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State Comptroller DiNapoli Releases Municipal and School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. City of Dunkirk – … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 94-7
… intent to preempt may be express (see Jancyn Manufacturing Corp. v County of Suffolk, 71 NY2d 91, 524 NYS2d 8) or may be …
https://www.osc.ny.gov/legal-opinions/opinion-94-7DiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… are two of the largest business districts in the world. Demand for space led citywide office sector property values … increasing subleases and vacancies, and the return of demand for residential space are likely to influence … market values since at least FY 2000, reflecting decreased demand brought on by the COVID-19 pandemic. The city had 463 …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicDiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… Comptroller Thomas P. DiNapoli found many young children did not receive services or faced delays in care. The audit … and another 1,000 were pending. Of the 95,000 children who did receive an individualized plan: Nearly 51% or about 48,000 children did not receive all types of the therapeutic services to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesDiNapoli: MTA Faces Worst Financial Crisis in History
… Transportation Authority (MTA) is facing the greatest crisis in its long history, with few viable options without federal funding … avoid cuts in service and staff, additional fare hikes and long-lasting damage that could impair regional transit for … Transportation Authority is facing the greatest crisis in its long history with few viable options without …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyDiNapoli: Small Business Owners Are Backbone of New York's Economy
… Thomas P. DiNapoli details how vital small businesses are to New York’s economy, generating nearly $1 trillion in sales … hit New York’s small business economy particularly hard in 2020 and 2021, with a net decrease of 7,350 … from as many as 15 different city agencies that must be obtained to operate. As net small business job creation …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economySpecial Plan for Uniformed Court and Peace Officers in the Unified Court System (Tiers 2, 3, 4, 5 and 6)
… Information for members about special plan for Uniformed Court and Peace Officers in the Unified Court System Tiers 2 3 4 5 and 6 …
https://www.osc.ny.gov/retirement/publications/special-plan-uniformed-court-and-peace-officers-unified-court-system-tiers-2-3-4-5-and-6State Police Bulletin No. SP-169
… the employee’s salary was not updated. Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-169-april-2014-april-2015-and-april-2016-retroactive-salary-and-otherSUNY Bulletin No. SU-256
… 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-256-april-2018-state-university-new-york-suny-management-andUnified Court System Bulletin No. UCS-166
… 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-166-unified-court-system-ucs-salary-restorationsState Police Bulletin No. SP-191
… 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-191-april-2018-and-april-2019-retroactive-salary-increases-state-policeState Agencies Bulletin No. 2263
… 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax Information: These monies are taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2263-double-time-payments-eligible-employees-security-supervisors-unit-sspuState Agencies Bulletin No. 2260
… 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax Information: These monies are taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2260-double-time-payments-eligible-employees-security-services-unit-ssuOpinion 2008-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … value of accumulated, unused vacation leave payable upon retirement) GENERAL MUNICIPAL LAW § 207-m: If the calculation … The applicability of General Municipal Law 207m to the calculation of the cash …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Unified Court System Bulletin No. UCS-319
… eligibility criteria for the April 2022 SLED payment but do not have an existing Earnings Code JSD row effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-319-retroactive-april-2022-ucs-sled-payment-increaseState Agencies Bulletin No. 2062
submitting new Time Entry overtime and Preshift Briefing earnings codes for overtime and PreShift Briefing payments outline new PreShift Briefing calculation of Earnings Code PS1 explain the retroactive adjustments systematically calculated by OSC account retroactive change overtime factor
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2062-changes-calculation-overtime-and-pre-shift-briefing-eligible-employeesState Agencies Bulletin No. 1918
… After Tax Health Adj Tax Information These monies are taxable income and are subject to all employment taxes and … taxes. These monies will be included in the employee’s taxable gross and will be reported on the employee’s Form W-2. Earning Code EXD is supplemental taxable wages, will be included in the employee’s taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1918-april-2019-retroactive-increase-agency-police-services-unit-apsuState Agencies Bulletin No. 2036
… After Tax Health Adj Tax Information These monies are taxable income and are subject to all employment taxes and … taxes. These monies will be included in the employee’s taxable gross and will be reported on the employee’s Form … (AJR, ARC, ARO, and Retro (RXX)) are supplemental taxable wages, will be included in the employee’s taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2036-april-2022-retroactive-increase-agency-police-services-unit-apsuState Police Bulletin No. SP-197
… 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-197-april-2018-and-april-2019-retroactive-salary-increases-state-policeCUNY Bulletin No. CU-810
… Fine 416 Deferred Comp 425 Repay State Loans/Debt 432 SED Tax Deferred Annuity 433 Total Unemployment Ins Owed 500 … taxable gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will … regarding deductions may be directed to the Payroll Deduction mailbox. Questions regarding taxes may be directed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-810-cuny-retroactive-rate-increases-locksmith-skilled-trade