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State Comptroller DiNapoli Releases Municipal & School Audits
… underestimated by as much as $945,000. Life, health and dental insurance costs could potentially be underestimated by … underestimated by as much as $194,000. Village of Elmira Heights – Claims Auditing (Chemung County) Although state law …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 925
… Voluntary Severance Program are subject to an additional $180 in dues or agency shop fees. OSC has determined that the $180 in additional dues should be processed in the check that … with the applicable effective date, flat amount of $180 and a goal amount of $180. Executive Voluntary Separation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/925-executive-voluntary-severance-program-paymentsState Comptroller DiNapoli Releases Audits
… Selected Aspects of Collection of Bridge and Tunnel Tolls and Feels (2016-S-64) While TBTA makes efforts to collect unpaid tolls, we found $11.3 million in tolls that were either written off ($5.4 million in OTG …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1359
… receipts dated 04/01/14 through 03/31/15, the allowance (up to $58.00) is paid by separate check as explained in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1359-2014-uniform-maintenance-allowance-and-2014-work-related-clothingOpinion 91-64
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … are subject to competitive bidding (see 1987 Opns St Comp No. 87-4, p 6; 1981 Opns St Comp No. 81-60, p 62; 1981 Opns St Comp No. 81-103, p 104). To …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 93-24
… St Comp No. 81-196, p 209; 17 Opns St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). Subdivision 14 of … 16 Opns St Comp, 1960, p 175; 4 Opns St Comp, 1948, p 91; cf ., e.g., General Municipal Law, article 13, authorizing … and tennis are clearly "competitive sporting events" ( cf . Volunteer Firefighters' Benefit Law, §5[1][m], referring …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… [read complete report – pdf] Audit Objective Did the Town of Edinburg (Town) Supervisor (Supervisor) maintain … our audit period back to December 31, 2018 to review the dates on which the Town filed its annual financial report (AFR). 1 … Did the Town of Edinburg Town Supervisor Supervisor maintain …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68The Survivor’s Benefit Program for New York State Employees
… requirements? There is no need to enroll — your beneficiary is eligible to receive this benefit if, at the … and prior to the effective date of your retirement, your beneficiary may still be eligible to collect a benefit. Note … your retirement system. (Return to Top) How much will my beneficiary receive? The amount of the benefit varies …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesUse of Electronic Benefit Cards at Prohibited Locations
… Purpose The objective of our performance audit was to determine whether the Office of Temporary and Disability Assistance (Office) had … cards to make purchases or withdraw cash from a portion of their monthly benefits at participating automated teller … Determine whether the Office of Temporary and Disability Assistance had sufficient …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… Division of Cemeteries sufficiently monitors not-forprofit cemetery corporations to ensure fiscal stability and adequate … and preservation of burial grounds for all not-for-profit cemetery corporations (cemeteries) in New York State. As … Law (Law), and under the supervision of the State’s Cemetery Board (Board), the Division works with cemetery …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… under Public Law No: 119-21 at the beginning of July and how they may impact New Yorkers. While the bill made … under Public Law No 11921 at the beginning of July and how they may impact New Yorkers …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesSelected Programs to Assist Businesses in New York City
… Objectives To determine whether the New York City Department of Small … Advocates and Compliance Advisors provided services to assist businesses in opening, operating, and expanding … To determine whether the New York City Department of Small …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityArea #1 – IT Policy – Information Technology Governance
… the risk that data, hardware and software systems may be lost, damaged or compromised by unauthorized or inappropriate … given to certain individuals when there is a breach of the security of the system as it relates to private information. … with an encryption key that has also been acquired: (1) Social Security number; (2) driver’s license number or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… its in-house customer service employees. Registration Suspension Program The Thruway can ask the Department of … registration suspensions there. The Thruway halted the suspension program in January 2018 as cashless tolling was … due accounts, owing $288.4 million, that were eligible for suspension. Of these, 49,740 customers were persistent …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesDiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… but its unemployment rate still lags the nation (5.8% vs. 3.5% as of December). City tax revenues have remained …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadSUNY Bulletin No. SU-314.3
… Payroll Bulletin No. SU-314.2 Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for … Hospital are affected. Background The Memorandum of Agreements (MOAs) between the State of New York, SUNY, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3143-pilot-program-establishing-temporary-overtime-ratesState Agencies Bulletin No. 1968
… of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for the 2022 … There are two ways to enroll in the 2022 SEFA Campaign: Online Enrollment can be utilized for employees wishing to … for processing the SEFA pledge cards to agencies they service. Non-BSC Hosted Agencies Regarding employees not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1968-2022-state-employees-federated-appeal-sefa-campaignState Comptroller DiNapoli Releases Audits
… $40.3 million and EP payments totaling $18.4 million. Case reviews by DOH are required to determine which program …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… health and safety in schools finds that, in the face of a mental health crisis among youth, the NYC Department of … that too many NYC public schools are understaffed with mental health professionals, are not adequately training … little oversight to ensure students receive the required mental health instruction critical to developing their …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthSUNY Bulletin No. SU-314.2
… by Payroll Bulletin No. SU-314.3 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for … Hospital are affected. Background The Memorandum of Agreements (MOAs) between the State of New York, SUNY, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3142-pilot-program-establishing-temporary-overtime-rates