it spent on patients with severe kidney … been covered by the federal Medicare program, according to an audit released today by State Comptroller Thomas P. … The Department of Health should continue its efforts to recoup questionable payments and adjust its systems to …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-finds-more-16-million-medicaid-cost-savingsDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… and related revenues, up from $804 million in 2021. E-Z Pass accounts for 95% of all tolls collected in 2024. … stronger oversight of the more than 12,000 non-revenue E-Z Pass tags that do not get charged, as well as the toll …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsState Comptroller Thomas P. DiNapoli Statement on 2026 State of the State Address
… “During today’s State of the State Address, Gov. Hochul outlined her priorities for New Yorkers in 2026, … During todays State of the State Address Gov Hochul outlined her priorities for New Yorkers in 2026 …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-state-state-addressReport of the Actuary - 2023
Report of the Actuary - Summary of Valuation of Assets, Liabilities, and System Membership for Fiscal Year Beginning April 1, 2023 Valuation and for Fiscal Year Ending March 31, 2025 Billing
https://www.osc.ny.gov/files/retirement/resources/pdf/actuary-report-2023.pdfReport of the Actuary - 2024
Report of the Actuary - Summary of Valuation of Assets, Liabilities, and System Membership for Fiscal Year Beginning April 1, 2024 Valuation and for Fiscal Year Ending March 31, 2026 Billing
https://www.osc.ny.gov/files/retirement/resources/pdf/actuary-report-2024.pdfAttorney General, Office of the
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/office-attorney-general.zipThe Practice of Internal Controls
The Practice of Internal Controls lgmg local government management guide
https://www.osc.ny.gov/files/local-government/publications/pdf/the-practice-of-internal-controls.pdfDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… office is unable to issue a Fiscal Stress Monitoring System (FSMS) score to assess a local government’s financial …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsState Agencies Bulletin No. 1014
… of new functionality in PayServ that allows for the selection of a 30% tax rate for nonresident aliens that are … of new functionality in PayServ that allows for the selection of a 30 tax rate for nonresident aliens that are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsSelected M/WBE Purchases by Various Facilities
… for the facility; a role that is not prohibited by any rule or regulation. However, the extent of any "value-added" … apparent; especially in cases where facility staff still did the work of obtaining prices, selecting vendors and … by management and ESDC officials. Key Recommendations How does the use of M/WBE firms as brokers for transactions …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesBlank Claim Form
Use this form if you can’t find the item you are searching for online.
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/blank-claim.pdfAudit of the State Financial Aid Program at the College of Westchester (2015-T-5)
The objective of this audit was to determine whether College of Westchester (Westchester) officials complied with the State Education Law and the Commissioner o
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15t5.pdfOpinion 2006-4
… of credit issued as security by a qualifying federal home loan bank) GENERAL MUNICIPAL LAW §§10(3), 11(2): The provisions of … these particular letters of credit. (Letter from Hon. Hugh T. Farley, Senator, New York State Senate, to Alfred A. …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… across the State. GOSR operates within the Housing Trust Fund Corporation, which is a component of HCR. In October …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… New York State Comptroller Thomas P. DiNapoli today announced … shareholder proposals and other initiatives as part of the New York State Common Retirement Fund’s (Fund) ongoing … threaten the reputation and success of companies,” said New York City Comptroller Brad Lander , who co-filed two of …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesProperty Tax Cap Property Tax Cap Instructions
Detailed instructions are found in this document.
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/instructions.pdfLackawanna City School District - Contractual Services (2019M-23)
… Payments to two service providers totaling $477,000 (10 percent) were not supported by sufficient documentation to … provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Manual Reporting – Enhanced Reporting
… reported pay periods; and Employee earnings. This method is useful when you need to submit a small number of … Please note: if you need to report an employee who is eligible to join NYSLRS but is not a member, they will need to be assigned a NYSLRS ID …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reporting