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Opinion 91-62
… longer needed for village purposes (see, e.g., 1988 Opns St Comp No. 88-1, p 1). Further, a conveyance of unneeded … to a school district public library ( cf . 1981 Opns St Comp No. 81-81, p 82, concerning the conveyance, without … district to a school district public library; 1982 Opns St Comp No. 82-305, p 389, concerning conveyance by a town to …
https://www.osc.ny.gov/legal-opinions/opinion-91-62XII.9.H Audit Recoveries – XII. Expenditures
… before payment, to set-off against payments due to a contractor an amount equal to any debt owed by the contractor to the State (see N.Y. Const. Article V, § 1; … for New York State Contracts) provides notice to the Contractor of the State’s authority to withhold for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesComparison of ERS Benefits
… are limited to 30 years). See Tier 6 Member Contributions. Retirement Age Full benefits at age 62. Retire as early as … of key ERS benefits including vesting contributions retirement age final average salary and benefit calculations …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsProtect Yourself from Scams
… can be an attractive target for scammers who continue to find new ways to try to impersonate government agencies, such as NYSLRS or the … account can be an attractive target for scammers who try to impersonate government agencies Learn how to protect yourself from scams …
https://www.osc.ny.gov/retirement/resources/protect-yourself-scamsMedicaid Program – Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus
… the New York City Human Resources Administration (HRA), determine retroactive disenrollment periods and notify … to void inappropriate premium payments. Our testing at HRA found that officials misinterpreted guidelines governing … care model contract. Provide formal clarification to HRA and other LDSS regarding what constitutes “at risk” to …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/medicaid-program-inappropriate-premium-payments-recipients-no-longer-enrolled-mainstreamOversight of New York State Forest Tax Programs
… To encourage the long-term management of privately owned woodlands to sustainably produce forest crops and increase …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsManagement of Indoor Air Quality for Individuals With Asthma
… admission and is responsible for a high number of missed school and/or work days. According to the Centers for Disease …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaState Agencies Bulletin No. 2244
… is to provide agency instructions for processing the 2024 CSEA Tool Allowance Payment. Affected Employees: … or Institution Pay Period 7L for the paychecks dated 07/25/2024. Eligibility Criteria: Employees who meet the … in the calculation of overtime and is not included as salary for retirement purposes. Tax Information: If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2244-2024-csea-tool-allowance-paymentCicero Volunteer Fire Department - Financial Activities (2025M-138)
… report – pdf] Audit Objective Did Cicero Volunteer Fire Department (Department) officials ensure that financial … comply with legal requirements and help a fire department’s board and officials make informed decisions and effectively … fire department’s board should provide adequate oversight of the financial operations to ensure that public funds are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mState Agencies Bulletin No. 2143
… provide agency instructions for processing the 2023 CSEA Tool Allowance Payment. Affected Employees: Employees in the … employees required by the State to provide a personal tool inventory for use in the performance of their jobs shall … of Employee Relations (OER) authorizes the 2023 CSEA Tool Allowance payment for the period of 04/01/2022 through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2143-2023-csea-tool-allowance-paymentTown of Lockport – Building Permit Fee Collections (2025M-56)
… to an existing structure. Typically, in addition to State and federal building codes and regulations, the town board (board) adopts its own local rules and regulations and establishes building permit fee (permit … did not always apply the Boardapproved permit fee and did not maintain accurate records Because the Inspector …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Police Bulletin No. SP-259
… of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2025 State Police Expertise Pay, and to provide agency instructions for … Affected Employees: All employees in the State Police Investigators Unit (BCI) – BU62 represented by NYSPIA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-259-2025-expertise-pay-eligible-employees-state-police-investigators-unitState Police Bulletin No. SP-261
… of State Police of OSC’s automatic processing of the 2025 State Police Hazardous Duty Pay, and to provide agency … are affected. Background: Chapter 130 of the Laws of 2025, which implemented the 2023-2026 Agreements between the … for an annual hazardous duty payment. Effective Dates: The 2025 State Police Hazardous Duty Pay is effective on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-261-2025-hazardous-duty-pay-eligible-employees-state-police-troopers-unitSUNY Bulletin No. SU-387
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the Academic … Enhancement Fund based on the number of employees in BU28 to facilitate the recruitment and retention of new and … Retention Fund based on the number of employees in BU28 to fund graduate program recruitment and retention …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-387-suny-recruitment-and-retention-payments-gsnu-employeesState Police Bulletin No. SP-244
… Leave of Absence/MTS, and Leave of Absence/MLL), and who return to the payroll by 10/31/2025, may receive the payment … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-244-2024-hazardous-duty-pay-eligible-employees-state-police-troopers-unitState Comptroller DiNapoli Releases Municipal & School Audits
… were issued. Schenectady City School District – Math Workbook Inventory (Schenectady County) District officials … Officials did not determine the district’s actual workbook need before workbooks were ordered. Corning City …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… threats. Water and wastewater personnel do not receive alerts to such threats from key sources including the U.S. …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… realized in its special education summer school and adult education programs. However, BOCES officials did not … with St. Lawrence-Lewis BOCES through a cooperative service agreement to audit district claims, and a BOCES employee …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 290
… earned income credit paid to an employee. Box 10 Dependent Care Benefits The total dependent care deductions. Box 12 Codes (Amounts not included in Box 1) … benefits (parking) in excess of IRS excludable amounts. PPL Pre-paid legal expense IMP Imputed income - The value of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingState Agencies Bulletin No. 845
… York State Voucher. Each agency submitting a voucher for payment for a service provided to the State by an individual … can, if followed, minimize the risk of exposure to an IRS audit and subsequent financial penalties if erroneous … to all employees. OSC Actions OSC has reviewed the IRS criteria pertinent to the classifications of workers as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-worker