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Office of Operations: 2025 Virtual Fall Conference
The purpose of this bulletin is to inform agencies of the processing of the taxable fringe benefit CLEFR for 2024
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conference-archivedSullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196DiNapoli: Young People in NYC Still Face Double-Digit Unemployment
… in the nation. “The city must take steps to strengthen career opportunities for young job seekers or the city’s … the city: Continue to prioritize youth employment programs that pair active job seekers with local employers, … or youth from low-income households with stable jobs and career paths; and With the Future of Workers Task Force, …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemploymentDiNapoli: New York State Fourth Nationwide in Credit Card Debt
… 2013, the trend reversed in 2014 as per capita balances rose by more than 14 percent through 2017 to $3,710, nearly …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debtCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… Objectives To determine if the Department of Corrections and Community … Supervision (DOCCS) has developed targets and plans to effectively meet its contributions toward Executive Order … To determine if the Department of Corrections and Community …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsMedicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… medical social services, drugs for symptom control and pain relief, counseling, and physical and occupational …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2) 180-Day Response
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking. The audit covered the period from Ja
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2-response2.pdfEnroll in the VendRep System
… you must enroll your business or State contracting entity in the Office of the State Comptroller’s Online Services. … you must enroll your business or State contracting entity in the Office of the State Comptro …
https://www.osc.ny.gov/state-vendors/vendrep/enroll-vendrep-systemDiNapoli: Syracuse City School District Teacher Pleads Guilty in Time Theft Scheme
… “Abuse of public funds should never be tolerated, but is particularly egregious when an educator takes funds meant … holding Mr. Cecile accountable.” SCSD’s Twilight Program is an after-school credit recovery program located within … before Judge Gordon J. Cuffy in Onondaga County Court. He is due back in court on June 3, 2022. Since taking office in …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-teacher-pleads-guilty-time-theft-schemeDiNapoli: Local Sales Tax Collections Up 21% in First Quarter of 2022
… to a report released today by New York State Comptroller Thomas P. DiNapoli. Collections for the three-month period … to a report released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-local-sales-tax-collections-21-percent-first-quarter-2022Medicaid Program: Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers (2023-S-18)
To determine whether the Department of Health (DOH) provided adequate oversight to ensure managed care recipients in the Recipient Restriction Program received services from the appropriate providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s18.pdfDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of … overtime and workforce trends. After a long-term decrease in staffing levels, the size of the state workforce, not including SUNY and CUNY, grew from 2023 by 3.7% in 2024, or 5,330 positions, to an average annual total of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Opinion 91-34
… -- Bid Specifications (authority to require timeliness and prior experience by vendor) -- Contracts Requiring … as voting machine strips, canvass reports, tally sheets and ballots, is not exempt from competitive bidding as a … as voting machine strips, canvass reports, tally sheets and ballots, is within the professional services exception to …
https://www.osc.ny.gov/legal-opinions/opinion-91-34New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… Show a Year of Economic Devastation A year after the first case of COVID-19 was reported in New York State, the economic … A year after the first case of COVID19 was reported in New York State the economic …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021DiNapoli: Tax Cap Will Drop Below One Percent in 2016
… the lowest growth in their property tax revenue in the tax cap era,” said DiNapoli. “Municipalities may have to operate … faced with zero growth in property tax revenue.” The tax cap, which first applied to local governments beginning in … a provision that allows municipalities to override the cap. DiNapoli estimates that next year more than 1,800 …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016Opinion 88-68
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. ZONING AND PLANNING -- Planning Boards (authority of individual member to vote on matter of personal interest) … Whether a member of a town planning board is disqualified from considering and …
https://www.osc.ny.gov/legal-opinions/opinion-88-68New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… payments was positive for 47 states and negative for only 3 states: Washington, Massachusetts and New Jersey. In FFY 2023, total U.S. tax revenues decreased by 9.3 percent, more than overall spending which declined by only … states. New York generated $16,355 per capita, ranking it 3 rd in per capita contributions to the federal treasury. New …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023Halfmoon Town Supervisor Sentenced To 12 Months In Prison
… Town Supervisor Melinda Wormuth was sentenced today to one year and one day in prison as a result of her convictions for extortion and … District Judge Gary L. Sharpe also sentenced Wormuth to serve a 1-year term of supervised release, to begin after … Town Supervisor Melinda Wormuth was sentenced today to one year and one day in prison as a result of her …
https://www.osc.ny.gov/press/releases/2015/12/halfmoon-town-supervisor-sentenced-12-months-prisonDiNapoli: Small Businesses Generate $950 Billion in New York
… more than $950 billion in annual revenues, according to a report released today by State Comptroller Thomas P. … economy,” DiNapoli said. “From neighborhood coffee shops to start-up tech firms, small businesses account for more … billion in annual payrolls. These businesses are critical to New York’s economy and integral to the fabric of life in …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkOpinion 88-65
… must provide a tax receipt when taxes are paid from a mortgage escrow account. You have also asked whether a … such taxes. Such bill shall be enclosed with a succeeding mortgage statement sent to such mortgagor. This section shall … to the mortgagor at least annually with a succeeding mortgage statement. This conclusion applies to payments of …
https://www.osc.ny.gov/legal-opinions/opinion-88-65