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Annual Audit
… The Board processed claims totaling over $830 million for four sole custody funds in 2016 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for Reopened Cases. Board staff enter claims data for all …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditProcessing of Paper Tax Returns
… processing the State's approximately 10.9 million income tax returns. About 2 million (20 percent) of all personal income tax returns in the State are submitted as paper returns. In … source status, to process the State's paper returns for tax processing years 2013 to 2015. According to State Finance …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsState Agencies Bulletin No. 2107.1
… This Bulletin Supersedes Payroll Bulletin No. 2107 Purpose: The purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll … OSC and Agency Processing Schedule presentation from the 2022 OSC Fall Conference. Video (mp4) Presentation (PDF) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21071-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 2206
… schedule please see the OSC and Agency Processing Schedule video and presentation the 2023 OSC Fall Conference. Video (mp4) Presentation (PDF) Effective Dates: Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2206-schedule-agency-payroll-submission-and-availability-reports-and-filesOpinion 88-5
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover retired employees); … ; 1982 Opns St Comp, No. 82-2, p 3; NY Const, art I, §6). In connection with the above, we note that the question …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Opinion 89-14
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … LAW, §986(1): A collecting officer may not request persons paying their taxes by mail who desire a tax receipt to … district. We expressed the view in 1982 Opns St Comp No. 82-120, p 149 that since section 986(1) entitles a …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Enroll in the Vendor Self-Service Portal
… Vendors registered with a NYS Vendor ID* can use the Vendor Self-Service Portal on the Statewide Financial … Helpdesk at [email protected] *Note : The NYS Vendor ID is not your Taxpayer ID or EIN. If you don’t have a NYS Vendor ID, contact the NYS …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalVillage of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal use of a …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79State Agencies Bulletin No. 2102
… (PEF), a lump sum award of $500 effective the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in seasonal positions … for Long-Term Seasonal Employees is included as salary for retirement purposes and must be included in the calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2102-april-2020-and-april-2021-pef-longevity-payments-long-term-seasonalCUNY Bulletin No. CU-756
… Purpose The purpose of this bulletin is to provide agencies with instructions for … payment for employees in the classified staff titles of Staff Nurse and Nurse Practitioner is made in accordance … from Carmelo Batista, Jr., University Executive Director of Classified Staff Labor Relations: Full-time Staff Nurses …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-756-2022-city-university-new-york-cuny-nurses-health-specialtyPersonal Income Tax and Property Tax
… approved and submitted to our Office 7.7 million refunds for payment totaling over $10 billion. In addition, the … and submitted to our Office over 4.9 million credits for payment totaling nearly $1.7 billion. Key Findings We … refunds totaling $41.3 million to the Department for follow up evaluation and appropriate action. In …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… with terrorists and terrorist organizations. The Office of Foreign Assets Control within the US Department of Treasury administers this Executive Order. This office maintains the list of terrorists and terrorist organizations identified in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsState Agencies Bulletin No. 2315
… Miscellaneous Time Entry File Submission Online Deduction, Tax, and Direct Deposit Transaction Entry Electronic … deadline of taxes, the agency must send an email to the Tax and Compliance mailbox to report the problem. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2315-schedule-agency-payroll-submission-and-availability-reports-and-filesLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… agreements (agreements) with Naturally Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff support services … Had the Board exercised appropriate oversight, it might have identified and corrected these errors. Key …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Livonia Central School District – Conflict of Interest (2024M-89)
… District officials contracted with 18 of these vendors, for a total cost of $656,579, of which $146,825 related to … or unused services. The District lacked a formal procedure for identifying and reporting potential conflicts of interest …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Opinion 2005-4
… Reserve Funds (referendum requirement for transfer to employee benefit accrued liability reserve fund) -- … 6-p; EDUCATION LAW §§1804(6)(c), 1951: A BOCES is subject to the permissive referendum requirements of General … into an employee benefit accrued liability reserve fund. To comply with the permissive referendum requirements, a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Generic PINs
… 10 unique personal identification numbers (PINs) for the regional and central offices. Last year, DEC made …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsComptroller DiNapoli Releases State Audits
For the year ended Dec 31 2013 auditors identified $6634 in costs charged to special education programs that did not comply with SEDs requirements for reimbursement
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsOpinion 98-4
… to of duties in connection with correction of errors) REAL PROPERTY TAXES AND ASSESSMENTS -- Correction of Errors (delegation of duties in connection with) REAL PROPERTY TAX LAW, §554; COUNTY LAW, §§369, 577, 600: If the … the duties of the tax levying body provided for in Real Property Tax Law, §554 in connection with correction of …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 89-57
… Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town repair and … may contract with the town in which the village is located for the town to repair and improve certain village streets. … of negotiated contracts." ( Sinram-Marnis Oil Co. v City of New York , 74 NY2d 13, at pp 17-18, 544 NYS2d 119, at …
https://www.osc.ny.gov/legal-opinions/opinion-89-57