Search
I.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… statewide accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates for use by … statewide accounting policies procedures and the Office of the State Comptroller OSC relatedmandates for use by State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operations7 Million and Counting, More New Yorkers Benefit from State Health Coverage, September 2018
Medicaid and other public health insurance programs funded through the New York State budget covered over 7 million New Yorkers in January 2018.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-coverage-2018.pdfDiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… State Police Superintendent Steven G. James announced that William Storrs, the former chief and treasurer of the … ordered to pay a total of $101,394.50 in restitution. “William Storrs abused the trust of the community he was sworn to serve and protect by stealing over …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentState Agencies Bulletin No. 1613
… Purpose To provide agencies with instructions for processing taxable educational assistance benefits for 2017. Affected Employees Employees who receive employer … assistance benefits that exceed the $5,250 exclusion limit for calendar year 2017. Background Per IRS Publication 15-B, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1613-educational-assistance-benefitsState Agencies Bulletin No. 1691
… year 2018 Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational … in excess of $5,250 must be reported and are subject to Federal, State, Local, Social Security and Medicare taxes. A … purposes, and is subject to employment and income taxes. Federal, State and New York City income tax withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1691-educational-assistance-benefitsSoftware Management (2015-MR-3)
… related software on College computers, including gaming, instant messaging, golf management and couponing …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3DiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… did not adopt price accuracy testing procedures – only Greene had a local law for price accuracy testing. Five …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersTown of Plymouth – Board Oversight (2016M-190)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected Town activities, including personal, private and … The purpose of our audit was to examine the Boards oversight of selected Town activities including personal private and …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Monroe County - Financial Condition (2018M-179)
… pdf] Audit Objective Determine whether the Legislature and County officials effectively managed the County’s financial condition. Key Findings The County’s financial position has been strained for several … Determine whether the Legislature and County officials effectively managed the Countys financial …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Long Island Workforce Housing Act (2015-MR-4)
… local governments ensured that they complied with the Long Island Workforce Housing Act for the period January 1, … Background The New York State Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the … Long Island Workforce Housing Act 2015MR4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Comptroller DiNapoli Releases School Audits
… District , Haldane Central School District , Randolph Academy Union Free School District , Saranac Central School … IT assets and data from unauthorized access. Randolph Academy Union Free School District – Financial Management … School District Haldane Central School District Randolph Academy Union Free School District Saranac Central School …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Annual Employer Contributions – Employer Contributions and Rates
… contributions, and in November, we provide your final annual invoice . The 2027 invoice (next year’s invoice for … and in November 2026, we will provide your final annual invoice. Note: Because your estimated invoice and annual invoice are calculated using reported earnings and …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsReporting Member Contributions – Enhanced Reporting
… NYSLRS employees contribute (including information about voluntary contributions for eligible members), please see the … by submitting an adjustment using a paper adjustment form. The contributions will be returned to you if identified … for refunding the member and correcting their W-2 form as applicable. NYSLRS is prohibited by the IRC from …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsDiNapoli Releases Municipal Audits
… the legislature’s claims audit responsibility. Town of Harrison – Budgeting Practices (Westchester County) … by more than $89.02 million. Town of Seneca Falls – Town Hall Capital Project (Seneca County) The board established an … its capital reserve for a project to construct a new town hall. However, it did not prepare an itemized project budget …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsState Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… such improper premium payments; however, these efforts only target NYSOH-enrolled recipients. DOH has not put …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceDiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… for all localities totaled more than $1.5 billion, up $175 million from October 2020. This growth continues the … increase also surpassed pre-pandemic levels and was up 7% (or nearly $101 million) over October of 2019. “Sales … for all localities totaled more than $15 billion up $175 million from October 2020 …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020Comptroller DiNapoli Releases School District Audits
… totaling $1.3 million were generally not being used. Niagara Wheatfield Central School District – Niagara Power Coalition and Native American Revenues (Niagara County) District officials did not properly account …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsContract Advisory No. 33
… Subject: Department of Labor (DOL) Public Work Contractor Registration Guidance: Pursuant to Labor Law § 220-i, … approval, a contractor’s timely proof of certificate of registration must be provided with the contract documents in … that they must ensure that subcontractors also meet the registration requirements before commencing work on a covered …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryDiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… Ontario County District Attorney James Ritts, and the New York State Police announced the guilty plea of John Morabito, former chief of the Border City Hose Company, for theft of $18,772 from the company. “Mr. Morabito’s theft of money meant to protect … DiNapoli Ontario County District Attorney James Ritts and the New York State Police announced the guilty plea of John …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… whether the Department of Health (Department) and managed care organizations (MCOs) have adequate processes in place to … are economically disadvantaged and/or have special health care needs. The Department administers New York’s Medicaid … claim costs totaled over $58 billion, of which managed care accounted for about $34 billion. Under managed care, …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providers