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2014 Year End Report
… Purpose The objective of our examination was to determine whether payments to … Fund for Disability Benefits. However, the majority of these claims are processed by a third-party administrator, … The objective of our examination was to determine whether payments to …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportState Agencies Bulletin No. 2379
… The purpose of this bulletin is to provide agencies with instructions for processing taxable Educational Assistance … The purpose of this bulletin is to provide agencies with instructions for processing taxable Educational Assistance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025Opinion 89-1
… cash upon death in service) GENERAL MUNICIPAL LAW, §92(1): The estate of a town employee who dies while in service … employees is General Municipal Law ("GML"), §92. GML, §92(1) provides that: The governing board of each county, city, … their beneficiaries . [emphasis supplied] Thus, section 92(1) authorizes a town board, by resolution, to provide town …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Annual Audit
… claims totaling nearly $720 million for four sole custody funds in 2017 – the Uninsured Employers Fund, the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditVeterans Day Message from State Comptroller DiNapoli
… the men and women who have bravely served in our country’s Armed Forces. With crises and conflicts continuing around the … the men and women who have bravely served in our countrys Armed Forces …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… and regulations and Department policies and procedures. In addition, we performed data analytics to identify and … payroll information and various information maintained in the Department’s mainframe applications. Key Findings We … identified. Meet timely with this Office to discuss the cause when significant findings are identified and steps …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Employee Qualifications, Hiring, and Promotions (Follow-Up)
… 14 recommendations included in our initial audit report, Employee Qualifications, Hiring, and Promotions (Report 2017-S-48 ). About the Program … transfers were done without the required documentation and employee files lacked required documents meant to prevent …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followEDSS - Revenue Contract / Amendment Help
… contract transaction. How should I follow-up on the status of my EDSS Revenue Contract / Amendment if needed? … in Progress table for 15 days. After 15 days they drop off the table. To locate transactions previously approved or non-approved in EDSS you can use the Search function located in the menu of the Home Page. If you are …
https://www.osc.ny.gov/state-agencies/contracts/edss-revenue-contract-amendment-helpRockland County Community College - Employee Benefits (2020M-5)
… Audit Objective Determine whether the College can obtain cost savings by reducing the costs of employee benefits. Key … Determine whether the College can obtain cost savings by reducing the costs of employee benefits …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… The $177 billion spending plan for SFY 2019-20 is up $6.2 billion from SFY 2018-19. “While New York’s economy … on state revenues may require more action. While rainy day funds were increased, building more robust reserves … billions of dollars below baseline growth levels in coming years, but it is unclear how necessary savings might …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… monitor projects? Audit Period January 1, 2023 – February 3, 2025 Understanding the Program Industrial Development … Authorities Budget Office, including one active bond and 15 active Payments in Lieu of Taxes (PILOT) agreements. AIDA … the project owners, the Board cannot help ensure AIDA’s mission to advance the job opportunities, general prosperity, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalVillage of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit … the Audit Area The Village provides municipal electric utility services to Village residential and … user fees. The Board should provide adequate oversight of electric utility services billing and collections to ensure …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Greene County Industrial Development Agency – Management Practices (2013M-95)
… agreements related to the construction and renovation of a ski facility; a lease and PILOT agreement relating to the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by Empire BlueCross for Hospital Services for Ineligible Members (Report 2019-S-32 ). About the Program … The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. Civil Service … in our initial audit report Payments by Empire BlueCross for Hospital Services for Ineligible Members Report 2019S32 …
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesDefinitions – Contribution Stabilization Program
… is an employer’s total bill, excluding payments for group term life insurance, deficiencies, previous amortizations, incentive …
https://www.osc.ny.gov/retirement/employers/csp/definitionsXVII.1 Overview – XVII. Lapsing Appropriations
… The purpose of this Chapter is to explain the procedures for contracts, purchase orders, … and expense reports against appropriations scheduled to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. … The purpose of this Chapter is to explain the procedures for contracts purchase orders …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewWhat to Report – Legacy Reporting
… contributions from salary earned in excess of the Governor’s annual salary. For the current amount, refer to the … Note: Do not take contributions from any overtime that is not reported. Continue to report normal salary. Public … payments *As of July 1, 2019, public safety overtime that is paid by a public entity and meets other requirements must …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportComptroller 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-moneyTown of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain … – November 6, 2025. We extended our audit period to review the Town’s 2017 through 2024 Annual Financial Report (AFR) filings as of November 6, 2025. Understanding the Audit Area A town supervisor must maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Village of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… and timely records and reports? Audit Period June 1, 2022, to December 31, 2024. We extended the audit period back to May 31, 2019, and forward to January 16, 2025, to comment … totaled $1.3 million. Audit Summary The Treasurers 2 did not maintain complete, accurate and timely records and …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119