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Selected Performance Measures
… Objectives To determine whether the Metropolitan Transportation … are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure … To determine whether the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresXII.8.H Voucher Mass Approval – XII. Expenditures
… of State Expenditures’ Internal Control Certification by email at [email protected] to request voucher … above, the agency head or finance officer must send an email to [email protected] . The agency must include the following information in the email: The type and the annual volume and dollar amount of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalProcurement and Contracting Practices (Follow-Up)
… Purpose To determine the extent of implementation of the eight … which was issued on February 28, 2012, our objective was to determine whether the procurement and contracting … in the best value for the taxpayers, but instead led to a waste of substantial public resources. Moreover, in …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followDiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… and property taxes if proposals to change the federal tax code are implemented, according to a report issued today … deductions under the proposed changes to the federal tax code. Changes to the standard deduction and personal exemptions could result in higher tax bills for some New Yorkers and only modest savings for …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Security and Effectiveness of … effectively, and available to continue critical processing in the event of a disaster or mishap that disables normal … We found that ITS and the Department were not in compliance with Payment Card Industry (PCI) Data Security …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsOpinion 92-36
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of … County Law to impose a surcharge on a part-county basis in order to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less than the entire county. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 98-20
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads … reasonably related to the functions to be performed and is in the best interest of the fire district. You ask whether a … If so, you ask whether a board of fire commissioners, in its discretion, may provide that newly-appointed members …
https://www.osc.ny.gov/legal-opinions/opinion-98-20State Agencies Bulletin No. 170
… Purpose To explain OSC automatic processing and agency procedures to cancel Additional Annual Salary Factors on the Additional … To explain OSC automatic processing and agency procedures to cancel Additional Annual Salary Factors on the Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorLife Changes: What If I Work After Retirement?
… 30, 2027 (May 2025 legislation extended the date from 2025 to 2027). This earnings limit suspension does not apply to retirees who work for a college, university or charter … or concerns, please contact us . As always, my staff and I are here to help. Sincerely, Thomas P. DiNapoli State …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementPublic School Safety – Incident Reporting and Unauthorized Student Departures
… of Education (DoE) is the largest school district in the country and serves about 1.1 million students in over 1,800 schools. Ensuring the safety of those students, … New York State’s Safe Schools Against Violence in Education Act (SAVE Act) requires public school districts …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresState Agencies Bulletin No. 1528
… Purpose To explain why the Retirement Plan check box in Box 13 of Form W-2 must be checked for most … Instructions for Form W-2 require that the Retirement Plan check box in Box 13 be checked for every employee who is either: Covered* by an employer provided retirement plan or An active participant for any part of 2016 in an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1528-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-calendar-yearOpinion 88-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … -- Highway Garage (referendum requirement) HIGHWAY LAW, §142(5); GENERAL MUNICIPAL LAW, §6-c(8): An expenditure … requirements. December 6, 1988 David J. O'Connor, Esq., Town Attorney Town of Conquest …
https://www.osc.ny.gov/legal-opinions/opinion-88-58CUNY Bulletin No. CU-556
… for miscellaneous earnings. Affected Employees Employees in the title of Painter and Supervisor Painter Background The … Employees, I.U.P.A.T. for retroactive raises for employees in the titles of Painter and Supervisor Painter. This … rate chart and additional information are contained in a memorandum from Carmelo Batista, Jr. dated August 4, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-556-cuny-retroactive-rate-increases-skilled-trade-titlesOpinion 91-47
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing of an objection to … charged by a Surrogate's Court. Such objections are made in a proceeding other than probate and the fee is properly … for a fee of $60 with respect to an "objection or answer in any action or proceeding other than probate." Other …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Required Documentation
… asking for additional documentation. Below is a list of acceptable forms of proof. Proof for Individuals Proof of … Name Change Acceptable proof includes copies of: Marriage certificate; Adoption papers; Divorce decree; and Court … the following documents: Copy of a child’s birth certificate or legal adoption order (if under age 18). Proof …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationCUNY Bulletin No. CU-677
… Purpose The purpose of this bulletin is to describe new Earns codes for the Time Entry Panel to … employee’s regular job resides. The agency where the work is performed must provide the employee’s regular agency with … The purpose of this bulletin is to describe new Earns codes for the Time Entry Panel to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-677-cuny-reporting-overtime-related-covid-19Division of Housing and Community Renewal Bulletin No. DH-57
… Affected Employees Longevity-eligible employees in BU67 with an Increment Code of 0510, 0610 or 0710 … October 2012. The Longevity Lump Sum payments will be in the amount of $1,250 or $2,500 based on the eligibility … payment cycle. Effective Date(s) Payment will be processed in a separate check dated October 24, 2012 (Administration). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-57-october-2012-rent-regulation-services-unit-rrsuCompliance With State Arts Education Requirements (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Outstanding Violations … New York City Deparment of Education (DoE) students (in the 2011 graduating class) completed an Arts Education … Consequently, students who did not receive Arts Education in compliance with SED Regulations might not readily develop …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followOpinion 99-7
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients (when fire district treasurer is … for the benefit of the fire department or company. This is in response to your letter asking whether foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Town of Oxford – Financial Condition (2024M-135)
… $1.3 million. OSC previously released an audit of the Town in 2017 which identified budgets that relied on fund balance … $315,279 of nonexistent town-wide (TW) fund balance in the 2019 through 2023 fiscal years and used $350,000 in revenue anticipation notes (RANs) to address cash flow …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135