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State Agencies Bulletin No. 1869
… Purpose The purpose of this bulletin is to inform agencies of new Control D … designated to be within the City of New York: Bronx County (Bronx) Kings County (Brooklyn) New York County … the New York Employee’s Withholding Allowance Certificate for New York State and Local taxation of employees. Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… Treasurer Timothy J. Brown pleaded guilty to grand larceny and agreed to repay the $30,000 he stole for private vacations revealed in an audit and investigation by State Comptroller Thomas P. DiNapoli. … to grand larceny in the third degree, a Class D felony, and is expected to be sentenced in April to six months in …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftDiNapoli Urges Consumers to Read the Fine Print on Gift Cards This Holiday Season
… from gift cards was turned over to the state. “Last year, my office received nearly $6 million from expired gift … year of purchase to avoid inactivity fees. While some gift card sellers have done away with inactivity fees, consumers … fees apply when purchasing a gift card. Under the Federal Credit Card Act of 2009, many types of retail cards sold …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-urges-consumers-read-fine-print-gift-cards-holiday-seasonComptroller DiNapoli and Mayor Brown Urge Buffalo Residents to Claim $88 Million in Lost Money
… Byron Brown today urged local residents to search for unclaimed funds during a news conference at City Hall. … with Mayor Byron Brown helps to increase awareness about unclaimed funds and get even more checks out in the mail to … Comptroller’s website to see if any of the $88 million in unclaimed funds in Buffalo belongs to you." Representatives …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-urge-buffalo-residents-claim-88-million-lost-moneyDiNapoli: Read Fine Print on Gift Cards this Holiday Season
… details about fees and expiration dates. While some gift card sellers have done away with inactivity fees, consumers … often a very popular purchase," DiNapoli said. "Last year, my office received nearly $15 million from unused gift cards. … gift cards can help you avoid fees." Under the Federal Credit Card Act of 2009, many types of retail cards sold …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-seasonMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… State’s Medicaid program is administered by the Department of Health (Department). Many Medicaid recipients receive … recipient and, in turn, the MCOs arrange for the provision of services for recipients and reimburse providers. MCOs use … the patient was transferred or discharged at the end of their stay. These codes are important because payments may …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… in the same day. Medicaid uses the All Patient Refined Diagnosis Related Groups (DRG) methodology to reimburse … DRG methodology classifies recipients according to their diagnosis and severity of illness, which provides the basis …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged … record and report Department funds. As a result, the Board of Directors (Board) lacked reliable information that was … Furthermore, the Department has an increased risk of theft and waste of Department resources. From January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104State Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Department of Housing Preservation and Development, Purchasing Practices … officials to make purchases at competitive prices and none of the $10.7 million in purchases made by Linden Plaza were … or taken other steps to determine the reasonableness of the prices related to sampled non-contract purchases. In a …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0State Comptroller Releases School District Audits
… appropriations from 2016-17 through 2018-19, resulting in over $5 million in appropriated fund balance not being used to finance … have taken to improve the accuracy of budget projections in the 2020-21 budget and restore the district’s overall …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsOperational Advisory No. 36
… Subject: GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously titled Shipping has …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesNew Hyde Park Fire District - Payroll (2018M-165)
… did not document the reasons for adjustments of 151 of 158 payroll hours (96 percent) totaling $4,451. Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… Determine whether the Board ensured that the District’s bank reconciliations were accurately prepared and independently reviewed. Key Findings The bank reconciliations we reviewed were timely and, with the … accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. The bank …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
Determine if the Board and District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… 28, 2014. Background The North Queensbury Volunteer Fire Company is a not-for-profit corporation located in the … County. The Company contracts with the Town to provide fire protection services to the Town’s northern area and is … North Queensbury Volunteer Fire Company Controls Over Financial Activities 2014M167 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overYates County – County Clerk Cash Receipts (2015M-223)
… approximately 25,300, is governed by a 14-member Board of Legislators. Budgeted appropriations for 2015 total … 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 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… Purpose of Audit The purpose of our audit was to examine the Company’s controls over … Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. The Company provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mSouth Buffalo Charter School – Employee Compensation (2018M-1)
… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … Key Findings Employee compensation was not specified in the collective bargaining agreement (CBA) or written …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
Crown Point Central School District Internal Controls Over Payroll 2013M100
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mThree Village Central School District – Fuel Inventories (2015M-271)
… July 31, 2015. Background The Three Village Central School District is located in the Town of Brookhaven in … Three Village Central School District Fuel Inventories 2015M271 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271