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Opinion 94-22
… or statutory amendments that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT DISTRICTS -- Assessments … improvement district is based on a district plan prepared in accordance with General Municipal Law, §980-d. The plan … and the association, subject, as noted, to audit of claim and competitive bidding requirements (see General …
https://www.osc.ny.gov/legal-opinions/opinion-94-22State Comptroller DiNapoli Releases Municipal & School Audits
… by state law and the village’s procurement policy. In addition, 36 claims totaling approximately $171,000 were … have sufficient supporting documentation attached to the claim but were approved for payment by the board. In addition, the commissioners approved and audited their own …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Denmark – Claims Auditing (2026M-32)
… Area The audit of claims is often the last line of defense in preventing unauthorized, improper or fraudulent claims … that tax dollars are spent properly, efficiently and in the best interests of the taxpayers, the town board should … reviewed the individual claims and signed and dated each claim voucher to document their review and approval. The …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32State Comptroller DiNapoli Releases Audits
… billed for excess quantities of drugs; claims for drugs in which the prescriptions were missing or invalid; and … (DOH): Inappropriate Payments for Recipients not Enrolled in Medicaid Mainstream Managed Care or Family Health Plus … During the six-month period after auditors provided the claim details to DOH, 14,209 claims totaling more than $7.4 …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsOpinion 90-8
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Local Laws … city charters and those which do not, based solely on form, not substance. Further, such a construction would … 55 NYS 1149; see also Huttlinger v Royal Dutch West India Mail , 180 App Div 114, 167 NYS 158; Seventy-Eighth St. & …
https://www.osc.ny.gov/legal-opinions/opinion-90-8The Continued Decline in Affordable Housing in New York City - June 2013
This report is the third issued by the Office of the State Comptroller since 2009 concerning affordable housing in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2014.pdfStudent Achievement Program
… that improve their school or community. The Submissions Form for 2026 Graduations and Moving-Up Ceremonies is now …
https://www.osc.ny.gov/student-achievementCUNY Bulletin No. CU-839
… and Thermostat Titles. Affected Employees: CUNY employees in Plumber and Thermostat titles are affected. Background: A … provides for a 2025 rate increase for employees in Plumber and Thermostat Titles. Effective Dates: The 2025 … employee’s taxable gross and reported on the employee’s Form W-2. Undeliverable Checks When a valid payroll check is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-839-cuny-2025-rate-increases-plumber-and-thermostat-titlesCUNY Bulletin No. CU-854
… Worker Titles. Affected Employees: CUNY employees in Maintenance Worker titles are affected. Background: A … provides for a 2026 rate increase for employees in Maintenance Worker Titles. Effective Dates: The 2026 rate … employee’s taxable gross and reported on the employee’s Form W-2. Undeliverable Checks When a valid payroll check is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-854-cuny-2026-rate-increases-maintenance-worker-titlesCUNY Bulletin No. CU-864
… for Electrician titles. Affected Employees: CUNY employees in Electrician, Supervisor Electrician and Electrician’s … provides for a 2026 rate increase for employees in the titles of Electrician, Supervisor Electrician and … employee’s taxable gross and reported on the employee’s Form W-2. Undeliverable Checks When a valid payroll check is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-864-cuny-2026-rate-increases-electrician-titlesSUNY Bulletin No. SU-392
… Minimum Stipend Increases. Affected Employees: Employees in GSEU – BU28 positions who meet the eligibility criteria … between the State of New York and GSNU, employees in the GSEU bargaining unit listed above may be eligible for … employee’s taxable gross, and reported on the employee’s Form W-2. Undeliverable Checks: When a valid payroll check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-392-july-2026-minimum-stipend-rate-increase-state-universityState Agencies Bulletin No. 775
… Employees Employees meeting the criteria as explained in this bulletin Effective Date(s) New rates will be reflected in Institution paychecks dated January 3, 2008 and … Tax Guide. Eligible employees must complete a new Form W-5, Earned Income Credit Advance Payment Certificate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/775-summary-tax-related-changes-2008Application for Internal Transfer of Membership (RS5535)
To transfer your NYSLRS membership between the Employees’ Retirement System (ERS) and Police and Fire Retirement System (PFRS), use form RS5535.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5535.pdfStandard Work Day and Reporting Resolution for Elected and Appointed Officials (RS2417-A
To establish standard work days for positions held by elected or appointed officials, NYSLRS employers use form RS2417-A as a board resolution.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs2417-a.pdfTier 2, 3 and 4 Post Retirement Death Benefit - Two Designation of Beneficiaries form (RS4471)
For NYSLRS Tier 2, 3 and 4 retirees to designate a post-retirement death benefit beneficiaries.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4471.pdfAccrued Payments and Leave Credits – When Employees Retire
… using the Accrued Payments and Leave Credits page in Retirement Online . NYSLRS will not accept paper forms. If … final payment and service information, which may result in a reduced pension benefit amount. How to Access the … Payments and Leave Credits notification for employee. In notification, click Payments and Leave Credits link. From …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/accrued-payments-and-leave-creditsAlbany Public Library – Leave Accruals (2015M-293)
… 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a … The Board has not established a standard leave request form or other formal procedure for employees to request leave …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Borough of Manhattan Community College – Controls Over Bank Accounts
… 4, 2015. Background CUNY is the largest urban university in the United States, consisting of 24 institutions. CUNY … and professional education students. BMCC, located in lower Manhattan, is one of CUNY’s seven community colleges … notify the UC by completing a “Bank Account Notification Form.” The UC notifies the college within five business days …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… the Treasurer did not: Deposit revenues totaling $5,191 in a Company bank account within three days of receipt, as … transactions included 40 deposits totaling $20,272 in the receipt book and eight disbursements totaling $1,256. … The Treasurer also did not: File the Company’s annual Form 990 with the Internal Revenue Service (IRS). By not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1Garden City Union Free School District – Overtime (2016M-382)
… The Garden City Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools … written procedures that requires employees use the request form and that addresses the approval of overtime for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382