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State Agencies Bulletin No. 2084
… for any part of 2022 in an annuity account described in IRC Section 403(b) – applicable only to employees of SUNY, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022State Agencies Bulletin No. 2276
… Education Department agencies must carefully review the payroll records of rehired retirees to confirm that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024State Agencies Bulletin No. 170
… Purpose To explain OSC automatic processing and agency procedures to cancel … Annual Salary Factor canceled. Effective Date Immediately. OSC Actions No agency action is required on the Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorTown of Spencer – Disbursements (2025M-35)
… payment authorization. An effective claims audit process can help ensure that tax dollars are spent properly, …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… and fines and fees collected were appropriately accounted for. The audit covered the period January 1, 2013 to December … by State legislation in July 1985 to provide a forum for processing and adjudicating summonses for violations of NYC Transit (Transit) rules governing …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesState Agencies Bulletin No. 1928
… as follows: Current Code Updated Code 0001 0001 if the new salary is below Job Rate 2021 if the new salary is equal to Job Rate 0004 0001 if the new salary is below Job Rate 2021 if the new salary is equal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesDiNapoli Finds Opportunities for Improved NYPD Hate Crimes Reporting
… State auditors examining New York City Police Department (NYPD) records were unable to confirm that all hate crimes in … and reported by the department. They also found the NYPD conducted no centralized analysis on how to best use its …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-finds-opportunities-improved-nypd-hate-crimes-reportingDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… its long-term capital needs that pays particular attention to the growing threat climate change poses to transit, and … 460 subway cars during its 2015-2019 capital program — to replace those over 40 years old and prone to break downs — … to the system, not just when they’re completed; tracking how completed projects change the MTA’s state of good repair …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherCUNY Bulletin No. CU-270
… for Successor Agreements to the 2002-2006 Blue & White Collar Agreement between CUNY and DC 37 provides for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-270-2006-cuny-1-blue-and-white-collar-salary-increase-districtCUNY Bulletin No. CU-535
… Employees All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be … and are subject to all employment taxes and income taxes. Payroll Register and Employee’s Paycheck/Advice All retroactive adjustments will be displayed on the Payroll Register using the appropriate earnings code and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-535-cuny-retroactive-rate-increases-high-pressure-plant-tenderComptroller DiNapoli Releases School Audits
… for legitimate district purposes and are approved prior to payment. For access to state and local government spending …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsDiNapoli Rejects DOT Contract due to Unanswered Questions About Contractor
… Corp. for $4.7 million for painting bridges in Nassau and Suffolk counties citing its ties to two companies debarred by the state for prevailing wage … to review contracts, most are approved within 15 days, and one-quarter are approved within five days. In State Fiscal …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rejects-dot-contract-due-unanswered-questions-about-contractorEfforts to Collect Delinquent Taxes
… top 250 business tax debtors for whom it filed at least one warrant in the prior 12 months. The March 2021 lists for … actions prior to completing or closing cases for one of the five collection steps we tested: using applicable …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesState Agencies Bulletin No. 2284
… agency instructions for processing the 2024 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees: … cash out. The payment is calculated at the straight time rate based on the employee’s salary on the Effective Date. … Entry Interface (NPAY502) using Earnings Code DH4 (for Hourly employees in PEF or CSEA), Earnings Code 40C (for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2284-2024-csea-and-pef-over40-comp-time-ii-cash-outHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… members ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, … and for reviewing the Treasurer’s work to ensure that all cash receipts and disbursements are properly accounted for. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Town of Grand Island - Information Technology (2019M-34)
… IT hardware and do not maintain an inventory of software or data. Town employees were not provided with IT security …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Town of Tyrone – Financial Management (2014M-343)
… $1.2 million Key Findings The Town should avoid relying on surplus fund balance as a revenue source to finance … Perform an annual audit or hire an independent auditor to do so. … The purpose of our audit was to review the Boards …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Opinion 98-14
… budget estimates) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (submission of budget estimates) TOWNS -- Budget … highway superintendent may set forth only the following two categories: (1) the amounts proposed to be appropriated … requires instead that only two funds be established (one townwide and one town outside village) to account for the …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Opinion 2008-2
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … an interest if the contract was entered into prior to the time the officer or employee was elected or appointed. This …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 2003-5
… Death Benefits (line-of-duty presumption) PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (line-of-duty presumption for … a fire department of a city with a population of less than one million, provided that the chief officer of such … that the benefits are administered differently under the two statutes, with payment by the municipality or fire …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5