Search
Opinion 93-29
… ch 892; Town Law, §64[11]). The Village Law, however, does make several specific references to the publication of … or advertised in a newspaper, the term 'newspaper' shall mean a paper of general circulation which is printed and …
https://www.osc.ny.gov/legal-opinions/opinion-93-29State Agencies Bulletin No. 446
… Bulletin 435 - Change in the Manager of the NYS College Savings Program. Affected Employees Employees who participate … participate in the College Savings Program, with the new account information. The new BANK ID (Routing Number) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsOpinion 89-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. LOCAL LAWS -- Compensation (authority to make incentive payments to employees who report health …
https://www.osc.ny.gov/legal-opinions/opinion-89-56XI-A.1.B Category Codes – XI-A. Purchasing
… contract that has a line with the category code for office supplies. The agency can create a purchase order against this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesState Agencies Bulletin No. 1334
… are employed in the City of Yonkers Background Effective August 1, 2014, the Yonkers personal income tax surcharge has been … period January 1, 2014 through July 31, 2014. Effective August 1, 2014, the supplemental withholding rate has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1334-yonkers-withholding-tax-changeEmployer Annual Invoice
… is not received on time, we will charge late payment interest at a rate of 5.9 percent. You can choose to pay the … credit for their unused, unpaid sick leave at retirement. Rates Rates, often referred to as employer contribution … Payment under the Adjustments section. This payment is applied to any outstanding amortizations (oldest to newest) …
https://www.osc.ny.gov/retirement/employers/employer-annual-invoiceComplaint Processing (Follow-Up)
… complaint is filed, investigators gather documentary and video evidence and conduct interviews with complainants, … CCRB had an appropriate and sufficiently documented basis for the complaints referred to the NYPD and other agencies and for truncated complaints, and if CCRB was conducting …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followState Agencies Bulletin No. 2236.1
… is to notify agencies of changes in maintenance rates for employee housing and meals. Affected Employees: … Reporting Manual Items B-300 and B-300A, issued April 26, 2024, maintenance rates have been increased. Note: Items … value of employer provided lodging from employee’s taxable income, and to make appropriate procedural changes to ensure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2236
… with Division of the Budget Policy and Reporting Manual Items B-300 and B-300A, issued April 26, 2024, … Questions: The Division of Budget Policy and Reporting Manual, Item B-300 and Item B-300A issued April 26, 2024, are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsTown of Cohocton – Procurement (2025M-13)
… [read complete report – pdf] Audit Objective Did Town of Cohocton (Town) officials make purchases in … manner is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13About Statement No. 68 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for … employers participating in state and local government pension plans to report their proportionate share of the …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Oversight of the Clean Water State Revolving Fund (2020-S-64) 180-Day Response
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64-response.pdfCity of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdf2020 Annual Report on Preschool Special Education
In 2020, OSC completed 10 audits of preschool special education providers' expenses submitted to SED. These audits cumulatively identified over $4.4 million in recommended disallowances, or more than 3 percent of the total claimed expenses of $139.3 million for the audit period.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2020.pdfOversight of the Clean Water State Revolving Fund (2020-S-64)
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64.pdfState Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… Degree, a class D Felony, and Offering a False Instrument for Filing in the First Degree for stealing approximately $771,000 in public funds by … insurance payments for their vehicles, flowers and other gifts for relatives, cell phone payments, personal purchases …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandNYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… the city's conservative forecast. The FY 2018 citywide savings program is expected to generate, on average, more … cost of current labor agreements, agency spending, rising health insurance and debt service costs, and the impact of … than $700 million to $4 billion even after taking into account anticipated health insurance savings. While the …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownDiNapoli Releases Executive Budget Report
… minimum wage increase for about 38,000 state employees – 28,000 State University of New York (SUNY) and 10,000 …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… DiNapoli’s audits and investigations have led to more than 100 arrests and $20 million in money recovered since 2011. Since taking …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… Treasury Department has praised recipients for recovery strategies that prioritize urgent needs but has also …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recovery