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Comptroller DiNapoli Releases Municipal Audits
… County) The town overpaid $134,658 in payroll, leave and health insurance payments. Auditors found the health insurance overpayments included $19,400 for ineligible …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… increases have slowed significantly since 2005 and dipped below 2 percent in 2015, where they remained until 2019. … have generally held property tax levy growth to below 2 percent for the last few years." DiNapoli’s report … counties, cities, towns, villages, school districts, fire districts and other special districts. Property tax …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… in the CFR it files with the New York State Education Department (SED). To be eligible for reimbursement, the … the CFR. The disallowances for personal services consisted of $170,325 in compensation for uncertified teachers and … $67,295 for two employees who did not have the required professional certifications during portions of our audit …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… with better-than-forecasted tax revenues from February and the passing of significant additional federal assistance, … recovery effort, it is important to use them responsibly and think long-term, as challenges remain.” Tax revenues in … due to lower refunds. However, monthly consumption and use taxes, which include sales tax receipts, fell short …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… Purpose To determine whether the Department of Health's eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, … claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013State Agencies Bulletin No. 1587
… Local (if applicable) withholding tax pages in PayServ: Payroll North America> Employee Pay Data USA > Tax … must submit a new, completed and signed Form 8233 every calendar year.**** On the State Tax Data page: Under State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsLocal Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … are committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… risks and potential changes at the federal level, calls for careful budgeting on the part of local officials to … of 2.8% in 2024 outpaced the rest of the state (0.6%) for the third consecutive year. Growth in the city’s … the number of tourists, which nearly matched 2019 levels for the first time since the pandemic. Aggregate county …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024DiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… almost $7.5 billion, or 6.7%, higher than last year for the same period, primarily due to higher Medicaid costs. …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearMedicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers were processed
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019XIV.14.B Capital Assets – XIV. Special Procedures
… Criteria for recording general capital assets including infrastructure Recording general capital assets Valuation of … records Disposition of general capital assets Treatment of infrastructure assets Depreciation and modified approach for infrastructure capital assets College and University funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsOther Bulletin No. 44
… Purpose To provide the State University Construction Fund instructions for … lump sum payment in the amount of $1,250 or $2,500. The State University Construction Fund’s Board Resolution … To provide the State University Construction Fund instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-44-april-2018-state-university-construction-fund-scfOpinion 97-9
… the board member is not merely speculative and more than de minimis, the board member should not participate in the … a financial interest in a similar business, owned by his son. You further state that the proposed zoning change would … impacted by the zoning change and the other board member's son owns such a business and the board member has a financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 97-26
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment … equipment purchased for use within a zone of assessment in other areas of fire district); (disposition of upon … fire district. (3) Unexpended moneys raised by taxation in a zone of assessment, and any property, the cost of which …
https://www.osc.ny.gov/legal-opinions/opinion-97-26SUNY Bulletin No. SU-219
… Employees Employees designated management or confidential in the State University of New York - BU13 who meet the … SUNY M/C Discretionary Salary Increase should be processed in Administration Pay Period 5L, paychecks dated 06/17/15 … A copy of this roster will be provided to OSC in Excel format. To pay the April 2015 SUNY M/C Discretionary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-219-april-2015-state-university-new-york-suny-management-andOpinion 90-43
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … describe, it would preclude payment since there would be no widow or widower who could die and thus trigger the … during his or her lifetime. If he or she shall leave no widow or widower, or if his or her widow or widower shall …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Unified Court System Bulletin No. UCS-306
… served the equivalent of 120 work days in each fiscal year and had a performance rating other than “Unsatisfactory” … and Has completed 120 full work days in each fiscal year; and Received a performance rating of at least “Satisfactory” for service during the previous year in each fiscal year. The following employees will become …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloUnified Court System Bulletin No. UCS-298
… served the equivalent of 120 work days in each fiscal year and had a performance rating other than “Unsatisfactory” … and Has completed 120 full work days in each fiscal year; and Received a performance rating of at least “Satisfactory” for service during the previous year in each fiscal year. The following employees will become …
https://www.osc.ny.gov/node/126261SUNY Bulletin No. SU-269.1
… of Financial Services has announced that the 2019 premium rate and the maximum weekly employee contribution for … of an employee’s weekly wage. The maximum employee premium deduction for Paid Family Leave will be $107.97 per … NY as one of their withholding states in order to have the premium deduction withheld for Paid Family Leave. See the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-2691-new-york-state-paid-family-leave-program-unitedCUNY Bulletin No. CU-356
… A, B or C Adjunct Instructor Adjunct Lecturer Adjunct College Laboratory Technician Non-Teaching Adjunct I and II … from the New York State Department of Civil Service to start, cancel or change rates for individual employees. Agencies will not have PayServ access to start, cancel or change rates for these deduction codes. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-health